Why?
Why produce an Energy Performance Certificate?
The simplest reason, and the most likely reason that you're reading this, is that you are legally required to prepare an EPC as a building owner prior to selling a property or leasing to a new tenant. This is stipulated under the EU Energy Performance of Buildings Directive, as implemented in Scotland by the Energy Performance of Buildings (Scotland) Regulations 2008.
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The legislation has been active since January 2009, and owners and managers of buildings should be aware that EPC's are only current for a period of ten years - the earliest EPC's produced will therefore now be lapsing, and a new certificate will be required, though again, only when a sale or lease to a new tenant is planned.
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The bigger picture is climate change, and the role that carbon dioxide plays in global warming. In the UK our building stock is responsible for around 17% of carbon emissions, and there are plenty of opportunities to reduce that figure through sensible investment. An EPC can be a starting point in informing where improvements can most effectively be made to a building's energy use. And of course saving energy saves money...

