what are the ber implementation dates

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The requirement to provide a BER is being introduced on a phased basis as follows:
New dwellings: The regulations apply to new dwellings for which planning permission was applied for on or after 1st January 2007.

All new homes (even when not for sale) must have a BER certificate before they are occupied as detailed under S.I. 666 under

http://www.environ.ie/en/Legislation/DevelopmentandHousing/BuildingStandards/

BER assessments performed on new dwellings will also help determine compliance to Part L of the Building Regulations.

New Non-Domestic Buildings: The regulations apply to new non-domestic buildings for which planning permission was applied for on or after 1st July 2008. Transitional BER exemptions will apply to new non-domestic buildings for which planning permission is applied on or before 30th June 2008 provided the new non-domestic buildings involved are substantially completed by 30th June 2010.

Existing Buildings: (dwellings and other buildings) when offered for sale or letting on or after 1st January 2009.

Large Public Service Buildings: A public body shall, in relation to a large building occupied by it on or after 1 January 2009, secure and display a BER certificate in a prominent place clearly visible to the public.

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Ireland has discovered the need to increase awareness of our carbon footprint and energy waste and the cost of this will now prepare us to re-think the construction of buildings and using the materials and knowledge available to us create not just an Enviromentally Friendly House but one that is comfortable and meets the needs of a modern Irish Family, which are cheaper to maintain and have a higher resale value.

By 2020 all houses in Ireland must be carbon neutral structure but there's no reason not to achieve it today.