No. If you build a shed, gazebo or patio and attach the panels, the shed, gazebo or patio is not includable for the credit. (I want to make sure that I differentiate from someone who attaches the panels to the ground on frames or a structure next to the house instead of mounting them on the house, that would be allowed.) But a separate-purpose structure that happens to have solar panels on it is not includable, only the solar panels and other hardware required for the production of electricity.