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DenmarkSkat.dk

Household battery balancing income falls outside the solar allowance

Skattestyrelsen directs private battery-balancing income to field 250 and box 20. Two rulings deny the renewable-energy allowance for standalone batteries; one confirms personal-income treatment.

By Taxxa AI OyPublished 27 August 2026

Tax

Private household-battery owners receiving payment for making capacity available for grid balancing are directed by Skattestyrelsen to report the income as personal income.Skat The authority identifies field 250 on the preliminary assessment and box 20 on the annual assessment. Its guidance distinguishes storage services from electricity production under the renewable-energy tax rules.

The distinction is supported by two Skatterådet rulings concerning standalone household batteries.Skat In SKM2026.151.SR, the question concerned private customers who had a battery without an associated solar installationRetsinformation and were assumed not to operate a business through the arrangement.Retsinformation Skatterådet rejected use of the simplified method in ligningsloven section 8 P.Retsinformation The provision refers to qualifying renewable-energy installations, while energy storage is not included in the relevant definition.Retsinformation

That means the section 8 P arrangement, under which 60% of eligible gross income above DKK 7,000 per owner enters taxable incomeRetsinformation, cannot simply be applied to the battery-capacity receipts considered in the ruling.Retsinformation The decision instead places the receipts under the ordinary tax rules.Retsinformation It does not treat a contribution to grid stability as sufficient by itself to bring a battery within the renewable-energy definition.Retsinformation

SKM2026.163.SR also concerned a battery unconnected to solar panels or other own electricity production.Retsinformation The owner used it privately to shift electricity consumption and made it available to a balancing operator for payment.Retsinformation Skatterådet confirmed taxability and personal-income treatment, rather than capital-income treatment,Retsinformation and again rejected the section 8 P allowance.Retsinformation

The personal-income conclusion followed an assessment that this particular activity was not a commercial business.Retsinformation The reasoning considered its limited scale, continued private use and the absence of a budget demonstrating the necessary commercial return. Advisers should therefore preserve the ruling’s factual scope when assessing an arrangement rather than assuming that every battery activity has identical business status.

The legal basis is statsskatteloven section 4, personskatteloven sections 3–4 and ligningsloven section 8 P, as applied in SKM2026.151.SR and SKM2026.163.SR with reference to section 2 of lov om fremme af vedvarende energi.

Report private battery-balancing income in field 250 and box 20 as instructed, and assess business status against the actual arrangement rather than applying the solar allowance.

Sources

DenmarkSkat.dk

Household battery balancing income falls outside the solar allowance

Skattestyrelsen directs private battery-balancing income to field 250 and box 20. Two rulings deny the renewable-energy allowance for standalone batteries; one confirms personal-income treatment.

By Taxxa AI OyPublished 27 August 2026

Tax

Report private battery-balancing income in field 250 and box 20 as instructed, and assess business status against the actual arrangement rather than applying the solar allowance.