scholarly journals Is energy performance too taxing?

2017 ◽  
Vol 10 (2) ◽  
pp. 124-148 ◽  
Author(s):  
Peadar Davis ◽  
Michael J. McCord ◽  
William McCluskey ◽  
Erin Montgomery ◽  
Martin Haran ◽  
...  
Keyword(s):  
Energy Efficiency ◽  
Housing Stock ◽  
Explanatory Power ◽  
Property Tax ◽  
Energy Performance ◽  
Tax Incidence ◽  
Current Evidence ◽  
Tax Base ◽  
Value Analysis ◽  
Content Type

Purpose Buildings contribute significantly to CO2 production. They are also subject to considerable taxation based on value. Analysis shows that while similar attributes contribute to both value and CO2 production, there is only a loose relationship between the two. If we wish to use taxation to affect policy change (drive energy efficiency behaviour), we are unlikely to achieve this using only the current tax base (value), or by increasing the tax take off this current tax base (unlike extra taxation of cigarettes to discourage smoking, for example). Taxation of buildings on the basis of energy efficiency is hampered by the lack of current evidence of performance. This paper aims to model the now-obligatory (at sale or letting) energy performance certificate (EPC) data to derive an acceptable appraisal model (marked to market, being the EPC scores) and deploys this to the entire population of properties. This provides an alternative tax base with which to model the effects of a tax base switch to energy efficiency and to understand the tax incidence effects of such a policy. Design/methodology/approach The research uses a multiplicative hedonic approach to model energy efficiency utilising EPC holding properties in a UK jurisdiction [Northern Ireland (NI)] as the sample. This model is then used to estimate discrete energy assessments for each property in the wider population, using attributes held in the domestic rating (property tax) database for NI (700,000+ properties). This produces a robust estimate of the EPC for every property in its current condition and its cost-effective improved condition. This energy assessment based tax base is further used to estimate a new millage rate and property tax bill (green property tax) which is compared against the existing property tax based on value to allow tax incidence changes to be analysed. Findings The findings show that such a policy would significantly redistribute the tax burden and would have a variety of expected and some unexpected effects. The results indicate that while assessing the energy performance of houses can be a complex process involving many parameters, much of the explanatory power can be achieved via a relatively small number of input variables, often already held by property tax jurisdictions. This offers the opportunity for useful housing stock modelling – such as the savings possible from power switching. The research also identifies that whilst urban areas display the expected “heat island” effect in terms of energy consumption, urban properties are on average more efficient than suburban/rural properties. This facilitates spatial targeting of policy messages and initiatives. Research limitations/implications Analogous with other studies, data deficiencies introduce the risk of omitted variable bias. Modelling of the energy efficiency in the sample is limited to property attributes that are available for the wider population of properties. While this limits the modelling exercise, it is a perennial issue facing mass appraisal worldwide (where knowledge of the transacted sample attributes generally exceeds knowledge of the unsold properties). That said, the research demonstrates the benefits of sharing data and improving knowledge of the housing stock, as taxation databases would be stronger, augmented with EPC-derived property attributes for example. Originality/value The EPC lead in time for wide residential coverage is likely to be considerable. The paper contributes to emerging literature and policy debate surrounding the effect, performance measurement and implementation of energy efficiency certification, through a greater understanding of the sectorial and geographical dispersion of energy efficiency. It provides high level research to help guide policy and decision-making, identifying key locales where there is more of a physical problem and locations where there is more to gain in terms of targeting energy improvement and/or encouraging behavioural change. The paper also allows a glimpse of the implications of a change towards a taxation regime based on energy efficiency, which contributes to the debate surrounding the “greening” of property based taxes.

scholarly journals Improving energy efficiency in Vietnamese tube houses

2019 ◽  
Vol 8 (5) ◽  
pp. 366-390 ◽  
Author(s):  
Phan Anh Nguyen ◽  
Regina Bokel ◽  
Andy van den Dobbelsteen
Keyword(s):  
Energy Efficiency ◽  
Energy Consumption ◽  
Indoor Environment ◽  
Energy Use ◽  
Housing Stock ◽  
Building Design ◽  
Energy Performance ◽  
Building Envelope ◽  
Content Type ◽  
Actual Energy Consumption

Purpose Refurbishing houses is considered a key measure to improve the energy efficiency of the built environment. However, little is known about the implementation and outcome of housing renovation for energy upgrades in the Vietnamese practice. The purpose of this paper is to investigate the energy performance of the current housing stock in Vietnam and the potential to reduce energy use in households. Design/methodology/approach The paper is based on a survey with 153 respondents in three major climatic regions of Vietnam. The survey focusses on building characteristics, environmental performance, energy performance and refurbishment activities. Data collected from the survey were statistically analysed to give insight into the current performance of the housing stock and its energy saving potential. Findings This paper concludes that building design and construction, particularly the building envelope, have a significant influence on the occupants’ comfort. However, the energy consumption in houses is not statistically associated with building design and indoor environment. It is suggested that financial status and occupants’ behaviour currently have a strong influence on the household energy use. The survey also showed that refurbishment improves the housing performance, especially if improving the indoor environment was one of the drivers. Originality/value There are very few studies on energy use in households in Vietnam, especially with regards to actual energy consumption. This paper brings insights into the actual energy consumption and reveals the “performance gap” in Vietnamese housing stock.

Minimum energy efficiency – is the energy performance certificate a suitable foundation?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Samantha Organ
Keyword(s):  
Climate Change ◽  
Energy Efficiency ◽  
Housing Stock ◽  
Minimum Energy ◽  
Energy Performance ◽  
Rental Sector ◽  
Current Form ◽  
Content Type ◽  
Energy Efficiency Standard ◽  
The Uk

PurposeClimate change is one of the most significant challenges of our time. The existing housing stock is a crucial component in achieving international and national climate change targets through energy efficiency improvements. The private rental sector incorporates some of the worst performing housing. To address this, the UK has implemented the minimum energy efficiency standard, based on the energy performance certificate rating. However, the energy performance certificate has a number of criticisms in the UK and across the EU. This viewpoints paper discusses the primary criticisms of the EPC and whether these undermine the minimum energy efficiency standard.Design/methodology/approachThis viewpoint paper draws on the recent work across academic, government and professional literature to develop a critique of the energy performance certificate and its underlying methodology as a basis on which to form the minimum energy efficiency standard.FindingsThe paper concludes that based on the current form of the energy performance certificate in the UK, the minimum energy efficiency standard is likely to unfairly advantage some landlords and penalise others. This has implications for landlords, tenants and the wider housing stock.Originality/valueThis paper presents a discussion of the new minimum energy efficiency standard based on the limitations of the energy performance certificate. It has implications for policymakers, researchers and practitioners in the private rental sector.

A method for energy efficiency assessment during urban energy planning

2014 ◽  
Vol 3 (2) ◽  
pp. 132-152 ◽  
Author(s):  
Karin Regina de Casas Castro Marins
Keyword(s):  
Energy Efficiency ◽  
Urban Areas ◽  
Energy Use ◽  
Energy Performance ◽  
Urban Morphology ◽  
Pollutant Emissions ◽  
Energy Planning ◽  
Bottom Up ◽  
Content Type ◽  
Urban Energy

Purpose – Energy use in urban areas has turned a subject of local and worldwide interest over the last few years, especially emphasized by the correlated greenhouse gases emissions. The purpose of this paper is to analyse the overall energy efficiency potential and emissions resulting from integrated solutions in urban energy planning, in the scale of districts and neighbourhoods in Brazil. Design/methodology/approach – The approach is based on the description and the application of a method to analyse energy performance of urban areas and support their planning. It is a quantitative bottom-up method and involves urban morphology, urban mobility, buildings and energy supply systems. Procedures are applied to the case study of Agua Branca urban development area, located in Sao Paulo, Brazil. Findings – In the case of Agua Branca area, energy efficiency measures in buildings have shown to be very important mostly for the buildings economies themselves. For the area as a whole, strategies in promoting public transport are more effective in terms of energy efficiency and also to decrease pollutant emissions. Originality/value – Literature review has shown there is a lack of approaches and procedures able to support urban energy planning at a community scale. The bottom-up method presented in this paper integrates a plenty of disaggregated and multisectoral parameters at the same stage in urban planning and shows that is possible to identify the most promising actions by building overall performance indexes.

Energy foresight, scenarios and sustainable energy policy in Brazil

foresight ◽  
2016 ◽  
Vol 18 (5) ◽  
pp. 535-550 ◽  
Author(s):  
Nathaniel Horner ◽  
Antonio Geraldo de Paula Oliveira ◽  
Richard Silberglitt ◽  
Marcelo Khaled Poppe ◽  
Bárbara Bressan Rocha
Keyword(s):  
Energy Efficiency ◽  
Energy Policy ◽  
Energy Performance ◽  
Policy Implications ◽  
Content Type ◽  
Carbon Efficiency ◽  
Specific Policy ◽  
Ghg Reduction ◽  
Energy History ◽  
Carbon Performance

Purpose This paper aims to use quantitative metrics to chart the unique history leading to Brazil’s leadership in renewable energy and identifies a set of meta-scenarios that define possible future carbon performance. These meta-scenarios provide a context for discussing specific energy policy implications both at the national scale and from the perspective of Brazil’s urban centres. Design/methodology/approach The paper defines and uses three metrics – energy efficiency, decarbonisation and carbon efficiency – to plot both Brazil’s historic energy pathway and a set of future energy scenarios put forth by various national and international energy agencies. The authors then use a meta-scenario approach to group these alternate pathways, identifying specific policy levers associated with the realisation of each. Findings The authors identify plausible policy changes that will help move Brazil off a current trajectory of stagnated energy performance to a “greener” scenario in which carbon efficiency improves even as Brazil’s economic growth continues. Such policies include energy efficiency programmes and continued expansion of the country’s already extensive hydropower and biomass capacity. Adoption of policies that would put Brazil on a more aggressive path towards a global sustainability scenario currently seems impractical. Originality/value This paper brings a standardized set of metrics to bear on Brazil’s unique energy history, which in turn helps identify specific policy impacts for continued GHG reduction in Brazil’s future from national and urban perspectives.

Assessment of energy performance using bottom-up method

2019 ◽  
Vol 38 (1) ◽  
pp. 192-216
Author(s):  
Khadidja El-Bahdja Djebbar ◽  
Souria Salem ◽  
Abderrahmane Mokhtari
Keyword(s):  
Urban Areas ◽  
Housing Stock ◽  
Residential Buildings ◽  
Energy Performance ◽  
Bottom Up ◽  
Content Type ◽  
Consumption Index ◽  
Physical Information ◽  
Thermal Simulations ◽  
Existing Housing

Purpose The purpose of this paper is to analyze energy performance of the multi-storey buildings built in the city of Tlemcen between 1872 and 2016. Design/methodology/approach A diagnosis based on a bottom-up methodology, using statistical techniques and engineering, has been developed and applied. To do this, demand condition analysis was conducted using a data collection survey on a sample of 100 case studies. Physical characteristics of the buildings have been determined through the archetype by period. This serves to define the strengths and weaknesses of buildings as energy consumers. Findings The obtained results showed that dwellings built between 1872 and 1920 offer better energy performance with a consumption index close to 130kWh/m2/year and this compared to the five periods considered. For dwellings built between 1974 and 1989, energy consumption is higher with an index approaching 300kWh/m2/year, thus qualifying the buildings of this period as energy intensive. Originality/value A database is established to collect physical information on the existing housing stock and thus allow their classification vis-à-vis of the energy label. This study is part of a research project aimed at evaluating and determining optimal measures for energy rehabilitation of multi-family buildings in Tlemcen. Thermal rehabilitation solutions are proposed using thermal simulations, in the following studies, to improve thermal performance of existing buildings. This study constitutes the first step of a roadmap applicable to other cities constituting climatic zones in Algeria. This helps to enrich the Algerian thermal regulation in thermal rehabilitation of existing residential buildings and conception of new ones, in urban areas with a similar climate.

The energy efficiency and carbon footprint of temporary homes: a case study from Japan

2017 ◽  
Vol 8 (4) ◽  
pp. 326-343 ◽  
Author(s):  
Matti Kuittinen ◽  
Atsushi Takano
Keyword(s):  
Energy Efficiency ◽  
Life Cycle ◽  
Carbon Footprint ◽  
Energy Demand ◽  
Tohoku Earthquake ◽  
Energy Performance ◽  
Refugee Camps ◽  
Content Type ◽  
Proper Design

Purpose The purpose of this study is to investigate the energy efficiency and life cycle carbon footprint of temporary homes in Japan after the Great Eastern Tohoku Earthquake in 2011. Design/methodology/approach An energy simulation and life cycle assessment have been done for three alternative shelter models: prefabricated shelters, wooden log shelters and sea container shelters. Findings Shelter materials have a very high share of life cycle emissions because the use period of temporary homes is short. Wooden shelters perform best in the comparison. The clustering of shelters into longer buildings or on top of each other increases their energy efficiency considerably. Sea containers piled on top of each other have superb energy performance compared to other models, and they consume even less energy per household than the national average. However, there are several gaps of knowledge in the environmental assessment of temporary homes and field data from refugee camps should be collected as part of camp management. Originality/value The findings exemplify the impacts of the proper design of temporary homes for mitigating their energy demand and greenhouse gas emissions.

Improving the Equity Component of the Lagos State Land Use Charge (2018) for Enhanced Property Tax Yields

2019 ◽  
Vol 16 (2) ◽  
pp. 27
Author(s):  
Gabriel Kayode Babawale
Keyword(s):  
Land Use ◽  
Real Estate ◽  
Research Methodology ◽  
Property Tax ◽  
Tax Incidence ◽  
Public Officials ◽  
Tax Base ◽  
Policy Makers ◽  
Lagos State ◽  
The Government

Property tax has remained a subject of recurrent debate amongst policy makers, scholars, public officials, real estate valuers, and other stakeholders, virtually everywhere over the years. The contention centres on issues such as the tax base, tax incidence, efficiency, and particularly, equity or fairness, among others. Qualities like ease of collection, difficulty of avoidance, accountability, and transparency etc., that ordinarily mark out property tax as a good tax in principle, are often compromised by controversial policies and mal-administration, particularly the latter. The new Lagos State Land Use Charge2018 (LUC, 2018) came into force effective January, 2018. Ina similar version that its immediate predecessor, the Land Use Charge2001 (LUC, 2001), attracted spontaneous and widespread protests on promulgation, the criticisms and protests that greeted the passage LUC (2018)has been vehement and remained unabated until the government was forced, like it did with the erstwhile law, to succumb to substantial but arbitrary reductions in rates and allowances across board (at two different times to date) but without a formal amendment to the law; an exact replica of what transpired under the erstwhile law and which opened it to abuse and arbitrary implementation with its compliance and revenue yields implications. The last of these reductions which took place in August saw a whopping 50%, and 25% cut in assessed rates on commercial properties and industrial properties, respectively. This study employed the doctrinal research methodology whereby the valuation or assessment aspect of the LUC (2018) was diagnosed with a view to finding amicable resolutions to the equity problem that virtually crippled the effectiveness of LUC (2001) over its seventeen years of existence and is already threatening the survival of the new LUC (2018). Keywords: assessment criteria, equity and fairness, Land Use Charge (2018), property tax.

Assessing energy rating premiums in the performance of green office buildings in Australia

2014 ◽  
Vol 32 (4) ◽  
pp. 352-370 ◽  
Author(s):  
Graeme Newell ◽  
John MacFarlane ◽  
Roger Walker
Keyword(s):  
Energy Efficiency ◽  
Lower Energy ◽  
Energy Performance ◽  
Office Buildings ◽  
Added Value ◽  
Content Type ◽  
Commercial Property ◽  
Corporate Social ◽  
Property Performance ◽  
Rating Scheme

Purpose – Green office buildings have recently taken on increased significance in institutional property portfolios in Australia and globally. The key issue from an institutional investor perspective is the assessment of whether green office buildings add value. Using an extensive portfolio of green office buildings, the purpose of this paper is to empirically assess the level of energy rating premiums in the property performance of green office buildings in Australia. Design/methodology/approach – Using a portfolio of over 200 green office buildings in Australia benchmarked against a comparable portfolio of non-green office buildings, the level of energy rating premiums in the property performance of green office buildings in Australia is empirically evaluated. Hedonic regression analysis is used to account for differences between specific office buildings and to explicitly identify the “pure” green effect in identifying the level of energy rating premiums in several commercial property performance characteristics (e.g. office value, rent). Findings – The empirical results show the added-value premium of the 5-star National Australian Built Environment Rating Scheme (NABERS) energy rating scheme and the Green Star scheme in the property performance of green office buildings in Australia, including office values and rents. Energy rating premiums for green office buildings are evident at the top energy ratings and energy rating discounts at the lower energy ratings. The added-value “top-end” premium of the 5-star vs 4-star NABERS energy rating category is clearly identified for the various property performance parameters, including office values and rents. Practical implications – This paper empirically determines the presence of energy rating premiums at the top energy ratings in the performance of green office buildings, as well as energy rating discounts at the lower energy ratings. This clearly highlights the added value dimension of energy efficiency in green office buildings and the need for the major office property investors to prioritise the highest energy rating to facilitate additional property performance premiums. This will also see green office buildings become the norm as the market benchmark rather than non-green office buildings. Social implications – This paper highlights energy performance premiums for green office buildings. This fits into the context of sustainability in the property industry and the broader aspects of corporate social responsibility in the property industry. Originality/value – This paper is the first published property research analysis on the detailed determination of energy rating premiums across the energy rating spectrum for green office buildings in Australia. Given the increased focus on energy efficiency and green office buildings, this research enables empirically validated and practical property investment decisions by office property investors regarding the importance of energy efficiency and green office buildings, and the priority to achieve the highest energy rating to maximise property performance premiums in office values and rents.

Integration of Small Wind Energy Source for Optimization of Energy Efficiency in Residential Building

2014 ◽  
Vol 1041 ◽  
pp. 162-166
Author(s):  
Rastislav Ingeli ◽  
Eva Jankovichová ◽  
Minh Nguyen Tien ◽  
Miroslav Čekon
Keyword(s):  
Energy Source ◽  
Energy Efficiency ◽  
Renewable Energy ◽  
New Technologies ◽  
Housing Stock ◽  
Renewable Energy Sources ◽  
Residential Building ◽  
Energy Performance ◽  
Residential House ◽  
Key Indicators

According to current European strategy and effort, an integration of renewable energy sources (RES) applying of new technologies should have of crucial importance, especially with contribution to the energy efficiency optimizing in buildings. Concurrently, energy performance and energy consumption of the all housing stock is one of the key indicators that represent the adequate utility value of those efforts. The paper focuses on the proposal concept integration of renewable energy for residential house in relation to assessment of the building thermal and energy performance. The proposed concept applying of wind turbines is presented for residential building in terms of standardized target periods. Finally, payback period calculation demonstrates a certain potential of applying small wind turbine as a renewable energy source in residential building of recently given target periods of current technical regulation.

Energy efficiency assessment of grinding strategy

2015 ◽  
Vol 9 (1) ◽  
pp. 20-37 ◽  
Author(s):  
Konstantinos Salonitis
Keyword(s):  
Energy Efficiency ◽  
Energy Consumption ◽  
Machine Tool ◽  
Manufacturing Process ◽  
Energy Performance ◽  
Grinding Process ◽  
Content Type ◽  
Grinding Machine ◽  
Energy Audits ◽  
Process Strategy

Purpose – This paper aims to set the framework for measuring the energy performance of a manufacturing process. The availability and affordability of energy is becoming a critical parameter nowadays, affecting the whole lifecycle of the product, and hence the production phase as well. The energy efficiency of the grinding process, as a widely used manufacturing process in the industry, is assessed with regard to the selected process strategies. Design/methodology/approach – To assess the grinding machine tool energy performance, a measuring framework is designed, implemented and validated. The process strategy effect on the energy consumption is experimentally assessed through energy audits of the grinding machine tool. Such energy audits provide better insights into the way subsystems composing a machine tool affect the energy consumption. Findings – It is revealed that the proper selection of process strategy can significantly reduce the energy consumption. The amount of energy consumed for the actual process is less than the energy required for maintaining the processing environment (e.g. for the coolant pump delivering coolant fluid in the processing area). The key finding is that the measuring framework can be used for the understanding and analysis of the energy consumption of the various machine tool components. Additionally, for the grinding process itself, the energy audits indicate that reducing the processing duration can significantly reduce the overall energy. Originality/value – The main novel contribution of the present paper is the development of a measurement framework for assessing the energy consumption of subsystems running simultaneously when processing a workpiece. Grinding process energy demand is analysed in detail, allowing for the first time to consider energy consumption as a manufacturing decision criterion.

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