The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007

Zero-Carbon Home

5.—(1) “Zero-carbon home” means a dwelling that is energy efficient in relation to the aspects of energy efficiency in column 1 of the table.

(2) The evidence to be adduced to show that a dwelling satisfies each relevant aspect of energy efficiency is set out in column 2 of the table.

(3) Whether the requirements in column 2 are met shall be determined by an assessment of the dwelling by an accredited assessor.

1 Aspects of energy efficiency	2 Evidence
Heat loss parameter (“HLP”).	The HLP of the dwelling calculated in accordance with the approved methodology must be no more than 0.8 Watts per square metre Kelvin (W/m²K).
Dwelling CO2 emission rate (“DER”).	The DER over the course of a year calculated in accordance with the approved methodology must be no more than zero kilograms per square metre (kg/m²/year).
Net CO2 emissions.	The net CO2 emissions from the dwelling over the course of a year calculated in accordance with the approved methodology must be no more than zero kilograms per square metre (kg/m²/year).

(4) In this regulation—

“dwelling CO₂ emission rate” means the annual CO₂ emissions per unit floor area for space heating, water heating, ventilation and lighting, less the emissions saved by energy generation technologies in or on the dwelling;

“heat loss parameter” means the heat loss per unit of temperature difference per unit floor area determined by the internal dimensions of surfaces bounding the dwelling, the thermal performance of the materials used in construction and the air permeability of the dwelling envelope;

“net CO₂ emissions” means—

(a)

the annual CO₂ emissions per unit floor area for space heating, water heating, ventilation and lighting, and those associated with appliances and cooking, less

(b)

the emissions saved by the use of energy generation technologies in or on the dwelling and additional allowable electricity.

(5) For the purposes of the definition of “net CO₂ emissions”—

“allowable electricity” means electricity generated from a zero-carbon energy source designed to serve the dwelling and which is conveyed to the dwelling, or to a sub-station connected directly to the dwelling, by cables used exclusively for the conveyance of electricity from that source;

“zero-carbon energy source” includes wind, photovoltaic and hydro-electric power.