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Those subject to the Eco Energie Tertiaire scheme ("tertiary sector decree"): the1st OPERAT declaration deadline is fast approaching! A decree known as the " Absolute Values II Decree" has just been published. What are its main contributions?
As a reminder, we explained this system in a previous article.
List of categories set by the absolute values decree II
The 28 categories of tertiary activities covered by the scheme are specified:
Please note: the NAF codes indicated for the categories and sub-categories concerned should not be considered as a criterion for subjection. For example, industrial sites may be subject to the tertiary sector decree (e.g. offices, canteens, etc.).
Targets for the 1st decade (horizon 2030) for certain categories
New levels of final energy consumption set in absolute terms (Cabs)
The Absolute Values Order II sets absolute final energy consumption levels (Cabs) for the following activities:
- early childhood reception ;
- higher education.
In order to fine-tune the final energy consumption target and reflect the specific configuration of premises subject to the regulations, each of these activity categories is broken down into sub-categories.
Details for offices and education
The absolute values decree II adds final energy consumption levels to the "Offices - Public Services" sector for the following sub-categories: "High Intensity Room - Trading Room", "High Intensity Room - Call Center", "Public Reception Area", "Large Meeting Room, Auditorium - Amphitheater", "Document Center"; "Co-Working Space" (private activity).
Subcategories have been added to the Secondary Education category. The standard temporal density of the "Primary boarding school" subcategory of the "Pre-primary and primary education" category and the "Secondary boarding school" subcategory of the "Secondary education" category is modified by the absolute values II decree.
Main clarifications
Changing the unit of reference for final energy consumption (Créf)
This value is now expressed in "kWh/m²/year of energy consumption surface" instead of "kWh/m² of floor area".
Note: The energy consumption surface area corresponds to the surface area over which all energy consumption is taken into account.
This energy consumption surface includes parking areas (infrastructure or superstructure) which are not taken into account when identifying the liability.
The surface area for tax purposes remains the floor area.
New buildings
The Créf reference energy consumption of new buildings, based on the first full year of operation, can be corrected after the building's technical systems have been commissioned and adjusted.
Note: this correction cannot be made more than 3 years after the date of acceptance of the building.
Reference year energy consumption of storable fuels
Absolute values II specifies that it can be determined via :
- counting data ;
- estimated delivery volumes based on level readings;
- an estimate by smoothing delivery volumes over a period covering the most recent years of energy consumption, in which the reference year is included, up to a maximum of 4 years of consumption.
Targets may be adjusted if the cost of actions is clearly disproportionate to the expected benefits in terms of final energy consumption.
When the buildings, parts of buildings or groups of buildings subject to modulation are located on the same plot of land or on the same site as non-tertiary activities (e.g. industrial site), the person subject to modulation may also supplement the evidence he or she provides for modulation on the grounds of economic disproportionality with the results of the reduction in overall energy consumption achieved on the scale of the site or plot of land.
These results must be supported by tangible evidence.
Change of energy source
For a constant volume of activity, it must not lead to :
- increase in greenhouse gas emissions;
- an increase in the use of non-renewable energies.
This means that a taxpayer cannot switch from electric or renewable energy to fossil fuels (fuel oil, etc.).
Special measures
Energy consumption data for 2020 and 2021 cannot be considered representative (due to the health crisis).
Consequently, energy consumption declarations for the years 2020 and 2021 are not subject to an "Eco Energie Tertiaire" rating.
Note: these consumptions must nevertheless be declared on the OPERAT platform before September 30, 2022.
Conclusion
The Absolute Values II decree does not set absolute Cabs levels for all activities. Another decree, known as "Absolute Values III", is therefore expected. It will also set Cabs for French overseas departments and regions. Publication is scheduled for the2nd half of 2022.
If you haven't already done so, we invite you to find out whether you are eligible for the Eco Energie Tertiaire scheme.
Tip: to determine your liability and then your consumption, please refer to the detailed FAQ on the OPERAT platform.
Photo credit: 434026070 @sitthiphong