Can Roofs be Included in the 30 Percent ITC Credit?

Date September 26th, 2011 - Question submitted by Guest
Posted in Category Grants, Category Solar
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Question:

If a property owner is putting a new roof on their building while adding their solar system, can the cost of the roof be included in the 30% ITC credit? Additionally, if a ground mounted system requires fence, can the cost of the fence be included in the 30% ITC credit?

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Answer:

Thanks for your question. While we can’t provide specific legal advice without knowing more details about your project and application, we can say generally that only the parts of a facility that are integral to the qualified energy generation can be included in the cost of the system for the purposes of the ITC or 1603 grant.
The qualified energy property cannot include, for example, the cost of a building, but it can include the cost of a building’s structural components (if they are integral to the energy generation).  In other words, you can only include the cost of the energy producing system itself and not extraneous things like the roof or the fence that the system would be installed upon.  If the solar system is integrated into the shingles of a roof, on the other hand, that might be an interesting exception because the shingles would be part of the system itself.  In that sense, the eligibility of specific property is determined by the technology that you are using.
We would be happy to help you evaluate the specifics of the projects you are working on and what might be eligible. Please feel free to contact us anytime at questions@cleantechlawpartners.com or visit us online at Cleantech Law Partners.

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