Four illustrative commercial solar finance case studies: green loan, PPA, hire purchase and PSDS — system size, tax relief and cashflow worked through. Skip to content
Worked Finance Models • UK 2026

Commercial Solar Finance Case Studies

Reviewed by the Commercial Solar Finance editorial team — independent advisers (we take no installer or lender commissions). Last reviewed: June 2026.

The best way to understand commercial solar finance is to see the numbers worked through. Below are four illustrative case studies showing how different UK businesses fund solar and what each route delivers on cost, tax and cashflow. These are illustrative worked models built from representative 2026 market figures, not named client accounts — we publish them so you can see the mechanics transparently before requesting figures for your own site.

What these case studies show

Four scenarios — a green loan, a hire purchase, a PPA, and a public-sector PSDS project — each with the system size, finance terms, year-one tax relief, and net cashflow. Use them to see which financing route behaves how, then compare finance companies for your own quote.

Case study 1 — Midlands manufacturer, 250kWp, green loan

Illustrative model. A profitable precision-engineering business installs a 250kWp rooftop system to cut a rising electricity bill and shelter taxable profit.

MetricFigure
System size / cost250kWp / £212,500
Finance routeGreen loan, 7% APR over 8 years (100% funded, £0 upfront)
Year-one AIA relief£53,125 (100% AIA × 25% CT)
Annual energy saving (yr 1)~£78,000 (at 35p/kWh, 75% self-consumption)
Annual loan repayment~£33,900
Net year-one cashflowPositive after AIA + saving exceed repayment
OutcomeOwns the asset, keeps 100% of savings + SEG, full tax relief

Why a green loan: the business keeps the Annual Investment Allowance (worth £53k in year one) that a lease or PPA would hand to the provider, while paying nothing upfront.

Case study 2 — Logistics operator, 600kWp, PPA

Illustrative model. A distribution business with a very large warehouse roof and steady daytime load wants solar with zero capital and zero maintenance responsibility.

MetricFigure
System size600kWp on a single distribution-centre roof
Finance route25-year Power Purchase Agreement, £0 capital
PPA rate~10p/kWh (vs ~30p grid import) — ~30% discount
Annual saving (yr 1)~£90,000 on consumed solar units
Capital outlay£0 — developer owns, installs and maintains
Tax positionDeveloper claims allowances; saving is the unit-price discount
OutcomeZero capital, zero risk; lower lifetime return than owning

Why a PPA: at 600kWp the developer's return is predictable, so the rate is keen; the operator gets a large bill reduction with no balance-sheet impact. See commercial solar PPA rates.

Case study 3 — SME retailer, 80kWp, hire purchase

Illustrative model. A mid-size retailer with one large unit wants to own the system and claim the tax relief, but spread the cost.

MetricFigure
System size / cost80kWp / £80,000
Finance routeHire purchase, 8% APR over 7 years, 10% deposit
Year-one AIA relief£20,000 (claimed on completion of HP)
Annual energy saving~£26,000
Annual HP instalment~£13,000
OutcomeOwns on final payment; AIA + savings outweigh instalments

Why hire purchase: ownership and the full AIA, with the cost spread — the HP buyer claims the allowance even before the final payment.

Case study 4 — NHS trust, 300kWp, PSDS + Salix

Illustrative model. A public-sector body funds solar with effectively zero net cost using grant + interest-free loan.

MetricFigure
System size / cost300kWp / £300,000
FundingPSDS grant 80% (£240,000) + Salix 0% loan 20% (£60,000)
Net capital cost to trust£0 upfront; Salix repaid from energy savings
Annual saving~£95,000
OutcomeOwns the system; loan self-funds from savings — cash positive yr 1

Why PSDS: no commercial route beats a grant covering 80% of cost. See PSDS eligibility and application.

About these models: figures are illustrative, built from representative 2026 UK market rates and the standard tax rules (AIA 100% to £1m; 25% corporation tax; special-rate solar). They are not records of named clients and are provided to show the mechanics transparently. Your actual figures depend on your site, load profile, tax position and the live finance market.

The four routes side by side

Reading the four illustrative models together shows the central trade-off in commercial solar finance: ownership routes (green loan, hire purchase) deliver the best lifetime value because you keep the capital allowances and 100% of the savings, while capital-free routes (PPA) trade some of that value for zero risk and zero balance-sheet impact. The public-sector PSDS route sits apart — a grant no commercial structure can match.

ModelUpfrontOwns assetKeeps AIABest when
1 — Green loan£0YesYesProfitable, want best lifetime value
2 — PPA£0NoNoLarge load, want zero risk
3 — Hire purchase10% depositYes (on completion)YesSME wanting ownership + spread cost
4 — PSDS + Salix£0YesN/A (public body)NHS, council, school, university

How to read these models for your own site

Three variables move the numbers most for any business. Self-consumption rate — the share of generation you use on site — is the biggest: a 24/7 operation captures far more value than a weekday-only office. Your import tariff sets the saving per unit; a site on an expensive contract saves more per kWh than one already on a cheap fixed deal. And your tax position decides whether the AIA is worth keeping — a loss-making business cannot use it this year, which can tilt the decision toward a lease or PPA where the provider monetises the relief instead. Change any of these and the "best" route can change with it, which is why a model built for your specific site beats any generic rule of thumb.

Every figure here is illustrative and built from representative 2026 market rates. To turn them into real numbers for your building, the inputs we need are simple: roof area or target system size, your current electricity price, your operating hours, and your tax position. From those we model all six financing routes and show you the after-tax, after-finance outcome for each.

Get worked finance figures for your site

We will build the same transparent model for your building, load profile and tax position — free and independent.

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