In June the European Court ruled, in the Austrian case of Fuchs C-219/12, that a householder with solar panels selling electricity part-time back into the network was carrying on an economic activity. This meant they could reclaim back the input VAT paid.
Whether a UK householder should consider a voluntary VAT registration to get their VAT back is complex and depends on their specific situation. But the European judgment certainly changes the cost-benefit analysis of domestic solar panels.
The sunny weather this week might (temporarily) change things a bit too!
Tax Barrister, Accountant