Mr. Seán Armstrong:

We are working on it. The directive states that the certificate should display the whole life greenhouse gas emissions. We will be happy to work with the directive. We want to implement it in the most effective way. That observation was made because our understanding is that most embodied carbon assessments are grid to gate at the moment rather than cradle to end of life. It is just to give that option if in the context of what is already certified.

As regards buildings in 2027 and 2030, this is the transition arrangement that applies to every new building that is being constructed. If a new building is being designed and constructed and the walls have been built and insulated and the renewables on the roof have been designed and purchased but then a regulation comes out, it is impractical and cost-ineffective and has significant schedule impacts to go back and redesign the building and make all those adjustments to achieve the new standard. There has to be a transition arrangement for certain buildings.

It has to apply to buildings which are commencing construction, buildings in mid-construction and buildings which are close to completion. One has to take account that they have been built at the old standard and it is not possible during the middle of a construction process to go back and redesign the building.