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Posted Sun, 21 Jan 2024 16:50:05 GMT by
From reading various parts of the HMRC webpages I understood that solar panels counted as PMA for Furnished Holiday Lets, and would go into the special pool with a WDA of 6%. However I also understood that they would quality for Annual Investment Allowance. However, when filling in my Tax Return there is no AIA box in the Furnished Holiday Lets section (though there is in the other rental property section). So, could you confirm that (i) solar panels on FHL count as an integral part of the building and therefore as PMA. (ii) That AIA is available (iii) How to enter this on my tax return. Do I just include the AIA figure in "Other Capital Allowances"? Thanks
Posted Tue, 23 Jan 2024 12:29:50 GMT by HMRC Admin 8
Hi,
We can confirm that in respect of your rental income from a Furnished Holiday Let you will be entitled to claim AIA in respect of the fitting of solar panels.  
As you have stated you can just include the amount of your AIA claim (together with any other capital allowances being claimed) in the Box 'Other Capital Allowances'. 
Thankyou.

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