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ARTICLE · 13 DECEMBER 2018

Tax Equity Webinar Q&A

Mayer Brown
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Below are answers to questions we received during our tax equity webinar of October 23. These questions were submitted online during the webinar.

United StatesTax
David Burton
David Burton
Jeffrey Davis
Jeffrey Davis
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Below are answers to questions we received during our tax equity webinar of October 23. These questions were submitted online during the webinar. The presentation from the webinar is available here.

Question: Commercial and industrial (C&I) has higher returns but how many projects raise tax equity versus other segments of the solar market? What about the transnational/legal costs?

Answer: On a per watt basis, transaction costs are certainly higher for C&I than for utility scale or residential. This is because C&I lacks the standardization of documentation that exists in residential. For instance, no residential customer is able to negotiate customized PPA terms. In contrast, C&I customers tend to be large enough and sophisticated enough to insist on bespoke documentation. Then the project documents for each 200 kW C&I project have to be reviewed during the tax equity investor or lender's due diligence process and, unfortunately, it takes as long to read

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