Plymouth & South Devon Freeport — 100% Enhanced Capital Allowances
The Plymouth & South Devon Freeport is one of eight UK Freeports offering 100% Enhanced Capital Allowances (ECA) on qualifying plant and machinery within designated tax sites. Plymouth's designated zones include: Devonport Dockyard (defence-adjacent industrial); Langage Energy Park (PL7) — modern industrial and manufacturing; Plymouth City Airport Business Park (PL6) — logistics and distribution; Mount Batten (PL9) — marine and manufacturing. For a £1.5m warehouse solar installation within a Plymouth Freeport tax site: AIA year-one relief £250k (on first £1m) + 50% FYA on residual £500k = £312k + Plymouth Freeport ECA on all £1.5m = £375k — total year-one tax shield up to £375k at 25% corporation tax. Effective net capex after tax shield: £1.125m on a £1.5m install. Check building-level eligibility at plymouthsouthdevonfreeport.co.uk.
UK's best solar irradiance — Plymouth logistics economics
Plymouth consistently records 990-1,050 kWh/kWp/yr of solar irradiance — the highest of any major UK logistics and industrial market. Comparison: Aberdeen 840-880 kWh/kWp/yr; Edinburgh 870-910; Manchester 920-950; Birmingham 940-970; London SE 980-1,010; Plymouth 990-1,050; Truro/Cornwall 1,010-1,070. The irradiance advantage means: 1 MW at Plymouth generates 990-1,050 MWh/yr vs 840-880 MWh/yr at Aberdeen — 15-25% more generation from identical hardware. For a Plymouth logistics warehouse: self-consumption 78-82%, Ofgem TDCV 15p/kWh (2026 estimates), annual saving £150-£165k per MW installed. Payback: 4-5 years owned; with Freeport ECA: effective 2.5-3.5 years. Plymouth Langage Energy Park (PL7) — built with good south-facing roof pitches — achieves the highest per-MW yield in the UK logistics market.
Plymouth industrial zones and WPD G99 timelines
Plymouth industrial and logistics zones: Derriford Business Park (PL6) — the largest out-of-town commercial zone, mixed logistics and professional, 200-800 kW; Estover Industrial Estate (PL6) — manufacturing and distribution, 300-1,200 kW; Langage Energy Park (PL7) — premium modern industrial, south-facing roofs, Freeport-eligible, 500-3,000 kW; Plympton (PL7) — established industrial, food processing, warehousing; Ernesettle and Ford (PL5) — defence-adjacent logistics and engineering. WPD (now National Grid) serves Plymouth PL postcodes: G99 feasibility 65-85 working days; connection works 5-7 months from acceptance. PL postcode self-consumption for logistics: 78-82%.
Common questions
Which Plymouth sites qualify for Freeport ECA?
Plymouth & South Devon Freeport designated tax sites include Devonport, Langage Energy Park (PL7), Plymouth City Airport Business Park (PL6), and Mount Batten (PL9). Not every PL postcode qualifies — confirm building-level eligibility at plymouthsouthdevonfreeport.co.uk or ask us — we check Freeport eligibility as part of free desk feasibility on every Plymouth project.
What payback period is realistic for warehouse solar in Plymouth?
Plymouth is the UK's best-performing commercial solar location due to the combination of highest irradiance (990-1,050 kWh/kWp/yr), 100% Freeport ECA (for qualifying sites), and WPD's reliable connections. Qualifying Freeport sites: 2.5-3.5 year effective payback after tax shield. Non-Freeport Plymouth sites: 4-5 years. Plymouth vs Aberdeen: identical 1 MW system generates 15-25% more energy in Plymouth annually.