The solar photovoltaic (PV) sector pays tax to HM Revenue and Customs under corporation tax, pay-as-you-earn and national insurance contributions, stamp duty land tax, stamp taxes on shares and value added tax. Businesses within the sector also pay national non-domestic rates to local authorities.
HM Revenue and Customs produce a breakdown of outturn tax receipts by sector for PAYE IT and NICs, corporation tax and VAT. These breakdowns record receipts at broad industry level (based on the ONS standard industrial classification or HMRC standard trade classification). The solar PV industry is not identified as a separate industry within the classification frameworks.
The Office for Budget Responsibility (OBR) produce forecasts of tax revenue from individual taxes, but these are not broken down by detailed subsector and are therefore not available for the solar PV sector.