Dangerpete

Hi, I'm trying to figure out what the rules are about taxation on income from SEG payments granted for exporting excess solar generated energy back to the grid for domestic, residential properties. Most websites I find say that £1000 is tax free and it's all tax free as long as you're not generating more than 120% of what you need. I can't find any official documents on it apart from a vague mention that it "may" be taxable: https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim40520 The government website about SEG payments also mentions nothing. https://www.gov.uk/government/publications/smart-export-guarantee-seg-earn-money-for-exporting-the-renewable-electricity-you-have-generated Can anyone give details about what is taxable? How much is taxable and when the income needs declared? Many thanks Peter