Standard Assessment Procedure (SAP)
SAP is the Government's Standard Assessment Procedure for Energy Rating of Dwellings. SAP 2005has been adopted by government as part of the UK national methodology for calculation of the energy performance of buildings. It is used to demonstrate compliance with building regulations for dwellings - Part L (England and Wales), Section 6 (Scotland) and Part F (Northern Ireland) - and to provide energy ratings for dwellings.
From 6 April 2008 it is law to provide an Energy Performance Certificate for all new and newly built homes that are completed after that date.
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/m_K
B. The DER must be no greater than zero
C. The net CO2 emissions must be no greater than zero.