At present in Ireland there is no tariff for exported energy from micro generation installed on buissnes permisses. Anyway that is not a problem for high energy users who will "eat" all energy what they able to produce. As an example we can take Tesco from Limerick when one side of the roof is facing south and it's tilted about 5 degrees.
This 60 kW system based on 240 policrystalic modules should produce about 50 MWh a year (based on meteo data from Shannon airport). With this scale of the system, cost of 1000e per kW can be achieved (depends on mounting system but here directly to trapezoidal metal roof which is cheappest mounting system).
All energy will be used at the bulding ( refrigaration runs 24/7 but Tesco works anyway during daylight). This is very good investment with a payback period of 6,3 years.
Proper design is a key to high energy yields and satysfaction. We use PV Sol Premium which take it to account shaddows, cable loses, module type, inverter efficiency curve and many more important factors which have to be considered during design phase.
There is plenty of roofs which are perfect for such an investment. Below example of 100kW system on Pepsico in Cork (even better solar radiation than in Limerick and een bigger energy consumer ). Again all energy produced by 100kW PV system will be used directly by factory. As you can see on the graphs below, system of double this size could fit the roof and still all energy will be consumed on site.
The Accelerated Capital Allowance is a tax incentive for companies paying corporation tax and aims to encourage investment in energy efficient equipment. The ACA offers an attractive incentive whereby it allows companies to write off 100% of the purchase value of qualifying energy efficient equipment against their profit in the year of purchase