Solar FIT taxable?

[LordGrover]

I've been left my father's house - in the process of transferring deeds with Land Registry.

It has quite an old array of solar panels which still enjoys Feed-in-Tariff payments of c. £1,500 p.a.

Should this be declared as income and subject to income tax?
I'm getting conflicting information from my searches - some say as domestic use it's not liable, while elsewhere it says if it exceeds £1,000 it's taxable regardless. Can't find it on HMRC site...

Anyone know the answer, or where best to ask?

[ztrain]

Where the generation tariff is received by an individual, other than in a business capacity, and it is not chargeable as miscellaneous income, no Income Tax liability will arise. This will usually be the case where an individual generates electricity mainly for use in their own home.

https://www.gov.uk/hmrc-internal-manuals/business-...

[LordGrover]

Thanks, I think that's definitive.
It's one of those I read earlier, but wasn't so sure. Re-reading it I think it's saying what I want it to say.

[randlemarcus]

Its a reasonable allowance, so a profit of 1500 is fine, but a profit of 30k from the 5 acre field covered in panels isn't