Solar Rebates in Scotland

Conto Termico 3.0 is Italy's updated state incentive programme worth EUR 900 million annually, administered by GSE and regulated by Ministerial Decree 07/08/2025. The programme came into force on 25 December 2025, replacing the previous Conto Termico 2.0. It provides incentives covering up to 65% of eligible costs for renewable energy and energy efficiency improvements, rising to 100% for certain public sector projects (schools, hospitals, small municipalities). The budget is split: EUR 400 million for public administrations, EUR 500 million for private entities and companies, and EUR 20 million for innovative solutions. While primarily focused on thermal energy (heat pumps, solar thermal, biomass), it supports integrated renewable energy systems.

The business-claimed 48E Investment Tax Credit remains available for third-party-owned residential solar installations such as leases and power purchase agreements (PPAs). Solar companies claim the 30% credit and pass savings to homeowners through lower lease or PPA rates. This credit continues through the end of 2027.

The UK's government-mandated scheme requiring licensed energy suppliers (with 150,000+ domestic customers) to pay small-scale renewable electricity generators for surplus energy exported to the grid. Rates vary by supplier, with the best rates around 15-27p/kWh. The SEG replaced the Feed-in Tariff in January 2020.

The fourth phase of the UK Government's Energy Company Obligation scheme, backed by £4 billion in funding. ECO4 funds energy-efficient improvements including solar panels for qualifying low-income households. The scheme delivered 38,005 solar panel installations as of early 2025 and is scheduled to end March 31, 2026.

Launched April 2025 as part of the UK Government's Warm Homes Plan, this grant provides up to £15,000 for energy efficiency improvements such as solar panels and an additional £15,000 for low-carbon heating installations. Administered through local authorities in England and Wales, it targets fuel poverty and carbon reduction.

The UK Government applies a 0% VAT rate on the supply and installation of energy-saving materials including solar panels and battery storage systems. This effectively saves homeowners 20% on their solar installation costs. The relief applies across England, Scotland, and Wales and runs until March 31, 2027.

The Home Upgrade Grant Phase 2 targets off-gas-grid homes in England with poor energy efficiency (EPC D or below). It can fund solar PV panels, heat pumps, insulation, and other low-carbon measures. Local authorities administer the scheme with allocations based on regional fuel poverty assessments.

A federal refundable tax credit for eligible clean energy investments including solar photovoltaic systems. Businesses can receive a tax credit of up to 30% of the capital cost of eligible clean technology property. Available for commercial and industrial solar installations across Canada through 2034.

Administered by the Energy Efficiency and Conservation Authority (EECA), this grant covers up to 30% of solar installation costs, capped at NZD $5,000 for residential properties and NZD $25,000 for commercial projects. The program aims to reduce upfront costs and make solar power more accessible to New Zealanders.

A government-backed fund providing solar PV and battery systems to community resilience sites across New Zealand. By end of 2025, an estimated 217 community sites will have been selected, with an average cost of $88,000 per site. The fund supports community facilities such as marae, community halls, and emergency shelters.

EECA's fund to support solar and battery uptake on New Zealand farms. The program covers up to 40% of inverter and battery system costs, capped at $450/kWh of nominal battery capacity, up to a maximum of $100,000. It aims to demonstrate the viability of solar energy for agricultural operations.

From May 2025, the Investment Boost initiative through Inland Revenue allows businesses to immediately deduct 20% of the cost of new eligible assets including commercial solar power systems. This accelerated depreciation reduces the effective cost of solar installations for businesses across New Zealand.

While primarily focused on insulation and heating, the Warmer Kiwi Homes programme is expanding to cover rooftop solar installations through interest-free loans for up to 12 years. The programme helps make New Zealand homes warmer, drier, and more energy-efficient, and has been extended to June 2027.

India's flagship rooftop solar scheme announced on 15 February 2024 with an outlay of Rs 75,021 crore, aiming to install rooftop solar on one crore (10 million) households by FY 2026-27. The central government provides direct subsidies of Rs 30,000 per kW for the first 2 kW and Rs 18,000 per kW for the third kW, up to a maximum of Rs 78,000 for a 3 kW system. Households receive up to 300 free units of electricity per month and can earn additional income by selling surplus power to DISCOMs. As of December 2025, over 19.4 lakh rooftop solar systems have been installed across India, with subsidies totalling about Rs 9,280 crore.

The Pradhan Mantri Kisan Urja Suraksha evam Utthaan Mahabhiyaan (PM-KUSUM) scheme was launched in March 2019 to provide solar energy solutions for farmers, reduce diesel dependency, and increase farmer incomes. The scheme targets 34,800 MW of solar capacity by March 2026 with central financial support of Rs 34,422 crore. It has three components: Component-A for 10,000 MW ground-mounted solar plants, Component-B for 14 lakh standalone solar agriculture pumps, and Component-C for solarisation of 35 lakh grid-connected agriculture pumps. In FY2025, Component-B saw a 4.2-fold increase in pump installations (4.4 lakh pumps), while Component-C solarised 2.6 lakh pumps (25x over FY2024).

India's state electricity regulatory commissions (SERCs) mandate net metering for rooftop solar installations across all states and union territories. Under net metering, excess solar electricity generated is fed back into the grid and credited against the consumer's electricity bill. Most states allow net metering for systems up to 500 kW-1 MW capacity. In 2024-2025, states are increasingly adopting Virtual Net Metering (VNM) and Group Net Metering to enable apartments, housing societies, and multi-connection consumers to share solar credits. Maharashtra, Telangana, and Andhra Pradesh have published updated VNM/GNM regulations. Net billing (crediting exports at wholesale rate rather than retail rate) is also emerging as a complementary model in some states.

Eskom, South Africa's state utility, waives registration fees and provides a free smart meter for residential Small-Scale Embedded Generation (SSEG) solar installations up to 50 kVA. Since March 2023, Eskom has not charged any registration fees or smart meter costs for qualifying household installations. From 1 April 2025 to 31 March 2026, households with SSEG systems rated at 16 kVA or below pay zero fees, saving up to R9,132. All SSEG installations operating alongside Eskom supply must be registered, even if not exporting to the grid.

Spain offers personal income tax (IRPF) deductions of 20% to 60% for residential solar panel installations, regulated by Royal Decree-Law 19/2021. Three tiers exist: 20% deduction for projects reducing heating/cooling demand by at least 7% (primary residence only), 40% deduction for projects reducing non-renewable primary energy consumption by 30% or achieving energy class A or B, and 60% deduction for full energy rehabilitation of residential buildings. The annual deduction cap is EUR 5,000, with unused amounts claimable over the next four tax years up to a total of EUR 15,000. Pre- and post-installation energy efficiency certificates are required. The Spanish government extended these deductions through 31 December 2026.

Italy's Reddito Energetico Nazionale is a non-repayable grant for low-income families to install photovoltaic systems between 2 and 6 kWp capacity. The fund of EUR 200 million covers the two-year period 2024-2025, with 80% of resources (EUR 160 million) allocated to Southern regions (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily). The incentive covers the entire cost of installing the PV system, promoting domestic self-consumption. A 6 kW system with batteries can save up to 75% on electricity bills. The fund was heavily oversubscribed, with Southern region allocations exhausted within 24 hours of opening in 2024.

The federal government's main solar incentive. When you install an eligible solar panel system, you receive Small-scale Technology Certificates (STCs) that can be traded for a point-of-sale discount. The number of STCs depends on your system size, location, and the years remaining until 2030.

Under Royal Decree 244/2019, Spanish households and businesses with solar self-consumption installations can receive financial compensation for surplus electricity exported to the grid. The compensation is applied as a credit on the electricity bill, offsetting the variable energy charges (but not fixed charges or taxes). The scheme supports both individual and collective (shared) self-consumption configurations, allowing apartment buildings and neighbouring properties to share a single solar installation. Spain's self-consumption regulations were significantly simplified in 2018-2019 after the repeal of the controversial 'sun tax' (impuesto al sol), making distributed solar economically viable.

Spain's Institute for the Diversification and Saving of Energy (IDAE) administers grants funded by the EU NextGenerationEU Recovery Plan for innovative renewable energy projects, energy storage, and renewable thermal systems. Spain received EUR 660 million in initial NextGenerationEU funding for energy efficiency upgrades. While the original residential self-consumption grant programmes (Programmes 4-6) exhausted their budgets by 2024, IDAE continues to offer funding through the Recovery, Transformation, and Resilience Plan for innovative projects. Grants are channelled through the autonomous communities (comunidades autónomas) and may vary by region. Availability depends on remaining budget allocations in each autonomous community.

Lei 14.300/2022, enacted on 6 January 2022, established the legal framework for distributed generation (Marco Legal da Geração Distribuída) in Brazil, replacing the previous ANEEL Normative Resolution 482/2012. The law maintains net metering for residential, commercial, and industrial consumers, allowing surplus solar electricity to be credited against consumption. Systems installed before 7 January 2023 are grandfathered with full ICMS, PIS/PASEP, and COFINS exemptions until 2045. Systems installed after this date face a progressive Tarifa Fio B (grid usage fee) that escalates from 15% in 2023 to 27% in 2025, reaching full distribution cost by 2029. Brazil's solar capacity surpassed 55 GW in March 2025.

Under CONFAZ Convênio 16/2015, all Brazilian states exempt the ICMS (state goods and services tax) on the electricity generated and consumed on-site by distributed generation systems. The exemption applies to the energy credits (compensation) between what is injected into the grid and consumed from it, for systems under 1 MW capacity. Initially not all states adhered, but by 2018 all 26 states plus the Federal District had joined. For systems installed before January 2023, full ICMS exemption is grandfathered until 2045. Remote systems or those with consumption at different locations may be subject to ICMS taxation. Brazil's upcoming tax reform (Complementary Law 214/2025) will replace ICMS with new CBS and IBS levies, potentially affecting future treatment.

The Fundo Clima (National Fund on Climate Change), managed by BNDES under coordination of the Ministry of the Environment, is Brazil's main public climate finance instrument for renewable energy investments. After depletion during 2019-2022, the fund was reactivated in 2023 with R$ 630 million and expanded to R$ 10.4 billion in 2024. BNDES announced a R$ 20 billion green credit programme for solar and wind generation projects, with a focus on small and medium enterprises. The fund provides subsidised financing (below-market interest rates) for solar energy generation and distribution projects, technological development in the solar sector, and supporting the clean energy transition. R$ 15 billion in approvals projected for clean energy in 2025.

Brazil exempts distributed generation solar systems from federal PIS/PASEP and COFINS taxes on the electricity credits generated through net metering. These federal social contribution taxes normally apply to electricity consumption and would add approximately 9.25% to the cost of electricity. The exemption ensures that solar prosumers are not double-taxed on energy they produce and consume themselves. Systems installed before January 2023 retain the full PIS/COFINS exemption as a grandfathered right until 2045. This exemption, combined with the ICMS exemption, made solar distributed generation economically attractive across Brazil and contributed to the country's rapid solar adoption, reaching over 55 GW by March 2025.

Brazil's flagship social housing programme, Minha Casa Minha Vida (MCMV), was relaunched in February 2023 by President Lula with updated sustainability guidelines that promote the integration of solar energy systems in new housing developments. The programme now includes measures for the installation of solar panels, rainwater reuse, and ecologically correct building materials in affordable housing projects for low-income families. Solar integration reduces ongoing electricity costs for beneficiaries and contributes to Brazil's renewable energy targets. The programme targets families earning up to R$ 8,000 per month, with specific incentives for construction and renovation in both urban and rural areas.

Italy's Ecobonus provides tax deductions for energy efficiency improvements including solar panel installations. For 2025, the deduction is 50% of expenses for principal homes and 36% for other properties, with a maximum spending limit of EUR 96,000 per property unit and the solar-specific cap at EUR 60,000. The tax credit is spread over 10 years of annual tax returns. Rates will decrease in 2026-2027 to 36% for primary residences and 30% for second homes. The Ecobonus has been a cornerstone of Italy's building renovation incentive system, driving significant uptake of residential solar installations across the country.