GST and the Small-scale Renewable Energy Scheme

The Small-scale Renewable Energy Scheme (SRES) provides a financial incentive for households and businesses to install eligible small-scale renewable energy systems (systems). Examples include solar panel systems, small-scale wind systems, small-scale hydro systems, solar water heaters and air source heat pumps.

Small-scale technology certificates (STCs) can be created once a system has been installed. You do not pay GST when you register or create an STC on the REC Registry. However, transactions relating to sales, purchases and assignments of STCs may have GST consequences for home owners, businesses, installers and REC agents.

Find out about:

• System owner
• Installers
• REC agents

See also:

• Clean Energy RegulatorExternal Link – provides more information on STCs, including buying and selling and the REC registry.