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Official guidance
Business Income Manual

BIM40500 · Specific receipts: domestic microgeneration

  • BIM40510 · Renewables obligation and feed-in tariffs
  • BIM40520 · Income Tax exemption for domestic microgeneration
  • BIM40530 · Renewables obligation certificates for domestic microgeneration
  1. Specific receipts: contents
  2. Specific receipts: domestic microgeneration: contents

BIM40500 | Specific receipts: domestic microgeneration: contents

From HM Revenue & Customs · Business Income Manual

This section of the guidance provides a summary of the government schemes to support domestic microgeneration of electricity and describes the tax treatment and exemptions which apply to them.

Contents3 entries

  1. BIM40510Specific receipts: domestic microgeneration: renewables obligation and feed-in tariffs
  2. BIM40520Specific receipts: domestic microgeneration: Income Tax exemption for domestic microgeneration
  3. BIM40530Specific receipts: domestic microgeneration: renewables obligation certificates for domestic microgeneration
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