How does the solar rebate work? | South African Revenue Service

Government introduced a rooftop solar tax incentive for individuals who invest in solar photovoltaic (PV) panels:

The tax credit will only apply to new and unused solar PV panels acquired and brought into use for the first time during the 2024 year of assessment (i.e. 1 March 2023 – 29 February 2024) and that have a minimum generation capacity of not less than 275W each.
The solar PV panels must form part of a system connected to the distribution board of a residence that is mainly (i.e. more than 50%) used by the individual for domestic purposes and an electrical certificate of compliance must have been issued for that residential property (i.t.o. the Electrical Installation Regulations, 2009) after the solar PV panels were installed.
The solar energy tax credit applies to the 2024 YOA only and the amount allowed as a deduction will be 25% of the cost of the above solar PV panels up to a maximum of R15 000.
Note: batteries, inverters, fittings or diesel generators, installation costs and portable panels do not qualify.

Complete the following fields on the return:

‘How many new and unused solar panel(s) were installed?’ (maximum value allowed is 99)
‘Do you confirm that new and unused solar panel(s) were installed with a minimum generation capacity of more than 275 Watts each?’ – (Select Y or N)
‘Do you confirm that the solar panel(s) were connected to the distribution board of a resident that is mainly (more than 50%) used by you for domestic purposes?’ – (Select Y or N)
‘Do you confirm that you received an electrical certificate of compliance issued in terms of Electrical Installation Regulations, 2009, pertaining to this installation?’ – (Select Y or N)
‘Total cost incurred for solar panel(s)’ – source code 4056

Examples of supporting documents required:

A VAT invoice that indicates the cost of the solar PV panels separately from other items that do not qualify.
Proof of payment.
Electrical certificate of compliance.