diff --git a/packages/domain/src/domain/sap/calculator.py b/packages/domain/src/domain/sap/calculator.py
index 7c49190b..a4522f1a 100644
--- a/packages/domain/src/domain/sap/calculator.py
+++ b/packages/domain/src/domain/sap/calculator.py
@@ -105,6 +105,11 @@ class CalculatorInputs:
     hot_water_fuel_cost_gbp_per_kwh: float
     other_fuel_cost_gbp_per_kwh: float
     co2_factor_kg_per_kwh: float
+    # Generation offsets — applied as a cost credit against the ECF
+    # numerator. SAP 10.2 Appendix M: PV self-consumption + export
+    # collapse to a single credit at the export rate (Table 12 code 60).
+    pv_generation_kwh_per_yr: float = 0.0
+    pv_export_credit_gbp_per_kwh: float = 0.0
 
 
 @dataclass(frozen=True)
@@ -265,11 +270,14 @@ def calculate_sap_from_inputs(inputs: CalculatorInputs) -> SapResult:
         + inputs.pumps_fans_kwh_per_yr
         + inputs.lighting_kwh_per_yr
     )
-    total_cost = (
+    pv_credit = inputs.pv_generation_kwh_per_yr * inputs.pv_export_credit_gbp_per_kwh
+    total_cost = max(
+        0.0,
         main_fuel_kwh * inputs.space_heating_fuel_cost_gbp_per_kwh
         + inputs.hot_water_kwh_per_yr * inputs.hot_water_fuel_cost_gbp_per_kwh
         + (inputs.pumps_fans_kwh_per_yr + inputs.lighting_kwh_per_yr)
         * inputs.other_fuel_cost_gbp_per_kwh
+        - pv_credit,
     )
     ecf = energy_cost_factor(total_cost_gbp=total_cost, total_floor_area_m2=tfa)
     sap_int = sap_rating_integer(ecf=ecf)
diff --git a/packages/domain/src/domain/sap/rdsap/cert_to_inputs.py b/packages/domain/src/domain/sap/rdsap/cert_to_inputs.py
index cffbd2d3..ffcc7e7a 100644
--- a/packages/domain/src/domain/sap/rdsap/cert_to_inputs.py
+++ b/packages/domain/src/domain/sap/rdsap/cert_to_inputs.py
@@ -134,6 +134,19 @@ _DEFAULT_PUMPS_FANS_KWH_PER_YR: Final[float] = 130.0
 _INSTANTANEOUS_WATER_CODES: Final[frozenset[int]] = frozenset({907, 909})
 
 
+# UK-average annual PV yield (kWh per kWp). SAP 10.2 Appendix M references
+# regional yield factors; for rating purposes (Appendix U: ratings use UK
+# average weather) the single national figure applies. Derived from
+# `domain.ml.ecf._PV_YIELD_BY_REGION` UK-average baseline.
+_PV_ANNUAL_YIELD_KWH_PER_KWP: Final[float] = 850.0
+
+
+# SAP 10.2 Table 12 code 60 — PV export tariff. The calculator uses this
+# rate as the per-kWh PV cost credit applied against total annual fuel
+# cost in the ECF numerator.
+_PV_EXPORT_TARIFF_CODE: Final[int] = 60
+
+
 @dataclass(frozen=True)
 class PriceTable:
     """Seam between the spec-correct SAP 10.2/10.3 Table 12 prices and
@@ -475,6 +488,25 @@ def _hot_water_fuel_cost_gbp_per_kwh(
     return _fuel_cost_gbp_per_kwh(main, prices)
 
 
+def _pv_generation_kwh_per_yr(epc: EpcPropertyData) -> float:
+    """Annual PV generation (kWh/yr) summed across all photovoltaic
+    arrays on the cert. SAP 10.2 Appendix M: yield = peak power × annual
+    yield factor. We use the UK-average yield (Appendix U rule for
+    ratings)."""
+    arrays = epc.sap_energy_source.photovoltaic_arrays
+    if not arrays:
+        return 0.0
+    total_kwp = sum(a.peak_power for a in arrays if a.peak_power is not None)
+    return total_kwp * _PV_ANNUAL_YIELD_KWH_PER_KWP
+
+
+def _pv_export_credit_gbp_per_kwh(prices: PriceTable) -> float:
+    """PV cost credit per kWh generated. SAP 10.2 Table 12 code 60 (PV
+    export to grid) — 5.59 p/kWh on the spec table, 13.19 p/kWh under
+    cert calibration (legacy unit prices)."""
+    return prices.unit_price_p_per_kwh(_PV_EXPORT_TARIFF_CODE) * _PENCE_TO_GBP
+
+
 def _other_fuel_cost_gbp_per_kwh(
     meter_type: object, prices: PriceTable
 ) -> float:
@@ -665,4 +697,6 @@ def cert_to_inputs(
             epc.sap_energy_source.meter_type, prices
         ),
         co2_factor_kg_per_kwh=_co2_factor_kg_per_kwh(main),
+        pv_generation_kwh_per_yr=_pv_generation_kwh_per_yr(epc),
+        pv_export_credit_gbp_per_kwh=_pv_export_credit_gbp_per_kwh(prices),
     )