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THE BSRIA
BLUE BOOK 2009
This publication has been printed on Nine Lives Silk recycled paper which is
manufactured from 100% recycled fibre. Produced and designed by Ruth Radburn.
Small, but concise, this little book continues to provide you hard-to-find facts
about our industry. This fifth edition, supported by IHS, contains expanded
sections suggested by you the reader and updated content for the remaining
sections.
So what’s new this year? Well, we have provided you with additional KPIs for
benchmarking customer satisfaction for maintenance contractors which you can
find on pages 54-57. The special tips for tax relief for building work has been
added to the financial data.
Don’t forget, a handy Freepost form for your suggestions can be found at the
end of this book.
Andrew Eastwell
Chief Executive, BSRIA Ltd
What’s in the BSRIA Blue Book
2 Useful data
2 Benchmarks for good practice energy consumption
2 Calorific values
2 Carbon dioxide emissions
3 Conversion factors
4 Conversion factors (pressure)
5 Cost of M&E services
6 Estimated monthly mean daily diffuse radiation
6 Floor space allocation for occupants
7 Heating degree-days
8 Recommended comfort criteria
9 Rules of thumb for airtightness
9 Specific heat
9 Thermal conductivities
10 Thermal loads
11 Typical breakdown of energy consumption in offices
11 Flow rate conversion factors
11 Historic U values
Useful data
Benchmarks for good practice energy consumption Calorific values 15°C and 101·325 kPa
(kWh/m2 per annum treated floor area)
Gross (MJ/m3) Net (MJ/ms3)
Cellular Open plan Standard Prestige
Natural gas (North Sea) 38·62 34·82
natural natural air air
ventilation ventilation conditioned conditioned Kerosene 46·5 43·5
Gas Gas oil 45·65 42·8
Good 79 79 97 114 Propane 93·94 86·42
practice
Source: Technical Data on Fuel, Rose & Cooper
(Typical) 151 151 178 210
Electricity Carbon dioxide emissions
Good 33 54 128 234 Category Fuel Carbon dioxide emission
practice (kg/kWh delivery)
(Typical) 54 85 226 358
Primary energy, Electricity 0·55 (average)
CHP plant, waste
heat source Coal 0·30
Fuel oil 0·25
Gas 0·19
3
4
Useful data
In. H2O 2·4 x 10-3 2·49 249 0·249 1 25·4 3·61 x 10-2
mm. H2O 9·81 x 10-5 9·81 x 10-2 9·81 9·81 x 10-2 3·94 x 10-2 1 1·42 x 10-3
lb/in 3 6·89 x 10-2 68·9 6·89 x 10-3 6·89 27·7 7·03 x 102 1
Cost of M&E services by type of building and service
Source: SPON’S Mechanical and Electrical Services Price Book 2009, Edited by Davis Langdon, Mott Green Wall
Source: Energy efficiency in Buildings – Offices, EEO Booklet
5
6
Useful data
Estimated monthly mean daily diffuse radiation on inclined Floor space allocation for occupants
panels, for Kew
Source: European Solar Radiation Atlas, Palz, Greif, 3rd Edition Source: Rules of Thumb, BG 14/2003. BSRIA
Heating degree-days, 10 year average, September to May
Sep Oct Nov Dec Jan Feb Mar Apr May
Thames Valley 52 132 226 315 313 276 228 177 100
South East 71 158 248 332 334 302 252 201 124
Southern 62 134 217 302 307 277 246 199 114
South West 54 123 201 280 285 254 235 194 114
Severn Valley 43 120 200 294 293 257 219 178 97
Midlands 78 169 254 348 349 298 264 213 135
West Pennines 79 165 250 341 341 289 259 203 129
North West 95 182 271 354 358 308 288 227 147
Borders 99 179 262 343 346 292 281 238 179
North East 90 173 259 345 348 285 273 229 166
East Pennines 77 167 260 350 353 293 260 206 133
East Anglia 70 152 257 345 346 311 270 213 135
West Scotland 103 190 269 361 351 300 285 226 154
East Scotland 106 194 282 367 367 309 290 234 177
N E Scotland 115 202 284 375 361 312 303 253 198
Wales 68 140 216 296 310 271 254 211 143
N Ireland 96 174 254 333 337 288 273 221 153
N W Scotland 117 199 259 326 327 298 305 255 199
Source: Degree Days Direct
7
8
Useful data
Building/room type Winter dry resultant Summer dry resultant Suggested air supply Maintained illuminance
temperature (°C) temperature (°C) (l/s per person) (lux)
Offices
– executive 21-23 22-24 10 300-500
– general 21-23 22-24 10 300-500
– open-plan 21-23 22-24 10 300-500
Retailing
– shopping malls 12-19 21-25 10 50-300
– small shops 19-21 21-23 10 500
– supermarkets 19-21 21-23 10 750/1000
Banks, building
societies, post offices
– counters 19-21 21-23 10 500
– public areas 19-21 21-23 10 300
The Building Regulations require all commercial and industrial Metal Temperature/°K
buildings with a gross floor area greater than 500 m2 to be
tested for airtightness to a minimum standard of 10 m3(h.m2) at 173·2 273·2 373·2 573·2 973·2
50 Pascals.
Aluminium 241 236 240 233 92
Note that many passive and low energy comfort-control systems, Copper 420 403 395 381 354
such as Termodeck, require values of fabric airtightness
considerably better than required by the Building Regulations for Iron 99 83·5 72 56 34
them to perform optimally.
Nickel 113 94 83 67 71
Source: Building Regulations
Titanium 26 22 21 19 21
Specific heat
Source: ASHRAE Handbook of Fundamentals. 1997 Source: Tables of Physical and Chemical Constants, 14th Edition. Kay & Laby
9
10
Useful data
Thermal loads
Thermal load Type of building Load per unit floor Thermal load Type of building Load per unit floor
category or load area (or other category or load area (or other
indicated parameter) indicated parameter)
Heating load Offices 70 W/m2 Typical buildings Retail 140 W/m2
Industrial 80 W/m2 Banks 160 W/m2
Educational 100 W/m2 Restaurants 220 W/m2
Retail 110 W/m 2 Hotels 150 – 300 W/m2
Residential 60 W/m2 Computer suites 400 W/m2 (approx)
Total cooling General office 125 W/m2 Solar heat gains Windows with
load internal blinds
Interior zones 75 W/m2
(more than 7 m south facing, 250 W/m2 of glass
from windows) June-Sept
Perimeter zones east-west facing,
June-Sept 150 W/m2 of glass
65% glazing 180 W/m2
Other heat gains Metabolic 10 W/m2
60% glazing 120 W/m2
Lighting 12 W/m2
Office machinery 15 W/m2
Source: Rules of Thumb, BG 14/2003. BSRIA
Typical breakdown of energy consumption in offices Flow rate conversion factors
Roof 0·16 0·45 0·6 1·42 1·42 1·7 BSRIA Guide BG 7/2004 Business-Focused Maintenance is designed to
assist facilities managers maintain systems at their optimal
Floor 0·25 0·6 0·6 1·42 1·42 performance and to help them achieve energy targets.
Source: Building Regulations
11
Modern Built
Environment
The Network brings together all organisations that make up supply chains active in the built
environment industries, such as businesses (suppliers and clients), universities, research and
technology organisations, the finance community and government
departments and agencies.
The costs in this chart are illustrative, providing a comparison of whole-life costs of various air-conditioning systems incurred over a
30 year period in today’s prices with no discounted rate or inflation applied. The costs are modelled on a 7000 m2 GIA (gross internal
area) office building operating 10 hours a day, five days a week, at average occupancy. The data excludes emergency call-out maintenance.
1400
1000
£/m2 GIA over 30 years
800
600
400
200
0
Constant Displacement Dual VAV Chilled Fan Reverse Variable
volume ventilation duct beam coil heat pump refrigerant
volume
These figures were calculated using the default assumptions in the Servicycle’ Building Services Whole-life Cost and Sustainability estimating program available from
From BCIS Review
International of Maintenance
Facilities Costs
and Property 2007
Information Ltd, www.int-fpi.com.
15
School of Construction
Management & Engineering
New legislation
Energy New regulations requiring Energy IET Requirements This edition adopts all IEC and CENELEC
Performance Performance Certificates (EPCs) to be for Electrical Harmonised Documents published to
Certificates obtained for certain buildings that are Installations. 17th date. Among changes, the circumstances
sold or let. Other regulations will take EditionWiring where Residual Current Devices (RCDs)
(Effective 6 April 2008) effect later in the year. The intention of Regulations are required have been expanded. The
the new regulations is to increase the regulations concerned with locations
energy performance of buildings by (Effective July 2008) containing a bath or shower have been
encouraging purchasers and tenants to substantially revised. Regulations relating
select more energy-efficient premises. In to wind turbines, solar power, CHP, and
turn, it is hoped that this will encourage hydropower have been introduced. A new
developers to construct buildings with section has been introduced on luminaires
better energy performance. and lighting.
17
18
Legislation
Impendinglegislation
Impending legislation
Carbon Reduction Announced in 2007’s Energy White Building Will include a design performance
Commitment Paper, this new mandatory emissions Regulations Part G standard of 125 litres water consumption
trading scheme has an immediate impact per person per day for new homes.
(Effective 2010) on businesses because charges for the (Effective 2009)
scheme will be based on their energy
consumption in 2008. From the
beginning of 2010 all businesses
consuming more than 6000 MWh of
half-hourly metered electricity will be
included in the CRC scheme, resulting in
a requirement to purchase carbon
allowances for the amount used
through the 2008 qualifying year.
Businesses will also be rated against all
other companies within the CRC.They
will receive bonuses, or will be penalised,
in accordance with how they feature on
a leader board.
www.defra.gov.uk/carbonreduction
Impending
D legislation
3/2008, Building Services Legislation
BSRIA has introduced an electronic subscription service to keep you up to date with the latest
legislation affecting building services. Each annual subscription will include at least two updates
to ensure you are working to the most recent Acts and Regulations.
List of Acts
!
List of Regulations
pdated
Statutory Instruments U
Scottish Statutory Instruments
Statutory Rules (for Northern Ireland)
EC Directives
Subject index
19
20
Organisations Organisations
21
22
Organisations Organisations
British Approvals for Fire British Approvals Service British Compressed Air British Flue and Chimney
Equipment for Electrical Equipment In Society Manufacturers’ Association
Thames House Flammable Atmospheres 33-34 Devonshire Street 2 Waltham Court
31 Thames Street (BASEEFA) London Milley Lane
Kingston-upon-Thames Rockhead Business Park W1G 6YP Hare Hatch
Surrey Staden Lane 0207 935 2464 Reading
KT1 1PH Buxton www.britishcompressedair Berkshire
0208 541 1950 Derbyshire society.co.uk RG10 9TH
www.bafe.org.uk SK17 9RZ 0118 940 3416
01298 766600 British Compressed Gases www.feta.co.uk/bfcma
British Approvals Service www.baseefa.com Association
for Electric Cables 1 Gleneagles House British Institute of Facilities
(BASEC) British Automatic Sprinkler Vernongate Management
23 Presley Way Association Ltd Derby Number One Building
Crownhill Richmond House DE1 1UP The Causeway
Milton Keynes Broad Street 01322 225120 Bishop’s Stortford
Buckinghamshire Ely www.bcga.co.uk Hertfordshire
MK8 0ES CB7 4AH CM23 2EN
01908 267300 01353 659187 British Council for Offices 0845 0581356
www.basec.org.uk www.basa.org.uk 78-79 Leadenhall Street www.bifm.org.uk
London
EC3A 3DH
0207 283 0125
www.bco.org.uk
Organisations Organisations
British Pump British Standards Institution Building Maintenance The CarbonTrust
Manufacturers Association 389 Chiswick High Road Information Ltd 8th Floor
National Metalforming Centre London 12 Great George Street 3 Clements Inn
47A Birmingham Road W4 4AL London London
West Bromwich 0208 996 9000 SW1P 3AE WC2A 2AZ
B70 6PY www.bsi-global.com 0207 695 1500 0800 085 2005
0121 601 6350 www.carbontrust.co.uk
www.bpma.org.uk British Valve and Actuator Building Research
Association Establishment Certifire
British Refrigeration 9 Manor Park Garston Holmesfield Road
Association Banbury Watford Warrington
2 Waltham Court Oxfordshire Hertfordshire Cheshire
Milley Lane, Hare Hatch OX16 3TB WD25 9XX WA1 2DS
Reading, Berkshire 01295 221270 01923 664000 01925 646669
RG10 9TH www.bvama.org.uk www.bre.co.uk www.warringtonfire.net
0118 940 3416
www.feta.co.uk/bra Building Controls Industry C Chartered Institute of
Association Cambridge Refrigeration Building
British Security Industry 2 Waltham Court Technology Englemere, Kings Ride
Association Ltd Milley Lane 140 Newmarket Road Ascot, Berkshire
Kirkham House Hare Hatch Cambridge SL5 7TB
John Comyn Drive Reading CB5 8HE 01344 630700
Worcester Berkshire 01223 365101 www.ciob.org.uk
WR3 7NS RG10 9TH www.crtech.co.uk
0845 389 3889 0118 940 3416
www.bsia.co.uk www.feta.co.uk/bcia
23
24
Organisations Organisations
Chartered Institute of Chilled Beam and Ceilings Commissioning Specialists’ Construction Industry
Plumbing and Heating Association Association Research & Information
Engineering 2 Waltham Court, Milley Lane The Old House Association
64 Station Lane Hare Hatch, Reading 2nd Floor Office Suite Classic House
Hornchurch Berkshire, RG10 9TH 24 London Road, Horsham, 174-180 Old Street
Essex 0118 940 3416 West Sussex, RH12 1AY London, EC1V 9BP
RM12 6NB www.feta.co.uk/cca 01403 754133 0207 549 3300
01708 472791 www.csa.org.uk www.ciria.org.uk
www.iphe.org.uk Combined Heat and Power
Association Confederation of Construction Industry
Chartered Institution of Grosvenor Gardens House Construction Clients Training Board
Building Services Engineers 35/37 Grosvenor Gardens 30 Park Gate, Milton Park Bircham Newton, Kings Lynn
Delta House London Abingdon, Oxfordshire Norfolk, PE31 6RH
222 Balham High Road SW1W 0BS OX14 4SH 01485 577577
Balham 0207 828 4077 01235 838003 www.citb.co.uk
London www.chpa.co.uk www.clientsuccess.org.uk
SW12 9BS Copper Development
0208 675 5211 Combustion Engineering Construction Confederation Association
www.cibse.org Association 55 Tufton Street 5 Grovelands Business Centre
1a Clarke Street Westminster, London Boundary Way
Ely Bridge, Cardiff SW1P 3QL Hemel Hempstead
CF5 5AL 0207 227 4500 Hertfordshire, HP2 7TE
029 2040 0670 www.constructionconfederation. 01442 275700
www.cea.org.uk co.uk www.cda.org.uk
Organisations Organisations
25
26
Organisations Organisations
F Fire Industry Association Foundation for Water Health Protection Agency
Fan Manufacturers’ Thames House Research Centre for Radiation, Chemical
Association 29 Thames Street Allen House, The Listons and Environmental Hazards
2 Waltham Court, Kingston-upon-Thames Liston Road, Marlow Radiation Protection Division
Milley Lane Surrey, KT1 1PH Buckinghamshire Chilton
Hare Hatch 0208 549 5855 SL7 1FD Didcot
Reading www.fia.uk.com 01628 891589 Oxfordshire
Berkshire www.fwr.org OX11 0RQ
RG10 9TH Fire Protection Association 01235 831600
0118 940 3416 London Road G www.hpa.org.uk/radiation
www.feta.co.uk/fma Moreton in Marsh Glass and Glazing Federation
Gloucestershire 44-48 Borough High Street Heat Pump Manufacturers’
Federation of Environmental GL56 0RH London Association
Trade Associations 01608 812500 SE1 1XB 2 Waltham Court
2 Waltham Court www.thefpa.co.uk 0870 042 4255 Milley Lane
Milley Lane www.ggf.org.uk Hare Hatch
Hare Hatch Fire Sprinkler Association Reading
Reading Mill House, Mill Lane H Berkshire
Berkshire Padworth Health and Safety Executive RG10 9TH
RG10 9TH Nr Reading Caerphilly Business Park 0118 940 3416
0118 940 3416 Berkshire Caerphilly www.heatpumps.org.uk
www.feta.co.uk RG7 4JX CF83 3GG
0118 9712322 0845 300 3142
www.firesprinklers.info www.hse.gov.uk
Organisations Organisations
Heating and Hot Water Hevac Association Institute of Asset Institute of Healthcare
Information Council 2 Waltham Court Management Engineering and Estate
36 Holly Walk Milley Lane 221 St John Street Management
Leamington Spa Hare Hatch, Reading Clerkenwell 2 Abingdon House
CV32 4LY Berkshire, RG10 9TH London Cumberland Business Centre
0845 600 2200 0118 940 3416 EC1V 4LY Northumberland Road
www.centralheating.co.uk www.feta.co.uk/hevac 0845 456 0565 Portsmouth
www.iam-uk.org Hampshire
Heating and Ventilating I PO5 1DS
Contractors’ Association Industry Committee for Institute of Domestic 023 9282 3186
ESCA House, 34 Palace Court Emergency Lighting Ltd Heating and Environmental www.iheem.org.uk
London Ground Floor Engineers
W2 4JG Westminster Tower Unit 35A Institute of Maintenance
0207 313 4900 3 Albert Embankment New Forest Enterprise Centre and Building Management
www.hvca.org.uk London, SE1 7SL Chapel Lane Keets House
0207 793 3000 Totton 30 East Street
Hetas Ltd (Heating Testing www.icel.co.uk Southampton Farnham
and Approval Scheme) Hampshire Surrey
Orchard Business Centre Institute of Acoustics SO40 9LA GU9 7SW
Stoke Orchard 77A St Peter’s Street 023 8066 8900 01252 710994
Cheltenham St Albans www.idhee.org.uk www.imbm.org.uk
Gloucestershire Hertfordshire
GL52 7RZ AL1 3BN
01242 681270 01727 848195
www.hetas.co.uk www.ioa.org.uk
27
28
Organisations Organisations
29
30
Organisations Organisations
Note: Add 01344 465 at the beginning of each telephone number. E-mail each contact: forename.surname@bsria.co.uk
31
32
Note: Add 01344 465 at the beginning of each telephone number. E-mail each contact: forename.surname@bsria.co.uk
Expertise BSRIA contact Tel no Expertise BSRIA contact Tel no
33
34
District heating Arnold Teekaram 538 Energy in buildings Richard Hillyard 584
and cooling Allan Wilson 588
Domestic hot Reginald Brown 539 Energy and David Bleicher 589
water Arnold Teekaram 538 sustainability Tracey Tillbry 512
Mark Lightfoot 537 network
Ducts and Mark Roper 679 Energy surveys Richard Hillyard 584
ductwork and policy strategy Allan Wilson 588
Note: Add 01344 465 at the beginning of each telephone number. E-mail each contact: forename.surname@bsria.co.uk
Expertise BSRIA contact Tel no Expertise BSRIA contact Tel no
Fan coils Phil Stonard 677 ICT use Tony Matthews 508
Calum Maclean 684 in construction Gerry Samuelsson-Brown 576
Mark Roper 679 Anne King 566
Tom Garrigan 684
Indoor air quality Colin Judd 659
Fans Phil Stonard 677 William Booth 657
Calum Maclean 684 Nigel Potter 541
Mark Roper 679 Blanca Beato-Arribas 676
Tom Garrigan 684
I3CON Ian Wallis 523
Fibre optics Mark Roper 679 (Industralised,
Richard Forster 519 integrated, and
intelligent
Flexible hoses Reginald Brown 539 construction)
Flues, fittings Dave Butler 682 Information centre Elizabeth Delaney 571
and chimneys Helena Boutal 571
Infonet Chantelle Ferris 519
Fume William Booth 657
cupboards Tom Jones 613 Instrument Martin Trotter 514
calibration Mark Hall 554
Health and safety David Churcher 505 (01344 459314)
Heat pumps Reginald Brown 539 Instrument hire Alan Gilbert 563
Hospitals William Booth 657 (01344 459314) Dave Stephens 550
Blanca Beato-Arribas 676 David Newell 551
Note: Add 01344 465 at the beginning of each telephone number. E-mail each contact: forename.surname@bsria.co.uk
35
36
37
38
Power quality Colin Pearson 608 Radiant heating Reginald Brown 539
Graham Dudman 609
Radiators and Phil Stonard 677
Procurement and David Churcher 505 heat emitters Alf Russell 621
supply chain
Renewable Reginald Brown 539
management
energy James Parker 536
Project Glenn Hawkins 648 Colin Pearson 608
management Ian Wallis 523 Kevin Pennycook 509
Irena Saniuk 506 David Bleicher 589
Risk Reginald Brown 539
Pseudomonas Reginald Brown 539
assessment Nigel Anderson 578
Publication Ruth Radburn 515 Roof Tim Radburn 513
production Roderic Bunn 516 inspections
Note: Add 01344 465 at the beginning of each telephone number. E-mail each contact: forename.surname@bsria.co.uk
Expertise BSRIA contact Tel no Expertise BSRIA contact Tel no
39
40
BSRIA membership
Building owners
Clients Clients
Allen & Overy LLP City of Newcastle Upon Tyne Imperial College National Services Scotland
Alliance & Leicester Council John Lewis Nationwide Building Society
American Express Europe City University London JP Morgan Chase NHS Business Services
Ascham Homes Corporate Property, Kingston College Authority
Asda Wal-Mart Prudential KPMG LLP Nomura International
AstraZeneca Credit Suisse Lancashire County Property Pricewaterhouse Coopers
B&Q Credit Suisse – NY Group Prudential Property
Bank of England Darlington Memorial Hospital Land Securities Trillium Investment Managers
Barbican Centre Department of Health Legal & General Assurance Royal Holloway University
Barclays Bank East Sussex Hospitals NHS Level 3 Communications LLC of London
Barnsley Hospital NHS Trust Lloyds TSB Royal Household Property
Foundation Trust Emaar Properties PJSC Lloyds TSB Bank Section
BBSRC Envirotec London Borough of Royal Mail Property Holdings
BNFL Essex County Council Hammersmith & Fulham Royal Surrey County Hospital
BNP Paribas European Bank for London Borough of Newham NHS Trust
Boots Co Reconstruction London Fire Brigade Sainsbury’s Supermarkets
BP International Fujitsu Services London Stock Exchange Science & Technology Facilities
British Telecommunications Glasgow Caledonian University Marks & Spencer Council
Broadgate Estates GSL UK Metropolitan Police Office Shell Real Estate Services
Canary Wharf Management Hampshire County Council Mouchel Business Services Sheraton Hotels UK
Chevron HBOS Museums Association Shetland Islands Council
Citigroup HSBC Bank National Air Traffic Services Smith & Nephew Medical
City of London Corporation Hutchison 3G UK National Gallery South Lanarkshire Council
Clients Consulting engineers
43
44
BSRIA membership
45
46
BSRIA membership
Contractors Contractors
Oxford Refrigeration & Air Sir Robert McAlpine Advanced Air (UK) Engineering Appliances
Conditioning Skanska Rashleigh Weatherfoil Airedale International ENWA Water Treatment
Pennine Water Treatment Skilz (UK) Airflow Developments ET Environmental
Services Specialist Independent Building Altecnic Fernox – Alpha-Fry
PG Bevan Builders Services Andrews Water Heaters Technologies
PH Water Technologies Specific Environments Autron Products FG Eurofred
Phoenix Electrical SPIE Matthew Hall Belimo Automation (UK) Flakt Woods
Pillinger Controls S R Industrial Biddle Air Systems Fluke (UK)
Planned Maintenance SRL Building Services Brooke Air Diffusion Frenger Systems
Engineering Sutton Services International Caice Acoustic Air Movement Frese
Premier Plant Engineering Swift Environmental (UK) Ciat (UK) George Fischer Sales
Primary Water Treatments Swiftclean UK Colt International Gilberts (Blackpool)
Pure Commissioning Synergia Comyn Ching & Co (Solray) Greenwood Air Management
Q Commissioning Management Taylor Woodrow Construction Specialties Inc Gripple
Quotehedge Construction Crane Fluid Systems Halton Products
R&S Building Services Thermal Transfer Daikin Airconditioning UK HeatProfile
Engineers Utilicom Delrac ACS Herz Valves UK
Reliance Facilities Management W Wright Electrical Denco Hilti (GB)
Rolfe Contracting Waring Contractors Dunbrik (Yorks) Honeywell ECC
Royce Group Waterman Environmental Dunham Bush Horne Engineering
Safe Water Systems Services Durapipe UK HRM Boilers
Saudi International Test & Wates Construction Eastwood Air Conditioning Hudevad Britain
Balance Co Wilden Services Eaton-Williams Hydraelectric Appliance
Serco Defence Science & Willmott Dixon Construction Ecolec Controls
Technology Elta Group Hydraquip
SES Encompas Hydro Aluminium Alunova
47
48
BSRIA membership
Commtech Commissioning H&V Commissioning Services Taylor & Stapleton Engineering Defence Estates
Services S.A. Heron Water Services TG Lynes Department for Children,
Commtech Group Impact Partnership The Nottingham Trent Schools and Family
CR Burgess Commissioning Ion Water & Environmental University Ministry of Defence
Cranfield University Management The University of Swets Information Services
Dalkia Kings College London Gloucestershire BV-UKP
Dects Knights Commissioning Services The University of Manchester
Defence Estates (USF) Loughborough University The University of Reading
Dublin Institute of Technology MACE Group Towerite Honorary Members
ECA Modern Building Services TRADA Technology
EDE Energy Moore Environmental Turner & Townsend Mr Colin Swain
End Systems Mott Green Wall University College London Mr Donald Leeper OBE
ENDAT Standard Indexes Nationwide Maintenance University of Brighton Mr Graeme Baker OBE
Englefield Capital LLP NHBC Technical University of Dundee Mr Neville Billington OBE
English Heritage Oakleaf Technical Services University of Glamorgan Mr Noel Gibbard
Enterprise Ireland Phoenix Commissioning University of Liverpool
Eurocom Technical Services Services University of Northumbria
Eurofins Environmental Royal Albert Hall University of Oxford
Services Sheffield Hallam University University of Ulster at
FETA Smartcool Systems (UK) Jordanstown
Flomerics Smoothflow Commissioning University of Zagreb
Goodman Development South Bank University Zutec UK Ltd
Management UK Southwark Council
Group Management Electrical Space Air Conditioning
Surveys Syngenta AG
49
Airtightness Testing
Airtightness Testing
WHY ¾ Legally mandatory under Part L1A (Dwellings) and Part L2A (Buildings other than Dwellings) of
2006 Building Regulations
40% - 60% of energy losses in buildings are due to unintentional air leakage
HOW ¾ Suggested airtightness specification clauses:
The building airtightness pressure test shall be carried out in accordance with the requirements detailed in
the ATTMA Technical Standard 1, ‘Measuring Air Permeability of Building Envelopes’
The building airtightness test shall be carried out by a member company of ATTMA (The Air Tightness Testing
and Measurement Association). The company shall also be UKAS Certified.
The building has been designed to achieve an air permeability of XX m3/(h.m2) at an applied pressure
difference of 50 Pa. (XX = 10 or lower)
The instrumentation used to carry out the building airtightness test shall be UKAS certified and have a valid
calibration certificate.
WHEN ¾ The specified value for airtightness should be determined when the SBEM or SAP calculations are
completed.
The airtightness test should be procured prior to practical completion.
WHO ¾ BSRIA Airtightness
T: 08701 420091
For commercial or industrial airtightness testing
T: 08701 420092
Airtightness Testing
Airtightness Testing
Old Bracknell Lane West, Bracknell, Berkshire, RG12 7AH, UK Airtightness
52
The eighth suite of KPIs for M&E contractors was launched in high quality. Design undertaken by M&E contractors is the most
June 2008, based on surveys undertaken by BSRIA earlier this interesting trend showing the greatest improvement, from just 38%
year. Data relates to a survey sent to clients to assess their in 2001 to 60% in the latest collection.
satisfaction with the M&E contractor involved in their latest
completed project in 2007 (or the first two months of 2008) and The headline KPIs for M&E contractors form just one part of the
a survey to M&E contracting firms to assess their business data that is available to assist M&E contractors in their continuous
performance in 2007. As the graph and table show, performance improvement programmes and clients in their procurement
has increased in most areas over the last eight years. decisions/target setting. There are also a number of secondary
performance indicators that underpin the headline measures,
The graph shows five of the client satisfaction measures, looking at specific areas such as quality of commissioning, and
highlighting both the change over time and a comparison quality of production drawings.*
between the five measures. In the world of KPIs a score of 8 is
considered a good project outcome. The data in the graph shows It should be noted that the KPIs for M&E contractors form one
the percentage of projects where the client scored 8, 9 or 10 out element of the full suite of industry KPIs launched each June.**
of 10. Overall client satisfaction with service reached 68%
satisfaction, the same score as shown for the extent of defects on The Environmental KPIs are shown on page 57*. In the latest
handover. In comparison, the best KPI each year has always been collection the results during the construction phase were better
the quality of workmanship of the installed M&E system. In 2008 overall than for during product performance. Energy (kgCO2/
the score reached 72% satisfaction. In contrast, quality of O&M £100k project value) and water use (M3/£100k project value)
manuals remains the weakest link, at 48%. In other words, the improved significantly, as did waste removal from site and vehicle
client only has a 50/50 chance that the O&M manual will be of a movements. Even so, there is still a long way to go.
*These are all available in the KPI handbook which is available from the BSRIA bookshop: all key data is also on BSRIA’s KPI page - www.bsria.co.uk/goto/kpi.
Produced by Gerry Samuelsson-Brown further information can also be obtained by contacting Gerry on kpi@bsria.co.uk.
**These also cover the main suite: the economic KPIs, Respect for People, Environmental KPIs, Construction Consultants and Construction Products.
Interested to know more? Contact www.kpizone.com or kpi@bsria.co.uk for the M&E KPIs
Services 2001
2002
68% 2003
2004
2005
Design 2006
2007
60%
2008
Installation
72%
O&Ms
48%
Defects
68%
0% 10% 20% 30% 40% 50% 60% 70% 80%
% of projects scoring 8 or more out of 10
53
54
Construction process
Impact on the environment % scoring 8/10 or better 51 56 44 45 44 48
Impact on biodiversity % scoring 8/10 or better 35 39 45 48 46 49
Energy use Median energy use kgCO2/£100k project value 288 322 293 293 273 192
Mains water use Median water use m3/£100k project value 7·5 9·7 8·2 8·9 8·2 7·1
Waste Median waste removed from site m3/£100k
project value 43·5 47·1 41·6 37·0 39·1 36·9
Commercial vehicle movements Median movement onto site number/£100k
project value 44·0 34·5 29·4 30·4 29·4 26·5
1 2
No data for this KPI before 2004. Limited data, use with caution.
55
56
Overall 2004
satisfaction 2005 Innovation 24%
Energy 2006
efficiency
2007
Control 2008
environmental Communication 28%
impact
Record
keeping
Site
management 38%
Staff skill
Manage
health
and safety Relationship 40%
Additional
works
Invoicing Managing
budgets 44%
Reactive
response
Legislative
compliance 57%
Quality of
PPM
0% 10% 20% 30% 40% 50% 60% 70% 0% 10% 20% 30% 40% 50% 60%
57
58
In the first year that mechanical and electrical maintenance KPIs Analysis of the results put an emphasis on communication,
were collected, staff skills had the highest percentage (60%) of relationship and showing innovation.The 2008 KPIs reflect
scores of eight or more. As the graph shows, although the the changes required and the second graph shows the results
scoring improved slightly in 2007, the customer perception of of the new KPIs.
staff skills has dropped to less than 40%.
Legislative compliance scored well, with 57% scoring eight
Most surprisingly though is energy efficiency, which BSRIA has or higher. Innovation and being proactive had a disappointing
seen steadily decline over the last four years, dropping to below result, with only 24% achieving a good score of eight or more.
20%. This could well be attributed to a rise in clients’
expectations.
In 2007, the KPI survey was expanded to find out which of the
KPIs affected overall satisfaction, as well as which KPIs were most
important to the respondents. The key findings show there are New for 2009
two fundamental deliverables that the customers require:
response to breakdowns and quality of planned maintenance. In 2009 BSRIA will be publishing the findings of a dedicated
energy management survey.This survey is designed to measure
Three other KPIs, highly rated in the research, were measurable companies’ commitment, implementation and performance in
deliverables; legislative compliance, managing budgets and energy management, and will provide a more thorough view of
contract management. the activity within the industry.
Mechanical and electrical maintenance KPIs wallchart.The full size version is available as a PDF from www.bsria.co.uk
9 9 9 9
8 8 8 8
7 7 7 7
Performance score
Performance score
Performance score
Performance score
6 6 6 6
5 5 5 5
4 4 4 4
3 3 3 3
2 2 2 2
1 1 1 1
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Benchmark score Benchmark score Benchmark score
Benchmark score
60
2. Plot the measured 9
9 Overall
40 Communication performance for the M&E
Satisfaction 8
8
20 service provider under
2008
7
consideration on the vertical
Performance score
7
0
Performance score
6
6 axis
5
5 Manage Relationship 3. Read across to the 4
4 Health & Safety performance line 3
3
4. Read down to the horizontal 2
2
Managing Budget axis. This is the service
Innovation 1
1
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Legislative
providers benchmark score 0% 10% 20% 30% 40% 50%
Benchmark score
60% 70% 80% 90% 100%
Benchmark score
Compliance out of 100%
9 9 9 9
8 8 8 8
7 7 7 7
Performance score
Performance score
Performance score
Performance score
6 6 6 6
5 5 5 5
4 4 4 4
3 3 3 3
2 2 2 2
1 1 1 1
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Benchmark score Benchmark score Benchmark score Benchmark score
BSRIA Limited
Old Bracknell Lane West, Bracknell, Berkshire RG12 7AH UK
T: +44 (0)1344 426511 F: +44 (0)1344 465626
E: bsria@bsria.co.uk W: www.bsria.co.uk
`
59
60
Full information on the following courses (including any promotional prices) are
available from the BSRIA website or can be obtained by T: (0) 1344 465532/527
E: events@bsria.co.uk.
61
62
18 000
2006 2007 2008 2009 2010
16 000
14 000
12 000
10 000
8000
6000
4000
2000
0
Public housing Private housing Infrastructure Public non-housing Industrial Commercial
Renewables 5 14 11 0 305
Heat 16 2 35 0 53
The UK uses 217 TJ of renewable energy each year, the majority in power stations.
However 18 TJ is used directly by consumers.
67
Innovation Without Risk
Meeting the demands for systems,
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a high standard of comfort and Connection
air quality, is a challenge.
A challenge uniquely met by
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partnership. Underfloor Cooling
Heating
It’s not black art, it’s not mumbo
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your way.
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Maincor Ltd
Leicester Road
Lutterworth Phone 01455 555930
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LE17 4NJ Email enquiries@maincor.co.uk
Pipe systems. Design services. Technical support. First class supply chain.....just add water!
70
New publications
The whole-life costing guide has been specifically written for clients,
contractors, consultants and product manufacturers to understand
the long-term economic implications of their proposals and
decisions. The guide will be invaluable to those without financial
expertise or a track record in life-cycle analysis.
The guide presents a simple process in five sequential steps for the
practical calculation of whole-life costs for the construction and A BSRIA
Presen
tation
operation of buildings.
www.bs
ria.co.uk
Whole-
Life Co
sting An
alysis
Two BSRIA training courses on whole-life costing are also available, plus
a BSRIA webinar (see page 60 for further information).
By Dav
id Chu
PR 1/20 rcher
08
New publications 2007-2008
71
72
BSRIA publications
Building Services Calculations set – Ref CALCS Illustrated Guide Set – Ref ILL
Model Demonstration Design Project, BG 1/2006. The Illustrated Guide to Electrical Building Services BG 5/2005.
Guide to HVAC Building Services Calculations, 2nd edition, The Illustrated Guide to Mechanical Building Servicess, BG 15/2002.
BG 30/2007.
Interface Engineering Publication Set – Ref IEP Set
Commissioning Guide Set – Ref COMPAK1 Screeds with Underfloor Heating, IEP 1.
Commissioning Air Systems, AG 3/89.3 (1998). Services Co-ordination with Structural Beams, IEP 2.
Commissioning HVAC Systems, TM 1/88.1. Services Integration with Concrete Buildings, IEP 3.
Commissioning Management, AG 5/2002. Supporting Services from Structure, IEP 4.
Commissioning of Pipework, AG 20/95. Services in Structural Framed Timber Buildings, IEP 5.
Commissioning of VAV Systems, AG 1/91. Services in Timber-Framed Construction, IEP 6.
Commissioning Water Systems, AG 2/89.3 (1998).
Pre-commission Cleaning of Pipework Systems, AG 1/2001.1 (2004). Legionellosis Water Treatment Set – Ref LWT
Guide to Legionellosis – Operation & Maintenance, AG 19/2000.
Design Checks Sets – Ref DESIGNC3 Guide to Legionellosis – Risk Assessment, AG 20/2000.
Design Checks for Electrical Services, BG 3/2006. Legionellosis Control Log Book, AG 21/2000.
Design Checks for HVAC, BG 4/2007.
Design Checks for Public Health, BG 2/2006.
A Design Framework for Building Services – Design Activities and Handover, O&M Manuals and Project Feedback – A Toolkit for
Drawing Definitions, BG 6/2006. Designers and Contractors, BG 1/2007.
BSRIA Blue Book, Current year. Illustrated Guide to Electrical Building Services, 2nd edition,
BG 5/2005.
Building Services Legislation, 8th Edition, D 3/2008.
Illustrated Guide to Mechanical Building Services, AG 15/2002.
Business-Focused Maintenance Toolkit, BG 7/2004.
Illustrated Guide to Renewable Technologies, BG 1/2008.
Commissioning Air Systems – Application Procedures for Building,
AG 3/89.3 (1998). Legionellosis Control Log Book, AG 21/2000.
Commissioning Water Systems – Application Principles, Library of System Control Strategies, AG 7/98.
AG 2/89.3 (1998).
Light-Emitting Diodes, BG 3/2005.
Design Checks for Electrical Services – A Quality Control Framework
for Electrical Engineers, BG 3/2006. Guide to HVAC Building Services Calculations, BG 30/2007.
Design Checks for HVAC – A Quality Control Framework for Building Maintenance Contracts for Building Services – How to Acquire
Services Engineers, BG 4/2007. Maintenance Services Contracts, BG 3/2008.
Guidance and Specification for Water Risk Assessment, FMS 4/99. Pre-Commission Cleaning of Pipework Systems, 2nd edition,
AG 1/2001.1 (2004).
Guide to Legionellosis – Operation and Maintenance, AG 19/2000.
Whole-Life Costing Analysis, BG 5/2008
Guide to Legionellosis – Risk Assessment, AG 20/2000.
73
74
BSRIA publications
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/airtightness
75
76
BSRIA services
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/information
Building compliance T: +44 (0)1344 465589 F: +44 (0)1344 465626 E: david.bleicher@bsria.co.uk
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/compliance
77
78
BSRIA services
Business and strategy T: +44 (0)1344 465600 F: +44 (0)1344 465626 E: bsria@bsria.co.uk
Whole-life costing
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/business-and-strategy
Construction support T: +44 (0)1344 465533 F: +44 (0)1344 465626 E: david.unwin@bsria.co.uk
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/construction
79
80
BSRIA services
Feasibility studies for renewables and other low and zero carbon
technologies
Benchmarking and best practice data to see what your building could
achieve, with practical cost-effective advice to get you there
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/energy
81
82
BSRIA services
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/fm
Instrument Solutions T: +44 (0)1344 459314 F: +44 (0)1344 714868 E: info@bis.fm
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/instruments
83
84
BSRIA services
An on-line Infonet giving access to building services knowledge, 365 days a year
Quarterly mailings ensure members are always first with the latest information
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/membership
Research T: +44 (0)1344 465578 F: +44 (0)1344 465626 E: nigel.anderson@bsria.co.uk
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/research
85
86
BSRIA services
Testing and certification T: +44 (0)1344 465600 F: +44 (0)1344 465626 E: test@bsria.co.uk
BSRIA training offers a wide range of training courses for the building
T: +44 (0)1344 465532 F: +44 (0)1344 465626 E: michael.doig@bsria.co.uk
construction industry. Our courses are continually updated to ensure
the best information is available.
See also the section on Key BSRIA expertise and people, and section on Training (Page 58) www.bsria.co.uk/services/training
87
88
BSRIA services
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/troubleshooting
Water in buildings T: +44 (0)1344 465532 F: +44 (0)1344 465626 E: fm@bsria.co.uk
See also the section on Key BSRIA expertise and people www.bsria.co.uk/services/water
89
90
BSRIA services
Worldwide Market Intelligence T: +44 (0)1344 465629 F: +44 (0)1344 465626 E: wmi@bsria.co.uk
BSRIA products
BSRIA services and services
BSRIA is a consultancy, test and research organisation helping construction and building services companies to become more efficient and
effective. Our 150-strong team of building services experts can provide the best solutions to the most searching problems ensuring complete
confidentiality and individual service at all times. Working with BSRIA gives you confidence in design, added value in manufacture, competitive
advantage in marketing and strategy, profitable construction, effective commissioning and accurate measurement, and efficient building
operation and maintenance.
Across all Design Construct Operate Manufacture Management &
activities marketing
Membership Design quality and Approval Strategic services Testing and Market research -
Instrument Solutions process guidance inspections Building certification to size and structure of
Specification Fire-stop testing management systems recognised standards markets
Calibration
writing Raised-floor Business-focused Air cleaners (Heating, air-
Hire
leakage tests maintenance Air conditioning conditioning, plumbing
On-site services Design validation Roof inspections schedules Air handling units
Sales CFD
and sanitaryware,
Thermal imaging Engineering risk Air heaters
Training Energy calculations controls, renewables,
of fabric assessments Atomising oil
structured cabling, FM
Information and CO2 emissions Maintenance nozzles and contracting, fire
using SBEM Airtightness testing
IBSEDEX – building specifications Axial fans
and security)
Physical modelling and consultancy
services abstracts Maintenance strategy Blockwork porosity
Thermal modelling Dwellings (Part Confidential
INFONET – O&M benchmarking Boilers
L1) studies
electronic Proof of performance Procurement advice Building controls
Office buildings Global studies
information testing Chilled ceilings
annually
(Part L2) Energy
Library Standard and Chillers
Control system In-depth studies
bespoke tests (see Business Coolers and
Publications surveys Published reports
list under manufacture) improvement condensers Statistics clubs
Hard copy Energy audits
Business process Displacement
Online Whole-life costing EPCs and DECs
consultancy ventilation Attitudinal studies
Life-cycle analysis
Training Customer Water Ductwork
Commissioning Sustainability satisfaction Conservation Expansion vessels Customer research
Domestic Control strategies Mentoring and Efficiency Fan coils Customer
airtightness Greywater training Quality Fire valves satisfaction
Introduction to Renewables Strategy Internal environment Flue lining systems Product
building services Water conservation development Comfort Fume cupboards acceptability
Key performance Supply chain measurement Heat pumps Understanding
Data centres and clients’ needs
indicators consultancy Indoor air quality Louvres
critical environments Metal flues,
Part L and Part 4 Pollution monitoring
Specialist enclosure Market research
Supply chain Compliance and Sick building chimneys, fittings
testing techniques
management performance syndrome assessment and terminals
Museum display
Radiators Desk research
Whole-life costing BREEAM cabinets Plant and system Refrigeration Focus groups
Webinars Code for
Business strategy investigations equipment Personal interviews
Sustainable Homes Expert witness
Facilitation and Bespoke Smoke and fume Questionnaire
Display Energy
Failure investigations design
workshops Certificates (DEC) assignments, or extraction fans
Maintenance tasks Telephone, fax and
Relationships Energy
one day
consultancies Performance checks Testing to client web surveys
Partnering Performance
workshops Bid support
Troubleshooting requirements
Certificates (EPC) Marketing strategy -
Team building Business Condition monitoring Energy labelling
Soft landings confidential studies
Performance Electrical surveys
Technical authoring Product failure on:
Forum Lighting level and
Procurement
analysis Acquisition
Committee facilitation control surveys
advice Standards Distributions and
and support Magnetic field surveys
Strategic planning Non-destructive development pricing strategy
Research Supply chain Market entry
testing Evaluating
management management New product
Plant condition Publishing
surveys Writing
development
Expert witness work Technical appraisal
Power quality
Design of test
Thermal imaging
facilities Partnering
(electrical, damp,
underfloor heating, Support for new workshops
chilled ceilings) product
Ultrasonic pipe work development
testing
Vibration and sound
93
94
As a general rule supplies in the construction industry are subject the direct supply to the customer; sub-contractors should charge
to VAT at the standard rate of 17·5%. However, certain work is VAT on these projects.
zero rated or is liable to VAT at the reduced rate of 5%.
Converting non-residential buildings into residential
The construction of the following buildings are all zero rated:
buildings. Services supplied to housing associations in converting
New domestic dwellings non-residential buildings into residential buildings are also zero
Qualifying residential accommodation rated. No certificate is required in respect of these supplies.
Qualifying charitable buildings.
Alteration works (but not repairs) to listed buildings.
Qualifying residential accommodation. This covers buildings Zero-rated, but only in respect of domestic, residential and
such as accommodation for school pupils or students, members of charitable buildings as above (or buildings that will qualify as such
the armed forces, care homes providing residential accommodation, after the alterations). Contractors should ensure that the relevant
and any institution which is the sole or main residence of its consent for the work is in place before zero-rating work on listed
residents. buildings.
Qualifying charitable buildings. Buildings that will be used for a The reduced (5%) VAT rate applies to conversion work that
charity only for its non-business purposes or as a village hall. Main alters the number of single household dwellings in a building
contractors involved in such projects should ensure that they (such as the conversion of a house to flats) and non-residential
obtain a VAT certificate confirming the intended use of such buildings to residential buildings. It also applies to the renovation
buildings from the customer before zero-rating the services and alteration of household dwellings that have been empty for
supplied. As such, a certificate applies only to the person making three years or more.
Information courtesy of Horwath Clark Whitehill LLP. For further information contact:
Patrick O’Neill at Horwath Clark Whitehill LLP. Tel: 0118 959 7222 or E: patrick.o’neill@horwath.co.uk
Tax facts – 2008/2009
Dividends receive a 10% tax credit. Higher rate taxpayers pay further tax of * Marginal relief fraction 7/400 1/400
22·5% (or 25% of the actual dividend). From 2008/09 there is a 10% starting rate
of up to £2320 only for savings income. Savings income in excess of this band is
taxable at the rates above. However non-savings income takes priority over
savings income when using the £2320 band.
Information courtesy of Horwath Clark Whitehill LLP. For further information contact:
Patrick O’Neill at Horwath Clark Whitehill LLP. Tel: 0118 959 7222 or E: patrick.o’neill@horwath.co.uk
95
96
Plant and machinery – long life Nil 10% 1 – 125 000 Nil Nil
Plant and machinery – green 125 001 – 150 000 1* Nil
technology 100% Nil
150 001 – 250 000 1 1
Plant and machinery 20% 250 001 – 500 000 3 3
Integral fixtures 10% Over 500 001 4 4
Low-emission cars < 100g/km 100% Nil * Nil in disadvantaged areas
Industrial buildings Nil 3% For transactions on residential properties between 3 September 2008 and
2 September 2009 there is an SDLT exemption for properties not sold for
Agricultural buildings Nil 3% more than £175 000.
Enterprise zone 100% Nil
Research and development 100% Nil
Information courtesy of Horwath Clark Whitehill LLP. For further information contact:
Patrick O’Neill at Horwath Clark Whitehill LLP. Tel: 0118 959 7222 or E: patrick.o’neill@horwath.co.uk
Tax relief for building work
1. When refurbishing maximise revenue expenditure (such 6. A loss-making company claiming ECA relief can surrender
as repairs - immediate tax write off) and minimise capital the associated loss for a tax repayment (clawed back if
expenditure (but see point 10). the asset is disposed within the next four years).
2. If capital expenditure is incurred ensure the claim for 7. Manufacturers of ‘green’ products may obtain competitive
capital allowances is maximised. advantage if they qualify for ECAs. Check www.eca.gov.uk
for qualifying criteria.
3. Incidental costs of installing capital equipment can be
added to the cost of the equipment and capital 8. Expenditure not qualifying for the initial AIA and ECA
allowances claimed as appropriate to the equipment itself. reliefs qualify for an annual writing down allowance of
20% (reducing balance) or 10% if it is an integral feature.
4. From 6 April 2008 (1 April 2008 for companies) a 100%
tax write down (the Annual Investment Allowance (AIA)) 9. The AIA can be allocated to any qualifying asset (except
can be claimed for the first £50 000 of capital cars) and so it should be allocated to integral features in
expenditure per annum. Transitional rules apply and priority to other assets.
where businesses are connected this limit is shared.
10. Regularly repair and maintain assets because if a one-off
5. Capital expenditure on energy efficient and cost of an asset (or repair costs aggregated over
environmentally friendly assets should qualify for 100% 12 months) exceeds 50% of the capital cost the
tax relief in the year of acquisition. This Enhanced Capital expenditure will be treated as capital not revenue. This
Allowance (ECA) is in addition to the AIA. Check may affect the timing of tax relief and consequential
www.eca.gov.uk for qualifying assets. cashflow.
Information courtesy of Horwath Clark Whitehill LLP. For further information contact:
Patrick O’Neill at Horwath Clark Whitehill LLP. Tel: 0118 959 7222 or E: patrick.o’neill@horwath.co.uk
97
98
Top 10 tips to avoid tax investigations Top 10 tips for successful meetings with HM Revenue & Customs
Meet statutory deadlines for filing accounts and Self Never attend a meeting if you have a stress-related medical
Assessment returns condition
Do not use estimated or provisional figures, unless unavoidable Think carefully about the venue for a meeting (an accountant’s
office is generally preferable)
Use the annual Self Assessment returns to explain major
changes in a business or fluctuations in turnover Only in exceptional circumstances agree to a meeting at a
home address
Maintain accurate and up to date records and keep them for
at least six years Be honest
Avoid paying or being paid in cash Do not try to answer questions where you do not know the
answer
Do not pay round sum expense allowances
Ask for clarification if you do not understand a question
Never use company funds to pay personal expenses
Answer questions briefly and to the point
Do not delay raising an invoice to push income into a
subsequent quarter or year Ask for a break if you need one
Never backdate paperwork If you wish to speak to your adviser in private, request a break
Review your accounting systems every three years to ensure Find out who is attending a meeting and enquire their reason
their adequacy. for being there.
Information courtesy of Horwath Clark Whitehill LLP. For further information contact:
Patrick O’Neill at Horwath Clark Whitehill LLP. Tel: 0118 959 7222 or E: patrick.o’neill@horwath.co.uk
If you are interested in The Construction Information Service and
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Job title
Company Name
Address
Postcode
Telephone
Email address
I think it would be useful to add the following in the 2009 edition of the BSRIA Blue Book:
Name:
Company Name:
Address:
Postcode:
Telephone: E-mail:
No Stamp
Required
Freepost WLV 14
BSRIA Limited
Old Bracknell Lane West
Bracknell
Berkshire
RG12 7BR
BSRIA
Old Bracknell Lane West,
Bracknell, Berkshire,
RG12 7AH, UK