SAP 2005

Regulations have been made under sections 58B and 58C of Finance Act 2003 to permit relief from Stamp Duty Land Tax for zero-carbon new homes.

First the dwelling CO2 emissions are calculated as for building regulations compliance. The calculations are then continued as described in the document "SAP 2005 extension for SDLT". The conditions for SDLT relief are:

A. The heat loss parameter must be no greater than 0.8 W/m²K
B. The DER must be no greater than zero
C. The net CO2 emissions must be no greater than zero.

Commercial SAP 2005 calculators will be extended to include the zero-carbon additions and also to enable calculation of the electricity generated by micro wind turbines as described in the revised Appendix M to SAP 2005. In the meantime the spreadsheets on this web page can be used

Wind Turbines (spreadsheet)
SDLT Calculator (spreadsheet)
SAP2005 extension for SDLT (PDF)
SAP2005 Appendix M (PDF)
Community biomass CHP (PDF)

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