The following guidance is from the Environment Agency:
All PV panels are EEE products. Because PV panels are of a generic size and design they must be reported as household (B2C) regardless of where they’re installed. It includes panels used in large scale solar farm installations or on commercial premises. The Environment Agency does not class solar farms as large scale fixed installations.
Report other solar powered items under their own category. Examples include calculators, watches, garden pumps and phone chargers.
You can read more about solar panel recycling here.
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