Is a Solar PPA On or Off Balance Sheet? (IFRS 16)
Most solar PPAs stay off balance sheet as service contracts, but IFRS 16 can pull them on. What finance directors check before signing in 2026.…
1,283 words · 6 min read
Blog
UK Solar PPA Blog — practical guides for off-takers
Fifteen in-depth posts on UK commercial solar PPAs — mechanics, procurement, legal, tax, technical and compliance. Written for procurement, finance and facilities teams comparing PPA against alternatives.
Accounting
Compliance
Meeting MEES 2027 with a Solar PPA
How a solar PPA can lift your EPC rating to B by April 2030 — and the modelling required to prove it to the asset manager.…
1,700 words · 6 min read
Decision frameworks
Are Solar PPAs Worth It for UK Businesses?
A decision framework for UK businesses: when a solar PPA beats buying or grants, judged by capital, lease tenure, covenant and load profile.…
1,297 words · 6 min read
Economics
PPA vs Rooftop Lease: 25-Year Cashflow Compared
Two very different deals: PPA pays you in cheap kWh; rooftop lease pays you in cash. 25-year DCF model for a 500kWp roof.…
1,900 words · 6 min read
Guides
Solar PPA Pros and Cons for UK Businesses (2026)
A balanced 2026 guide to commercial solar PPA advantages and disadvantages for UK businesses: zero capex and fixed rates vs no ownership and long tie-ins.…
1,287 words · 6 min read
Legal
Change-in-Law Clauses in Solar PPAs
Change-in-law clauses determine who carries the cost when policy changes mid-contract. Anti-dilution, pass-through and force-majeure mechanics explained.…
1,600 words · 6 min read
Selling Your Business with a PPA in Place
Most PPAs include change-of-control and assignment clauses. What buyers will demand and how to structure the term sheet upfront.…
1,400 words · 6 min read
Step-in Rights: When the Lender Takes Over Your PPA
Lenders to PPA SPVs reserve step-in rights — meaning the funder can replace the operator if the SPV fails. What this means for off-takers.…
1,300 words · 6 min read
Selling a Building with a Solar PPA in Place
Selling a commercial property with a solar PPA on the roof? How change-of-control, assignment and novation clauses affect the sale, and what buyers demand.…
1,429 words · 6 min read
Market Insight
Biggest Corporate Solar PPA Buyers in the UK
A market overview of the UK's largest corporate solar PPA buyers — Amazon, Tesco, M&S and more — and what their deals signal for mid-market firms.…
1,393 words · 6 min read
Mechanics
PPA Escalator Clauses Explained: Fixed, RPI, CPI and How to Negotiate
Every UK solar PPA has an escalator — and getting it wrong costs hundreds of thousands over 25 years. A practical guide for off-takers in 2026.…
1,800 words · 6 min read
Off-taker Covenant: How Your Credit Rating Affects Your PPA Tariff
Why a £20m revenue business pays a different PPA tariff to a £200m business — and how to negotiate when your covenant is the constraint.…
1,500 words · 6 min read
Virtual PPA vs On-site PPA: When Each Wins
Virtual (synthetic) PPAs and on-site PPAs solve different problems. Decision framework with example p&l for each.…
1,800 words · 6 min read
REGO Certificates Under a PPA: Who Owns the Greenness?
Renewable Energy Guarantees of Origin (REGO) certificates determine whether you can claim the green branding. PPA contract drafting matters.…
1,500 words · 6 min read
Pricing
Smart Export Guarantee vs PPA Export Tariff
If your PPA generates more than you can use, where does the surplus go and at what price? SEG and PPA export tariffs compared.…
1,500 words · 6 min read
Process
How Long Does a Solar PPA Take to Set Up?
A realistic UK timeline for a commercial solar PPA: 6-12 months from first enquiry to switch-on, broken into stages, plus the steps that cause most delays.…
1,361 words · 6 min read
Procurement
How to RFP a Solar PPA — A Procurement Playbook
Step-by-step RFP guide for businesses going to market for a solar PPA. Brief structure, bidder questions, scoring matrix and red flags.…
2,200 words · 7 min read
Public sector
PSDS Grant vs Solar PPA: Which for Public Sector?
Public Sector Decarbonisation Scheme funding vs PPA — which route suits NHS, schools, councils and universities better in 2026?…
1,600 words · 6 min read
Tax
Tax Treatment of Solar PPA Payments
Are PPA payments operating expense, lease accounting under IFRS 16, or capital? HMRC guidance and accounting practice for 2026.…
1,800 words · 6 min read
Technical
Performance Ratio Guarantees in Solar PPAs
Performance ratio (PR) is the metric that defines whether a PPA system is generating as promised. What good PR guarantees look like in 2026.…
1,600 words · 6 min read
Adding Battery Storage to a Solar PPA
Battery storage stacks well with PPA — but the contract drafting and revenue stack split are non-trivial. What the typical 2026 structure looks like.…
1,700 words · 6 min read
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