Tertiary decree: deadline for the reference year extended to 30 September 2027

The new order grants an extension, until 30 September 2027, for designating the reference year. This measure gives those subject to the obligation greater room for manoeuvre in optimising their energy strategy, in recognition of the logistical and operational challenges of the exercise.

The option of selecting 2022 as the reference year provides notable flexibility. In the absence of an explicit designation, the reference year will automatically be the first full year of operation, which may represent a disadvantage in terms of consumption reduction estimated at between 15 and 20%.

The introduction of the concept of a “linked functional establishment subject to the obligation” (établissement fonctionnel assujetti lié, or linked EFA) facilitates the transfer of the reference year between successive occupiers. The procedure requires the number of the predecessor EFA to be provided, together with information on floor areas and the date on which operations began.

A major point: the energy consumption of storerooms, plant rooms and indoor car parks is included in the calculation of the reduction targets, set at 40% for 2030, 50% for 2040 and 60% for 2050.

Contrary to some initial interpretations, the order goes beyond the purely technical dimension and has significant financial and legal implications. The valuation of property assets, in particular, is affected by the energy performance of buildings with regard to the criteria of the tertiary decree: an asset that is behind its trajectory carries a works liability that weighs on its value.

Reference: order of 20 February 2024, JO of 14 March 2024 (NOR: TREL2326715A).