@ruan_isaacs Even with the temporary 125% Section 12BA window closed, the permanent Section 12B(1)(h) allowance is still fantastic for solar PV systems under 1MW: you deduct 100% of the cost (panels, inverters, mounting structures, and installation costs) in Year 1 as soon as the system is brought into use for your trade! Make sure your installer's invoice separates the PV generation plant from unrelated roof repairs so your tax schedules are bulletproof if SARS requests supporting documents.