The European Union (Energy Performance of Buildings) Regulations 2026 (S.I. No. 168 of 2026) and the European Union (Energy Performance of Buildings) (No. 2) Regulations 2026 (S.I. No. 195 of 2026) (the “new BER Regulations”) amend the European Union (Energy Performance of Buildings) Regulations 2012 (S.I. No. 243/2012) (the “2012 Regulations”) and take effect on 24 May 2026.

Reform of the BER scale

The new BER Regulations:

• introduce a BER rating for zero-emission buildings (“ZEB”): A0,
• introduce a simplified BER scale: A0 and A to G, and
• remove the A1, A2 and A3 sub‑ratings.

For buildings other than dwellings, a schedule sets out total primary energy thresholds (measured in kWh/m2 per year) for all BER classes and for “ZEB Renovate” across several building types (such as offices, hotels and schools).

BER certificates will also include significantly more detail, increasing visibility of both top and poor-performing buildings, with potential implications for asset value, leasing prospects and financing. Details presented on BER certificates will include:

• annual energy consumption (primary and final),
• use and source of renewable energy,
• greenhouse gas emissions,
• global warming potential,
• whether the building can adjust energy use in response to external signals, and
• whether heating systems can operate at lower, more efficient temperatures.

Zero‑emission buildings (“ZEB”)

The changes outlined above in how energy performance is measured and presented pre-empt the replacement of nZEB by ZEB as the required standard for new buildings under the Directive. Irish Regulations to transpose this requirement of the Directive are still awaited.

In the meantime, the new BER Regulations introduce and reflect the concept of a “zero‑emission building” in the BER regime. A zero-emission building is a building with a very high energy performance, as determined in accordance with Annex I to the Directive, requiring zero or a very low amount of energy, producing zero on-site carbon emissions from fossil fuels and producing zero or a very low amount of operational greenhouse gas emissions, in accordance with Part 4A of the 2012 Regulations. A category of “ZEB Renovate” is also introduced and defined to apply the same standard, with provision for differentiated thresholds, as regards renovated buildings.

A new Part 4A of the 2012 Regulations sets out the standard a zero‑emission building must be capable of meeting. It requires that the maximum threshold for the energy demand of a zero‑emission building be set with a view to achieving not less than cost-optimal levels established by the State in accordance with the methodology under the Directive. The maximum threshold for energy demand cannot be less than 10% lower than the threshold for total primary energy use established for nearly zero-energy buildings (“nZEB”) on 28 May 2024. Operational greenhouse gas emissions of a zero-emission building must comply with the maximum threshold in the National Building Renovation Plan. In both cases, different thresholds can be set for new and renovated buildings. 

A zero-emission building must also, where economically and technically feasible, offer the capacity to react to external signals and adapt its energy use, generation or storage.

The total annual primary energy use of a new or renovated zero-emission building, whether delivered through the electricity grid or otherwise, is required to be covered by criteria established by the State. For buildings other than dwellings, primary energy thresholds are given numerical expression in the schedule mentioned above.

Building regulations

Ireland provides for very high energy performance buildings through the Building Regulations 1997 to 2024, in particular Part L – Conservation of Fuel and Energy. Under that framework, new buildings other than dwellings have been required since 2017 to meet the nZEB standard. Buildings must be designed and constructed to ensure that energy performance is such as to limit, insofar as is reasonably practicable, the energy required for the operation of the building and the amount of CO2 emissions associated with this energy usage. Part L sets out how this requirement is met for existing and new buildings other than dwellings, as well as material alterations to existing dwellings.

While this framework remains in place, review of the Building Regulations will be required as transposition of the Directive continues. While the Part L framework assesses compliance largely by reference to technical guidance and “reasonable practicability”, the ZEB standard will establish a legal framework for mandatory numerical thresholds for energy demand and operational greenhouse gas emissions, the specific values of which are to be set as outlined above.

Phased transposition

Transposition of the Directive in Ireland is being undertaken on a phased basis.

Some of the key areas to watch, in respect of which transposition work is still ongoing, are:

• from 1 January 2028, new buildings owned by public bodies must be zero-emission buildings and, from 1 January 2030, all new buildings must be zero-emission buildings (with major renovations continuing to be governed by minimum energy performance requirements),
• for existing non-residential buildings, Member States must set minimum energy performance standards such that the worst-performing 16% of the building stock meet those standards by 2030 and the worst-performing 26% by 2033, thereby driving renovations,
• for existing residential buildings, there is a mechanism to require a binding national trajectory for the progressive renovation of the residential building stock in line with 2030, 2040 and 2050 targets in the National Building Renovation Plan. The national trajectory will be expressed as a decrease in the average primary energy use of the entire residential building stock over the period 2020 to 2050. Member States must first define metrics, build datasets (BER coverage, worst‑performer methodology) and publish a National Building Renovation Plan.

Other key areas to watch relate to solar deployment, renovation passports, and electric vehicle charging infrastructure for buildings.

Practical considerations

With some limited exceptions, a BER certificate is required for all sales and lettings of buildings in Ireland and is valid for 10 years until it expires or is replaced or certain major works are undertaken. Nothing has changed in this respect.

However, it will be important for all building owners and managers to review current BER ratings and consider the impact of the new BER Regulations on their portfolios generally and for any proposed transactions. As technical requirements continue to be established, technical professional advice on the revised framework will be critical for project developers, as well as building owners and managers, to understand their full impact.

For further information on the Directive, our briefing is available here: How to get a net-zero building stock: Q&As on the Recast Energy Performance of Buildings Directive.