Cost Book

European Union For the future
Cohesion Fund of Estonia
Analysis of cost-optimal minimum energy

efficiency requirements for buildings
Endrik Arumägi, Raimo Simson, Kalle Kuusk, Targo Kalamees, Jarek

Kurnitski
2017
Foreword
This report has been prepared by the Nearly Zero-Energy Buildings Research Group of the
Institute of Civil Engineering and Architecture of Tallinn University of Technology within the
framework of the project ‘Study on the cost-effective minimum energy efficiency
requirements for buildings’.
The work was ordered and financed by the Ministry of Economic Affairs and
Communications and the KredEx Fund.
The research steering group included the following members:

Margus Tali (Ministry of Economic Affairs and Communications), Kalle Kuusk (KredEx),
Jarek Kurnitski, Endrik Arumägi and Teet Tark (all from Tallinn University of Technology).
Reference:
Arumägi, E., Simson, R., Kuusk, K., Kalamees, T., Kurnitski, J. (2017). Analysis of cost-
optimal minimum energy efficiency requirements for buildings. Tallinn University of
Technology.
Copyrights: authors, 2017
Non-exclusive licence for the use of personal copyrights: KredEx Fund, Ministry of
Economic Affairs and Communications
Summary
In the scope of this study, calculations of cost-optimal energy efficiency levels for new and
significantly renovated buildings were performed. According to the Directive on the Energy
Performance of Buildings, cost-optimal calculations are to be performed every five years,
and the first time these calculations were due to be performed was in 2012 (the
calculations for Estonia were completed in 2011). Cost-optimal is the level of energy
efficiency at which the total cost of the life cycle is minimised, taking into account the costs
of construction, energy and maintenance. According to the methodology, a calculation of
the life cycle is performed using the net present value method for a period of 30 years for
residential buildings and for a period of 20 years for non-residential buildings. Cost-
optimisation calculations are performed as the investor’s financial calculation and a
macroeconomic calculation. The financial calculation takes into account appreciation of all
taxes, money and energy costs. The macroeconomic calculation is performed without the
value added tax but including the cost of CO2 emissions. Calculations are performed at
various interest rates to assess sensitivity.
Macroeconomic calculations were performed in Estonia for the first time, and their results in
most cases overlapped with the results of financial calculations. Only in the case of the
smaller residential buildings did the macroeconomic calculations demonstrate a somewhat
lower cost-optimal energy performance indicator. There was no difference with regard to
other buildings. The results of the financial calculations for new buildings are summarised
in the following table. Compared to 2011, cost-optimal energy performance indicators have
improved significantly, reaching either very close to nearly zero-energy level or even
surpassing it (energy performance class A). According to the results, the nearly zero-
energy requirement for terraced and office buildings has become cost-optimal, while that
for the apartment blocks is only one unit away. The cost-optimal value of 200 m² small
residential buildings remained furthest away (7 units) from the level of the near-zero energy
building. In the case of the 100 m² small residential buildings, it is essential to consider that
the nearly zero-energy requirement of 100 kWh/(m²·a) applies to all small residential
buildings of up to 120 m². This is why the cost-optimal energy efficiency margin is justified,
because achieving energy efficiency in smaller buildings is more expensive.
Cost-optimal energy performance indicators and additional costs for new buildings. The
cost-optimal energy performance indicators and nearly zero-energy requirements for 2011
are included for comparison.
2011 cost- Cost-optimal Nearly zero- Additional

Building optimal kWh/(m² a) energy (class A) cost1
kWh/(m² a) kWh/(m² a) EUR/m²
Small residential - 79 100 55
buildings 100 m2
Small residential 140 87 80 67
buildings 200 m2
Terraced buildings - 71 80 36
Apartment buildings 145 103 100 23
Office buildings 140 93 100 23
1
Additional cost per square metre of heated area including value added tax, as compared
to a reference building.
Based on the results for major renovations of small residential buildings, apartment
buildings and office buildings, the cost-optimal energy efficiency level has improved by one
energy performance class. Therefore, the minimum energy efficiency requirement for major
renovations should be reduced by one class to class C.
Given the significant difference between the current minimum requirements for new
buildings (class C) and the cost-optimal energy efficiency levels (approximately class A),
implementation of the cost-optimal requirements in two stages is justified. With a
preparatory period of one year, it is possible to make a transition to class B by 31
December 2018 and to class A by 31 December 2019. It is possible to make a transition to
class C in the case of major renovations by 31 December 2018 with a one-year preparatory
period as well.
Table of contents
Summary ................................................................................. 3
1 Introduction ..................................................................................................................... 7
1.1 Objective .................................................................................................................. 7
1.2 Description of the study ............................................................................................ 7
2 Methodology used for the analysis ................................................................................... 8
2.1 Energy calculations ................................................................................................... 8
2.2 Cost-effectiveness calculations .................................................................................. 8
2.2.1 Costs of structural solutions and openings ..................................................................... 11
3 Cost-effectiveness of new buildings ................................................................................ 15
3.1 Small residential buildings....................................................................................... 15
3.1.1 Detached residential building (100 m²) .................................................................... 15
3.1.2 Results of cost-effectiveness calculations ................................................................ 17
3.1.3 Detached residential building (200 m²) .................................................................... 20
3.1.5 Terraced building ...................................................................................................... 26
3.2 Apartment buildings ............................................................................................... 31
3.2.1 Description of the building ....................................................................................... 31
3.3 Office buildings ....................................................................................................... 36
3.3.1 Description of the analysed building ........................................................................ 36
3.3.2 Description of the analysed measures ............................................................................ 39
4 Cost-effectiveness of renovated buildings ....................................................................... 45
4.1 Small residential buildings....................................................................................... 45
4.1.1 Description of the buildings...................................................................................... 45
4.1.2 Description of renovation measures ........................................................................ 45
4.2 Apartment buildings ............................................................................................... 48
4.2.3 Results of cost-effectiveness calculations ....................................................................... 71
4.3 Office buildings ....................................................................................................... 73
4.3.3 Results of cost-effectiveness calculations ....................................................................... 75
References ............................................................................ 76
Annexes ................................................................................. 77
Annex 1. Simulation results for a small residential building (100 m²). .................................... 77
Annex 2. Simulation results for a small residential building (200 m²). .................................... 81
Annex 3. Simulation results for a terraced building. ................................................................ 88
Annex 4. Simulation results for an office building.................................................................... 92
Annex 5. Annex III to Regulation EU 244 (pursuant to EU Directive 2010/31/EU) .................. 96
1 Introduction
1.1 Objective
The aim of the study is to assess the cost-optimal minimum energy efficiency of new buildings,
taking into account the energy use of the building and the additional costs associated with
achieving the nearly zero-energy level. The energy efficiency requirements applicable at the
time of conducting the study were as follows:
Minimum requirements for new buildings:

• private houses: ≤ 160 kWh/(m² a);
• apartment blocks: ≤ 150 kWh/(m² a);
• office buildings, libraries and research buildings: ≤ 160 kWh/(m² a).
Requirements for low-energy buildings:

Nearly zero-energy level requirements for new buildings:

1.2 Description of the study

An analysis of cost-optimal energy efficiency levels was performed based on the applicable
limit values of the total energy use for the nearly zero-energy buildings provided in the current
regulation on minimum energy performance requirements. Calculations for the new and
significantly reconstructed buildings are based on the building categories (reference buildings
representing their intended use). Over the course of the analysis, the energy use of buildings
for compliance with the nearly zero-energy level requirement was calculated. The fulfilment of
the nearly zero-energy level requirement requires local production of renewable energy.
According to the definition in Regulation No 55 of the Ministry of Economic Affairs and
Infrastructure on minimum energy performance requirements for buildings, the nearly zero-
energy building status is obtained once a low-energy building acquires a local renewable
electricity system with the required productivity, which ensures the achievement of the nearly
zero-energy level. During the assessment of cost-effectiveness, the energy savings resulting
from the difference in the energy use of a conventional building and a low-energy building
were used, as well as the additional investment required for achieving the nearly zero-energy
level, the amount of locally produced electricity and its cost. The analysis is based on the
results of previous studies and on the representative buildings used in the project for
residential nearly zero-energy buildings:
 small residential buildings, 100 m²;

 terraced buildings;
 apartment buildings;
 office buildings.
The results of the cost-effectiveness calculations are presented as a ratio between the change
in the net present value of the building’s expenses and the energy performance indicator.
2 Methodology used for the analysis
The energy demand of a building was calculated according to the methodology for calculating
the energy efficiency of buildings, using dynamic energy simulation software IDA Indoor
Climate and Energy 4.7.1 (IDA-ICE) from the company EQUA Simulations AB. The software
used for calculations meets all the software requirements in the regulation on minimum energy
performance requirements. The results obtained from the dynamic simulations were used to
assess the energy savings potential of different energy efficiency measures and to calculate
the energy consumption of buildings with different structural solutions.
The unit prices required for calculating the additional cost of various structural solutions
affecting the energy use of buildings were obtained from construction companies by the
building type. The budget officers provided unit costs per square metre for various structural
solutions and openings, which also included the costs of material and installation. The costs of
solar panels were estimated. The costs of structures, openings and technical systems were
calculated by the following companies: Merko AS, Timbeco AS, YIT AS, Matek AS, HEVAC
OÜ, Energiamaja OÜ and Kliimaseade OÜ. All calculated costs included VAT.
2.1 Energy calculations

A room-based simulation model was developed for all buildings. The models were designed
according to the architectural bases, views and sections of buildings. The solutions for
openings and the building envelope were selected according to the building design.
First of all, simulation models were developed to assess the impact of individual components
of the building envelope on the energy consumption of the building. In the initial energy
simulations, only one component was changed and the result was compared to the energy
consumption of the original building. The variable of the individual modifiable components was
the thermal transmittance of the relevant component. In addition to the thermal transmittance,
the effect of the building’s air permeability was also assessed. The values of thermal
transmittance and air leakage of different structural solutions used in simulation models were
as follows:
 thermal transmittance U of the external wall [W/(m²·K)]: 0.16, 0.14, 0.12, 0.10;
 thermal transmittance U of the roofing deck [W/(m²·K)]: 0.12, 0.10, 0.08;
 thermal transmittance U of the floor [W/(m²·K)]: 0.18, 0.14, 0.10;
 thermal transmittance U of the windows [W/(m²·K)]: 1.1, 0.9, 0.7;
 number of air leaks q50 [m³/h·m²]: 6.0, 3.0, 1.5, 1.0.
In addition to assessing the impact of the individual components on the building’s energy
consumption, the calculation of the energy efficiency indicator was performed for all
combinations by combining various values of thermal conductivity and air leakage of structural
solutions.
2.2 Cost-effectiveness calculations

The financial calculations are based on the methodology described in Delegated Regulation
(EU) No 244/2012 of the European Commission.
The cost-effectiveness of different structural solutions was estimated using the net present
value method:
where:
τ means the calculation period;
CG(τ) means total cost (referred to starting year τ0) over the calculation period;
Ci means initial investment costs for measure or set of measures j;
Ca,i (j) means annual cost during year i for measure or set of measures j;
Rd(i) means discount factor for year i.
The cost effectiveness of the additional costs related to structural solutions and renewable
energy solutions that were needed to meet the requirements of the nearly zero-energy building
was assessed in these calculations:
The discount was calculated using the calculated interest rate and a relative price increase
during the calculation period. Depending on the uses of the buildings, the cost-effectiveness
calculation period was chosen to be 30 years (for residential buildings) or 20 years (for non-
residential buildings). The discount was based on the real interest rate of 2.5 %, which
corresponds to the rate of return of 3.5 % when inflation is 1 %. The real escalation of energy
prices for the calculation period was taken at 1 % per annum.
The initial purchase price of energy carriers was calculated at the following prices (including
VAT):
 electricity purchase 0.113 EUR/kWh;
 electricity sale 0.035 EUR/kWh (re-sale price of electricity from PV panels back to the
network);
 district heating 0.060 EUR/kWh;
 gas 0.048 EUR/kWh;
 pellet 0.045 EUR/kWh.
Financial calculations were based on the additional investment needed to achieve the nearly
zero-energy levels. When calculating the additional cost of the measure/package, the prices
payable by the customer, including all applicable taxes, VAT and support were taken into
account in the financial calculations. The calculations did not take into account the potential
support that may apply to the introduction of various technologies related to the production of
renewable energy.
The cost of building components was calculated by totalling the different expense types and by
applying a discount rate to them using the discount factor.
The criterion of profitability is that the net revenue generated and discounted during the
economic life of the investment should be greater than the initial investment.
Table 1. Parameter values used for discount.

Name Value
Thermal energy (district heating) price, 0.05995
EUR/kWh
Thermal energy (gas) price, EUR/kWh 0.04774
Electricity price, EUR/kWh 0.11316
Electricity price when sold to the network, 0.035
EUR/kWh
Real interest rate, % 2.5
Escalation (electricity), % 1
Escalation (thermal energy), % 1
Calculation period, years
- residential buildings 30
- office buildings 20
The macroeconomic calculations are based on the methodology described in Delegated

Regulation (EU) No 244/2012 of the European Commission. The total cost of the measures is
calculated as follows:
τ means the calculation period;

CG(τ) means total cost (referred to starting year τ0) over the calculation period;
Ci means initial investment costs for measure or set of measures j;
Ca,i (j) means annual cost during year i for measure or set of measures j;
Rd(i) means discount factor for year i;
Cc,i (j) means annual cost of CO2 emissions during year i for measure or set of measures j.
The calculations are based on the prognosis of the long-term CO2 price variation in the
Delegated Regulation (EU) No 244/2012 of the European Commission (see Table 2).
Table 2. Estimated CO2 prices used in macroeconomic calculations.
Carbon price evolution 2020 2025 2030 2035 2040 2045 2050
Reference 16.5 20 36 50 52 51 50
(frag. action, ref. fossil f.
prices)
Effect. Techn. 25 38 60 64 78 115 190
(glob. action, low fossil f.
prices)
Effect. Techn. 25 34 51 53 64 92 147
(frag. action, ref. fossil f.
prices)
Source: Annex 7.10 in the document http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2011:0288:FIN:EN:PDF
Calculations of the amounts of CO2 emissions required for macroeconomic calculations are
based on the CO2 specific emission rates provided in the report ‘Study on the cost-effective
minimum energy efficiency requirements for buildings. Weighting factors for energy carriers’.
The CO2 specific emission factors for the main energy carriers calculated in the report ‘Study
on the cost-effective minimum energy efficiency requirements for buildings. Weighting factors
for energy carriers’ are given in Table 3.
Table 3. CO2 specific emission factors for the main energy carriers
CO specific
2
Energy carrier emissions

kgCO /MWh
2
Electricity 1150
District heating 193
Efficient district heating 39
Extremely efficient district 39
heating
Gas 202
2.2.1 Costs of structural solutions and openings
The costs of the structural solutions for private residential buildings and apartment blocks
based on the bids received from builders are shown in the graphs in Figure 1 to Figure 8.
Cost, (EUR/m²)
Min. wool
PIR
Min. wool
PIR
Supplier 1
Supplier 2
Thermal transmittance U, (W/m²·K)
Figure 1. The dependence of the structure’s estimated cost on thermal transmittance (U):
Timber frame walls.
Min. wool λ=0.040
Min. wool λ=0.040
Min. wool λ=0.035

Cost, (EUR/m²)
Min. wool λ=0.035
EPS λ=0.040
EPS λ=0.040
EPS λ=0.033
EPS λ=0.033
PIR
Supplier 1
Supplier 2
Concrete block walls with rendering.
Min. wool λ=0.040
Min. wool λ=0.035
Min. wool λ=0.035
EPS λ=0.040
Cost, (EUR/m²)
EPS λ=0.040
EPS λ=0.033
EPS λ=0.033
PIR
PIR
Supplier 1
Supplier 2
Reinforced concrete walls.
Cost, (EUR/m²)
Cost, (EUR/m²)
Min. wool
Cellulose fibre wool
PIR
Min. wool
Cellulose fibre wool
PIR
Supplier 1
Supplier 2
Timber frame roofs.
Min. wool
Min. wool
Cost, (EUR/m²)
EPS λ=0.040
EPS λ=0.040
EPS λ=0.033
EPS λ=0.033
PIR
PIR
Supplier 1
Supplier 2
Thermal transmittance U,
(W/m²·K)
Reinforced concrete roofs.
EPS λ=0.040
Cost, (EUR/m²)
EPS λ=0.040
EPS λ=0.033
EPS λ=0.033
Min. wool λ=0.040
Min. wool λ=0.035
Supplier 1
Supplier 2
Thermal transmittance U,
(W/m²·K)
Reinforced concrete floor above ambient air.
EPS λ=0.040
EPS λ=0.040
Cost, (EUR/m²)
EPS λ=0.033
PIR
PIR
Supplier 1
Supplier 2
Thermal transmittance
U, (W/m²·K)
Reinforced concrete floor at ground level.
Cost, (EUR/m²)
Openable wood-aluminium
Unopenable wood-aluminium
Openable wooden
Unopenable wooden
Openable plastic
)
Supplier 1
Supplier 2
Figure 8. The dependence of the estimated cost of windows on thermal transmittance (U).
3 Cost-effectiveness of new buildings
The simulations and calculations for assessing the cost-effectiveness of technical
solutions are based on the selected sample buildings.
Taking into account the additional investment to improve the structures and the heat
energy savings this achieves, energy efficiency indicators which whose costs were still
cost-effective were identified. The results of the financial calculations are shown in
Figures 12 to 41. Each point on the graph represents one combination of structural
solutions and the energy efficiency thus achieved. All points below the baseline relate to
combinations that are cost-effective. The points above the baseline relate to combinations
for which the original investment to improve energy efficiency exceeds the amount of
energy savings.
3.1 Small residential buildings
3.1.1 Detached residential building (100 m²)

The selected building is a single-storey building with a rectangular main plan. The load-
bearing part of the building is a wooden structure. The external walls of the building are
insulated timber frame walls covered externally with boards, while the internal walls are
timber framing walls covered with plasterboard. The plan and views of the building are
shown in Figures 9 and 10.
Figure 9. Ground floor plan of a detached residential building (100 m²)

Figure 10. Views of a detached residential building (100 m²)
Table 4. Technical characteristics of the building.
Parameter Value
Heated area (m²) 101
Base area of the building (m²) 167
Floors above the ground 1
Floors below the ground -
Height (m) 6.7
Length (m) 14.2
Width (m) 9.6
Closed net area (m²) 101.1
Capacity (m³) 400
Common area (m²)
Dwelling area (m²) 79.1
Total dwelling rooms 4
3.1.2 Results of cost-effectiveness calculations
Figures 11 to 13 reflect the results of cost-effectiveness calculations for a residential
building with different combinations of structural solutions and heat sources and real
interest rates of 2.0 %, 2.5 % and 3.0 %.
Ground source heat pump

Air-water SP Gas boiler
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 11. Energy performance indicator (EPI) of a detached residential building (100 m²)
and change in the net present value (NPV) for different combinations of structural
solutions and heat sources. Real interest rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
solutions and heat sources. Real interest rate 2.5 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 13. Energy performance indicator (EPI) of a detached residential building

(100 m²) and change in the net present value (NPV) for different combinations of
structural solutions and heat sources. Real interest rate 3.0 %.
Based on the definition of a nearly zero-energy building given in the Directive on Energy
Performance of Buildings, local production of renewable energy is required to reach the
nearly zero-energy level. Local generation of renewable energy is added below to the
architecturally and technically appropriate combinations. Electricity generation with solar
panels was considered as a solution for local production of renewable energy.
In the case of a smaller residential building, the cost-optimal range of energy performance
indicators without local production of renewable energy is between 123 and 131
kWh/(m²a), and the additional investment is in the range between 7.4 and 16.9 EUR/m².
Figures 14 to 16 show the results of cost-effectiveness calculations for residential

buildings in different combinations of structural solutions, heat sources and local
renewable energy production (with PV panels generating solar energy) at the real interest
rates of 2.0 %, 2.5 % and 3.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
solutions and heat sources with local renewable energy production (PV panels with a
nominal power of 2.8 kW). Real interest rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
ΔNPV, EUR/m²
EPI, kWh/(m² a)
According to the current requirements, the limit value of the nearly zero-energy level for a
residential building is the EPI of  50 kWh/(m²a). The results of the calculations show that
the cost-optimal levels of energy performance indicators for selected buildings exceed the
current nearly zero-energy limit value.
With local renewable energy production, the cost-optimal range of energy performance
indicators for a detached residential building (100 m²) is from 77 to 83 kWh/(m²a), and the
additional investment is between 51.0 and 58.3 EUR/m².
The calculation results of the macroeconomic total expenditure are presented in Figure 17.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 17. Results of cost-effectiveness calculations for a detached residential building

(100 m²) at the macroeconomic level.
Real interest rate 2.5 %.
At the macroeconomic level, the cost-optimal range of energy performance indicators for
a detached residential building (100 m²) with a geothermal pump and generation of local
renewable energy is 60 to 70 kWh(m² a); in the case of a gas boiler, the figure is between
115 and 119 kWh(m² a).
3.1.3 Detached residential building (200 m²)

The selected building has two floors. This building has a rectangular main plan. The
bearing part of the building is a stone structure with ceiling slabs of reinforced concrete
elements. The external walls of the building are externally insulated concrete block walls,
while the internal walls are plasterboard on a metal frame. The building plans are shown
in Figures 18 and 19, with the views given in Figure 20.
Figure 18. First floor plan of a detached residential building (200 m²).
Figure 19. Second floor plan of a detached residential building (200 m²).
Figure 20. Views of a detached residential building (200 m²)
Parameter Value
Height (m) 7
Length (m) 19.9
Width (m) 12.8
Closed net area (m²) 190.3
Capacity (m³) 1252
Common area (m²)
Calculations for a larger residential building were performed in a similar way to the
calculations for a small residential building. Figures 21 to 23 reflect the results of cost-
effectiveness calculations for residential buildings in different combinations of structural
solutions and heat sources at the real interest rates of 2.0 %, 2.5 % and 3.0 %.
Ground source heat pump Air-water SP Gas boiler

ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 21. Energy performance indicator (EPI) of a detached residential building (200 m²) and
change in the net present value (∆NPV) for different combinations of structural solutions and
heat sources. Real interest rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
change in the net present value (NPV) for different combinations of structural solutions and
ΔNPV, EUR/m²
EPI, kWh/(m² a)
In the case of a detached residential building (200 m²), the cost-optimal range of energy
performance indicators without local production of renewable energy is between 137 and 141
kWh/(m²a), and the additional investment is in the range between 13.6 and 17.1 EUR/m².
Figures 24 to 26 show the results of cost-effectiveness calculations for a detached residential

building (200 m²) in different combinations of structural solutions, heat sources and local
renewable energy production (with PV panels generating solar energy) at the real interest rates
of 2.0 %, 2.5 % and 3.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
heat sources with local renewable energy production (PV panels with a nominal power of 4.0
kW). Real interest rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
heat sources with local renewable energy production (PV panels with a nominal power of 4.0
kW). Real interest rate 2.5 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
indicators for a detached residential building (200 m²) is from 87 to 91 kWh/(m²a), and the
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 27. Results of cost-effectiveness calculations for a detached residential building (200
m²) at the macroeconomic level. Real interest rate 2.5 %.
At the macroeconomic level, the cost-optimal range of energy performance indicators for a
detached residential building (200 m²) with a geothermal pump and generation of local
renewable energy is 55 to 65 kWh(m² a), with an air-water heat pump and generation of local
renewable energy it is 85 to 90 kWh(m² a); in the case of a gas boiler and generation of local
renewable energy, the figure is between 115 and 119 kWh(m² a).
3.1.5 Terraced building
The selected building has two floors. The building is divided into six sections with separate
entrances. It has a rectangular base plan with some protruding parts on the façade. External
walls of the building are made of wall elements on a wooden frame, and these are covered
with plasterboard on the inside. Partition walls between the sections of the building are made
of wall elements on a wooden frame, with the internal walls made of plasterboard on a metal
frame. The details of the building are given in Table 6, with the plans shown in Figure 28 and
the views in Figure 29.
Table 6. Details of the terraced building.
Parameter Value
Building footprint (m²) 643.4
Height (m) 6.6
Length (m) 53.2
Width (m) 22.9
Net enclosed area (m²) 676.8
Heated area (m²) 565.8
Capacity (m³) 2180
Common area (m²) 16
Figure 28. Plans of the first and second floors of the terraced building.
Figure 29. Views of the terraced building.

The results of cost-effectiveness calculations for the terraced building are provided in
Figures 30 to 35.
Air-water SP
Ground source heat pump
ΔNPV, EUR/m²
Gas boiler
EPI, kWh/(m² a)
Figure 30. Energy performance indicator (EPI) of a terraced building and change in the net
present value (NPV) for different combinations of structural solutions and heat sources. Real
interest rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
present value (NPV) for different combinations of structural solutions and heat sources. Real
ΔNPV, EUR/m²
EPI, kWh/(m² a)
present value (NPV) for different combinations of structural solutions and heat sources.
In the case of a terraced building, the cost-optimal range of energy performance indicators
without local production of renewable energy is between 84 and 86 kWh/(m²a), and the
additional investment is in the range between 22.7 and 31.4 EUR/m².
Figures 33 to 35 show the results of cost-effectiveness calculations for terraced buildings in

different combinations of structural solutions, heat sources and local renewable energy
production (with PV panels generating solar energy) at the real interest rates of 2.0 %, 2.5 %
and 3.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
present value (NPV) for different combinations of structural solutions and heat sources with
local renewable energy production (PV panels with a nominal power of 4.5 kW). Real interest
rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
present value (NPV) for different combinations of structural solutions and heat sources with
local renewable energy production (PV panels with a nominal power of 4.5 kW). Real interest
rate 2.5 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
present value (NPV) for different combinations of structural solutions and heat sources
with local renewable energy production (PV panels with a nominal power of 4.5 kW). Real
indicators for a terraced building is from 71 to 73 kWh/(m²a), and the additional investment is
between 35.9 and 44.6 EUR/m².
3.2 Apartment buildings
3.2.1 Description of the building

The selected building is a 5-storey apartment block with underground parking. This building
has a U-shaped main plan. The building has a 5-storey main section and 3- or 4-storey wings.
There is an enclosed parking area under the building and additional parking spaces located
under the projecting parts of the building facing the courtyard. The building has a concrete
bearing structure with stone and concrete walls. The plans of the ground floor and the top
floor of the building are shown in Figure 36, while the front and side views of the building are
demonstrated in Figure 37.
Figure 36. Plans of the ground floor and the top (fifth) floor of the apartment block.
Figure 37. Front and side views of the apartment block.

The technical characteristics of the sample residential buildings are given in Table 7.
Parameter Value
Floors below the ground 1
Height (m) 17.8
Length (m) 54.3
Width (m) 35.7
Closed net area (m²) 6373
Capacity (m³) 25900
Common area (m²) 2009.2

Figures 38 to 40 reflect the results of cost-effectiveness calculations for apartment blocks in
different combinations of structural solutions at the real interest rates of 2.0 %, 2.5 % and
3.0 %. Figures 41 to 43 show the cost-effective energy performance indicators that can be
achieved by different combinations of structural solutions and local renewable energy
production (with PV panels generating solar energy) at various real interest rates.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 38. Energy performance indicator (EPI) of an apartment block and change in the net
present value (NPV) for different combinations of structural solutions. Real interest rate
2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
2.5 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
3.0 %.
Without local renewable energy production, the cost-optimal range of energy performance
indicators for an apartment block is approximately from 115 to 117 kWh/(m²a), and the
ΔNPV, EUR/m²
EPI, kWh/(m² a)
present value (NPV) for different combinations of structural solutions with local renewable
energy production (PV panels with a nominal power of 53 kW). Real interest rate 2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
ΔNPV, EUR/m²
EPI, kWh/(m² a)
According to the current requirements, the limit value of the nearly zero-energy level for a
section of an apartment block is an EPI of  100 kWh/(m²a). The results of the calculations
show that the cost-optimal levels of energy performance indicators exceed the current nearly
zero-energy limit value.
indicators for an apartment block is from 101 to 103 kWh/(m²a), and the additional investment
is between 22.9 and 26.3 EUR/m².
The calculation results of the macroeconomic total expenditure for an apartment block are
presented in Figure 44.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 44. Results of cost-effectiveness calculations of an apartment block at the

macroeconomic level. Real interest rate 2.5 %.
3.3 Office buildings
3.3.1 Description of the analysed building

The analysed office building has six floors (five in some parts) with an underground unheated
parking area (Figure 45). The underground parking area makes up about 20 % of the gross
floor area of the building, which has been treated as unheated space in this study.
Approximately 75 % of the building is made up of office and commercial premises (Figure 46).
Figure 45. Views of the office building.

Büroo Office
Tehnoruum Technical area
Äprind Commercial premises
Kohvik Café
Abiruum Utility room
Figure 46. Standard floor plans of an office building with zones. These plans were used to
compile a simulation model of energy calculations. First floor plan (top left); plan of the floors
2 to 5 (top right); sixth floor plan (bottom).
The general details of the building are given in Table 8, with the details of structures shown in
Table 9. The 3D simulation model of the building is shown in Figure 47.
Table 8. Details of the studied building.
Parameter Value
Heated area of the building, Aheated, 4191.2
m²
Gross floor area of the building, 5820.0
Agross, m²
Number of floors, - 6
Proportion of windows in the façade, 55.1
%
Ratio of the building envelope to the
heated area 1.23
Aenv/Aheated, -
Specific heat loss, ∑H/Aheated, 0.49
W/(K·m²)
Source of heat supply for
heating and for warming up of district heating
domestic water and ventilation
air
Heating elements steel panel radiators
Cold source compressor-cold machine
Room equipment for cooling active cooling pads
Ventilation systems mechanical SP-VT in
office rooms and the
parking area; VT system
in toilets
Ventilation heat recovery rotor heat exchanger
Table 9. Description of the boundary structures of the building.
Boundary structure Thermal Surface area Specific heat Proportion of

conductivity U ,
i A , m²
i loss H, W/K H, %
W/(m²·K)
External wall 0.20 1077.1 247.7 10.4 %
Roofing deck 0.13 813.1 105.7 5.1 %
Ceiling slab above 0.12 139.0 16.7 0.8 %
ambient air
Ceiling slab above 0.24 27.9 6.7 0.3 %
ambient air
Ground floor (parking 0.13 1056.2 137.3 6.7 %
area)
Ceiling slab (between
the parking area and 0.24 611.4 146.7 7.1 %
the first floor)
Windows 0.70 1319.6 923.7 44.7 %
Doors 1.50 15.3 22.9 1.1 %
b
Thermal bridges - - 137.6 6.7 %
c
Infiltration - - 352.0 17.1 %
Total / Average 0.41 5059.7 2064.8 100 %
Figure 47. South view (left) and north view (right) of the building’s simulation model.
3.3.2 Description of the analysed measures
The analysis of an office building was focused on the façade design of the building, efficient
technical systems and local renewable energy options. The volumetric solution in the project
design for the studied building and its energy supply mode formed the basis of the analysis.
The following parameters were examined with regard to the façade design:
 the insulation thickness of the external wall and roofing deck;
 window transparency, size and number of insulated glass units;
 static and dynamic solar shielding. The following parameters were analysed for the
technical systems;
 heat exchanger temperature ratio (ηT) and specific power (SFP) of ventilation units;
 power of the building’s cooling system (kW) depending on the façade solutions;
 specific power (W/m²) and control of the lighting system.
The thickness of the insulating material for the external wall was changed by 30 mm
increments and the roofing deck was changed by 50 mm increments. Unit pricing for the
boundary structures was calculated based on the data in Table 10, taking into account the
cost of materials and installation.
Table 10. Insulation thickness, thermal conductivity and cost of the boundary structures.
Boundary structure diso, mm Ui, W/(m²·K) Unit price, EUR/m²

140 0.30 358.6
170 0.24 361.3
External wall 200 0.20 364.0
230 0.17 366.7
260 0.15 369.4
290 0.13 372.1
200 0.16 91.5
250 0.13 94.0
Roofing deck 300 0.11 96.5
350 0.10 99.0
400 0.09 101.5
In addition to the triple sun protection glazing in the project design, windows with clear
glazing, both triple and quadruple, were also analysed. The thermal conductivity of the
aluminium window frame was 1.0 W/(m²·K) for each solution. Table 11 describes all window
options and their costs.
Table 11. Analysed insulated glass units.
Option No of Ug, Utot, Utot, Selective Solar Glass Window

glass W/(m²·K) Rfr=30 %, Rfr=10 %, coating factor g, - unit cost,
panes, pcs W/(m²∙K) W/(m²∙K) filling EUR/m²
3xSPG 3 0.62 0.73 0.66 SKN 165 0.22 Ar 125.0
3 0.73 0.66 PLT 120.0
3xCG 0.62 ULTRA N 0.39 Ar
4 0.53 0.39 PLT 195.0
4xCG 0.33 ULTRA N 0.28 Kry
* SPG – sun protection glazing; CG – clear glazing.
The building is designed with a rotor heat recovery ventilation unit that has the specific power
(SFP) of 1.82 kW/(m3/s) and the heat recovery temperature ratio ηT of 73.9 %. In order to
reduce the energy use of ventilation, an alternative solution was analysed that uses ventilation
units 1-2 times larger than conventional units [SFP = 1.57 kW/(m3/s); heat recovery
temperature ratio ηT = 76.1 %].
A summary of the selected lighting fixtures is provided in Table 12.
Table 12. Type, specific power and cost of lighting fixtures.
Lighting fixture Type Power, Average Cost,

W specific EU
power, R/pc
W/m²
Fluorescent light TRILUX Solvan C2-L UXP-S 64 11.90 195
228 03 E Solvan
LED ZUMTOBEL Mirel-L LAY 38 6.02 187
LED3800-840 M600L LDO KA
For the production of local renewable electricity, the installation of PV panels was analysed on
the roofs of buildings that have approximately 620 m² of spare roof space. The technical data
and cost of the selected PV panel are given in Table 13, while its output was simulated in the
IDA-ICE calculation programme. The maximum surface area of PV panels is 328.1 m² (205
pcs). Three systems of different sizes were studied:
1) PV panels with an area of 70.4 m² (44 pcs) and a total output of 11 kW (micro producer)
2) PV panels with an area of 211.2 m² (132 pcs) and a total output of 33 kW (small
producer)
3) PV panels with an area of 328.1 m² (205 pcs) and a total output of 51.25 kW (small
producer)
The pricing of a PV panel includes the cost of an inverter (approximately 15 % of the final
price), installation and material costs (30 %).
Table 13. Technical data, optimal installation and cost of the PV panel.
Parameter Value
Nominal power, W 250
Efficiency factor, % 15.9
Surface area of the PV panel, m² 1.60
Width of the PV panel, m 0.986
Angle of inclination, ° 45
Angle to the south direction, ° 24
Simulated productivity per PV panel, kWh/a 261
Cost of the PV panel (without VAT), EUR 149.50
System cost (without VAT), EUR/W 1.14*
System cost (without VAT), EUR/W 1.20**
System cost (without VAT), EUR/W 1.22***
* - system’s total power under 11 kW (44 pcs);
** - system’s total power under 33 kW (132 pcs);
*** - system’s total power over 33 kW.
Measures used in the reference model:

 external wall insulation thickness 140 mm;
 roofing deck insulation thickness 200 mm;
 triple-glazed windows with clear glazing;
 ventilation unit according to the main design (SFP = 1.82; ηT = 73.9 %);
 manually time-controlled T5 fluorescent lamps.

Local renewable energy production reduces the building’s energy performance indicator by
5.5, 16.4 and 25.5 kWh/(m²∙a) in accordance with the total power of the PV panels studied,
which was 11 kW (70.4 m²), 33 kW (211.2 m²) and 51.25 kW (328.1 m²). The ratio of exported
to produced electricity was calculated as falling between 14 % and 25 %. Figure 48 reflects
the ratio of the additional investment in the building to the saved EPI.
Lisainvesteering/säästetud ETA Additional investment / saved EPI

VÄLISSEINA SOOJUSTUSE PAKSUS EXTERNAL WALL INSULATION
THICKNESS
KATUSLAE SOOJUSTUSE PAKSUS ROOFING DECK INSULATION
THICKNESS
AKNAD JA VARJESTUS WINDOWS AND SHADING
VENT VENT
VALGUSTUSSÜSTEEM LIGHTING SYSTEM
PV PANEELID PV PANELS
3x KK 3xCG
3x PK 3xSPG
3x PK + stat. verjestus 3xSPG + static shading
4xKK väikesed aknad 4xCG small windows
dün varjestus dynamic shading
SFP SFP
Luminofoorvalgusti Fluorescent light
Figure 48. Additional investment for saved EPI.
Figure 49 shows the results of a cost-effectiveness analysis that illustrate the energy
performance indicators of the analysed options, the change in net present value and the
amount of additional investment in comparison to the original solution.
nZEB with dynamic sun shading Minimum
requirement
Strong class C Original solution
Additional investment for the original solution, %

ΔNPV, EUR/m²
nZEB
Low-energy building I
EUR/m²
ΔNPV,
Low-energy building II
EPI, kWh/(m² a) NPV Additional investment
Figure 49. Energy performance indicator of the studied options, change in the net present
value and additional investment in relation to the original solution for an office building.
Achieving the level of 112.6 kWh/(m²∙a) of a low-energy building only requires an additional
investment of 0.1 %.
The additional investment required to achieve the energy efficiency level of a nearly zero-
energy building is 1.6 % of the cost of the original solution (22.9 EUR/m²). The ΔNPV for this
option is approximately -40 EUR/m² (savings) compared to the reference solution, therefore
the achieved level of the nearly zero-energy building can be called the cost-optimal level, and
the cost-optimal energy consumption range is between 90 and 95 kWh/(m²∙a). Figures 50 to
53 provide cost-effectiveness calculations for all analysed options at the real interest rates of
2.0 %, 2.5 % and 3.0 %.
Dynamic shading
ΔNPV, EUR/m²
EUR/m²
EUR/m²
ΔNPV,
ΔNPV,
EPI, kWh/(m² a)
Figure 50. Results of cost-effectiveness calculations for an office building. Real interest rate
2.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
2.5 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
3.0 %.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 53. Results of macroeconomic cost-effectiveness calculations for an office building.

4 Cost-effectiveness of renovated buildings
4.1 Small residential buildings
4.1.1 Description of the buildings

This part of the analysis considers the options for improving the energy efficiency of small
residential buildings on the basis of two sample buildings:
 a newer, small residential building that only requires renovation of the technical building
systems;
 an older, small residential building that also requires renovation of the building
envelope.
Table 14. Technical characteristics of the sample residential buildings.
Newer building (renovation of the technical building Older building (renovation of the structures and
systems only) technical building systems)
Number of floors: 2 Number of floors: 1

Net enclosed area: 217.8 m² Net enclosed area: 164.5 m²
Heated area: 182.3 m² Heated area: 164.5 m²
Thermal transmittance of external walls: 0.25 Thermal transmittance of external walls: 0.54
W/(m²K) W/(m²K)
Thermal transmittance of roofs: 0.16 W/(m²K) Thermal transmittance of roofs: 0.48 W/(m²K)
Thermal transmittance of windows: 1.8 W/(m²K) Thermal transmittance of windows: 2.8 W/(m²K)
Heating system: gas boiler + radiators Heating system: stove heating + electricity
4.1.2 Description of renovation measures

Energy efficiency packages are made up of combinations of various individual measures.
Individual measures analysed:
 heat recovery ventilation system η – 0.8;
 replacement of the heat source: air-water heat pump, pellet boiler, geothermal heat
pump;
 external wall insulation: 50/100 mm, 150/200 mm, 250/300 mm;
 roof insulation: 50/100 mm, 150/200 mm, 250/300 mm;
 replacement of windows: U = 0.7 W/(m²K), U = 1.1 W/(m²K), U = 1.5 W/(m²K);
 floor insulation: 100 mm, 200 mm, 300 mm;
 installation of solar thermal collectors.
The note ‘50/100’ for the insulation layer thickness of the external wall and roofing deck refers
to a situation where 50 mm of additional insulation has been used for a newer sample building
and 100 mm of additional insulation has been used for an older building in order to equalise
the thermal transmittance of the structures in post-renovation conditions.
When evaluating the cost of the measures, the cost estimates provided by general contracting
companies in the field of construction were used, which were compared with the unit prices
based on EKE Nora unit prices.
Table 15. Description of reconstruction measures.
Energy Newer building Older building

performance
class
Ventilation system Installation of a ventilation system
with heat recovery with heat recovery
Replacement of the heat source
(pellet boiler), heating system
E based on radiator heating
Additional insulation of the roof
(250 mm of mineral wool)
Replacement of doors (U = 1.0 W/(m²K))
Installation of a ventilation system Installation of a ventilation system
Replacement of the heat source Replacement of the heat source
(pellet boiler) (pellet boiler), heating system
based on radiator heating
Additional insulation of the roof
D (250 mm of mineral wool)
External wall additional insulation
(200 mm of mineral wool)
Replacement of windows (U = 0.7
W/(m²K))
Replacement of doors (U = 1.0
W/(m²K))
Installation of a ventilation system with Installation of a ventilation system
heat recovery with heat recovery
(geothermal heat pump) (geothermal heat pump), heating
Additional insulation of the attic system based on radiator heating
dropped ceiling (50 mm of cellulose Additional insulation of the
C fibre wool) roofing deck (250 mm of
Replacement of windows (U = 0.7 mineral wool)
W/(m²K)) External wall additional insulation
Replacement of doors (U = 1.0 (300 mm of mineral wool)
W/(m²K)) Replacement of windows (U = 0.7
W/(m²K))
Replacement of doors (U = 1.0
W/(m²K))
Installation of a ventilation system Installation of a ventilation system
(geothermal heat pump) (geothermal heat pump), heating
Solar panels for making hot water system based on radiator heating
Additional insulation of the roofing Solar panels for making hot water
deck (250 mm of cellulose fibre Additional insulation of the roofing
wool) deck (300 mm of mineral wool)
B External wall additional insulation External wall additional insulation
(250 mm of mineral wool) (300 mm of mineral wool)
Floor insulation (300 mm of Floor insulation (300 mm of
expanded polystyrene) expanded polystyrene)
Replacement of windows (U = 0.7 Replacement of windows (U =
W/(m²K)) 0.7 W/(m²K))
Replacement of doors (U = 1.0 Replacement of doors (U = 1.0
W/(m²K)) W/(m²K))

The results of financial calculations of the total expenditure are shown in Figures 54 and 55.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 54. Results of cost-effectiveness calculations for a newer small residential sample
building.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 55. Results of cost-effectiveness calculations for an older small residential sample
building.
The cost-optimal range for the reconstruction of a newer building only requiring the renovation
of technical systems is the energy performance indicator between 240 and 260 kWh/(m²a).
The cost-optimal range for the reconstruction of an older building also requiring the renovation
of the building envelope is the energy performance indicator between 250 and
260 kWh/(m²a). Reconstruction of technical systems only is not a case of major renovation,
therefore the minimum energy efficiency requirement for a major renovation should be set on
the basis of the buildings that require renovation of the building envelope. The current
minimum energy efficiency requirement for a major renovation of small residential buildings is
210 kWh/(m²a). When laying down the new requirements, the energy efficiency requirement
for a major renovation should be increased by one energy performance class, that is, the
energy efficiency requirement for a major renovation could be equal to the minimum energy
efficiency requirement of 160 kWh/(m²a) that applies to the new small residential buildings.
This is because the cost-effective range for the reconstruction of small residential buildings is
quite large and the changes in the total cost are relatively small up to the energy performance
value of 150 kWh/(m²a).
4.2 Apartment buildings

Two different sizes of buildings have been selected in order to take into account the
difference in energy use due to the compactness of a building: a smaller building made of
brick and a larger reinforced concrete building made with assembled elements. The brick
building and the reinforced concrete building were chosen as samples because the existing
apartment blocks are mainly the construction types made of brick and of reinforced concrete
(Figure 56).
Net area of apartment blocks,
Proportion
million m²
Large block
Other
Reinforced concrete – large panel
Brick
Wood
Figure 56. Net area of apartment blocks.
Details of the technical characteristics of the existing situation with the sample buildings are
given in Table 16 and in Figure 57.
Table 16. Technical characteristics of the sample apartment blocks.
Smaller Larger
Bearing structure Brick Reinforced concrete
Number of floors 4 5
Net floor area, m² 1383 3519
Heated area, m² 1154 2968
Number of apartments
Thermal conductivity of the 32 60
Building envelope, W/(m²·K)
External wall 1.0 0.9
Roof 1.1 0.8
Windows 2.0 2.0
Surface area of the building
envelope, m²
External wall 760 1410
Roof 320 610
Windows 260 520
Figure 57. Photos illustrating the sample apartment blocks.

Energy efficiency packages are made up of combinations of various individual measures. Individual
measures analysed:
 External wall insulation 150 mm, 200 mm and 300 mm
 Roofing deck insulation 300 mm, 400 mm and 500 mm
 Basement ceiling insulation 150 mm
 New windows with thermal transmittance of U = 1.1 W/(m²K) and U = 0.8 W/(m²K)
 New double-pipe heating system
 Installation of a mechanical ventilation system
o mechanical exhaust without heat recovery;
o mechanical exhaust with heat recovery by an exhaust air heat pump;
o mechanical intake exhaust with a central unit.
 Installation of solar panels (PV)
o smaller house 16 kW;
o larger house 32 kW.
The calculations for the costs of measures were based on the budgets for reconstruction work of
the apartment buildings that have applied for a renovation grant from the government. The costs of
measures only include the energy saving works. The cost of electricity, water, sewerage and other
works is not included and would increase the cost of the package by approximately 20 %.

The results of financial calculations of the total expenditure are shown in Figures 58 and 59.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 58. Results of cost-effectiveness calculations for a smaller sample apartment block.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 59. Results of cost-effectiveness calculations for a larger sample apartment block.
For a smaller apartment block, the cost-optimal energy consumption range is between 130 and
160 kWh/(m²a). For a larger apartment block, it is between 110 and 130 kWh/(m²a). Taking into
account the largely varying sizes and technical conditions of the existing apartment blocks, the cost-
optimal energy efficiency requirement for a major renovation would be equal to the 150 kWh/(m²a)
minimum energy efficiency requirement for new apartment buildings.
The results of the macroeconomic total cost calculations are shown in Figures 60 and 61.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 60. Results of macroeconomic cost-effectiveness calculations for a smaller apartment block.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 61. Results of macroeconomic cost-effectiveness calculations for a larger apartment block.
The macroeconomic cost-optimal calculations also support the equalisation of the energy efficiency
requirement for a major renovation with the current minimum energy efficiency requirement of
150 kWh/(m²a) for new apartment blocks.
4.3 Office buildings

The analysis of the energy savings potential of office buildings was based on two sample buildings
(Figures 62 and 63).
Figure 62. Office building 1.
Figure 63. Office building 2.
All calculations were performed on both building samples. The final results were the weighted
average values of the two buildings’ surface areas.
The building envelopes and air circulation of the existing buildings were characterised by the
following main indicators:
 Thermal transmittance of U ≈ 1.1
external walls W/(m²·K)
roofs W/(m²·K)
windows W/(m²·K)

The following simulations were performed:
 existing thermal transmittance, temperature ratio of the ventilation heat recovery 0.7;
 existing thermal transmittance of windows U=1.2, temperature ratio of the ventilation
heat recovery 0.7;
 temperature ratio of the ventilation heat recovery 0.7; additional insulation on the walls
15 cm, on the roof 20 cm; window U = 1.2 W/(m²·K);
15 cm, on the roof 20 cm; window U = 0.9 W/(m²·K); more efficient lighting;
25 cm, on the roof 30 cm; window U = 0.9 W/(m²·K); more efficient lighting;
25 cm, on the roof 30 cm; window U = 0.9 W/(m²·K).
Energy performance class D:

 external wall additional insulation +200 mm;
 roof additional insulation +250 mm;
 thermal conductivity of windows U = 1.2 W/(m²·K);
 ventilation system with heat recovery.
Energy performance class C:

 roof additional insulation 200 mm;
 ventilation system with heat recovery;
 lighting management.
Energy performance class C:

 roof additional insulation 300 mm;
 ventilation system with heat recovery;
 lighting management.

The results of financial calculations of the total expenditure are shown in Figure 64.
ΔNPV, EUR/m²
EPI, kWh/(m² a)
Figure 64. Results of cost-effectiveness calculations for an office building.
The cost-optimal energy efficiency requirement for a major renovation is 160 kWh/(m²a) and is
equal to the minimum requirements for energy efficiency of new office buildings.
References
Directive 2010/31/EU of the European Parliament and the Council of 19 May 2010 on the energy
performance of buildings (EPBD).
Delegated Regulation (EU) No 244/2012 of the European Commission, 16 January 2012.
Regulation No 55 of the Minister for Economic Affairs and Infrastructure of 3 June 2015 on minimum
energy performance requirements for buildings.
Regulation No 58 of the Minister for Economic Affairs and Infrastructure of 5 June 2015 on the
methods for calculating the energy performance of buildings.
Annexes
Annex 1. Simulation results for a small residential building (100 m²).

Annex 2. Simulation results for a small residential building (200 m²).
Used energy
Annex 3. Simulation results for a terraced building.
Annex 4. Simulation results for an office building.
Annex 5. Annex III to Regulation EU 244 (pursuant to EU Directive 2010/31/EU)
ANNEX
III
Reporting template that Member States may use for reporting to the Commission
pursuant to Article 5(2) of Directive 2010/31/EU and Article 6 of this Regulation
1. REFERENCE BUILDINGS
The building types used as the basis for the analysis of building stock energy efficiency
improvement in ‘ENMAK: Estonia’s long-term energy management development plan 2030+’
were used as reference buildings for existing buildings.
Representative buildings used:
1. small residential buildings;

2. apartment buildings;
3. office buildings.
When selecting the reference buildings, the existing building stock was taken into account, and
the most common types of buildings were used in simulation calculations.
In these simulation calculations, the following variables were set at different levels:
- thermal transmittance of external walls;
- thermal transmittance of roofs;
- thermal transmittance of the floor at ground level;
- thermal transmittance of windows;
- number of air leaks;
- ventilation system type;
- heat source type (small residential buildings).
This report sets out in detail the source data and results of energy simulations and cost-optimal
calculations for small residential buildings, apartment blocks and offices. A more detailed
description of the cost-effectiveness calculations is provided in Annex 1 ‘Cost optimal and
nZEB energy performance levels for buildings’.
Table 1. Reference building for existing buildings (major renovation)
For existing Building Ratio of Floor area, Descriptio Description Average Component
buildings geometry1 window m², as used n of the of the energy level
area over in the building2 average performanc requirement
the building Building building e kWh/m² a s (typical
envelope Code technology3 (prior to value)
and investment)
windows
with no
solar access
1. Single family buildings and subcategories Component
Older small External level
External wall: Windows: Heated Bearing 520 requirements
residential wall:
142 m² 22 m² area: structure – have not been
buildings U = 0.54
(14 % of 165 m² wood
W/(m²K) defined. The
Attic ceiling
façade Roof: regulation on
138 m²
area) U = 0.48 minimum
Floor at W/(m²K) energy
ground level: Windows: performance
138 m² U = 2.8 requirements
W/(m²K) sets out
Number of general
Heating
floors: 1 requirements
system:
for building
stove
envelopes,
heating
technical
External
Newer External wall: Windows: Heated Bearing 310 systems and
wall:
small 206 m² 50 m² area: structure – heating
U = 0.25
residential (20 % of 182 m² small block systems.
Attic ceiling W/(m²K)
buildings façade Roof:
237 m²
area) U = 0.16
Floor at W/(m²K)
ground level: Windows:
237 m² U-
1.8
Number of W/(m²K)
floors: 2
Heating
system: gas
boiler
2. Apartment blocks and multifamily buildings and subcategories
External
Smaller External wall: Windows: Heated Bearing 242
wall:
apartment 760 m² 260 m² area: structure –
U = 1.0
blocks (34 % of 1154 m² brick
W/(m²K)
Attic ceiling
façade Roof:
320 m²
area) U = 1.1
Floor at W/(m²K)
320 m² U = 2.0
W/(m²K)
1
S/V (surface to volume), orientation, area of N/W/S/E façade.
2
Construction material, typical air tightness (qualitative), use pattern (if appropriate), age (if appropriate).
3
Technical building systems, thermal transmittance of building elements, windows – area, thermal transmittance (U-
value), shading, passive systems, etc.
Number of
Heating
floors: 4
system:
district
heating
External
Larger External wall: Windows: Heated bearing 202
wall:
apartment 1410 m² 520 m² area: structure –
U = 0.9
blocks (37 % of 2968 m² assembled
Attic ceiling W/(m²K)
façade reinforced
610 m² Roof:
area) concrete
U = 0.8
Floor at W/(m²K)
610 m² U = 2.0
W/(m²K)
Number of Heating
floors: 5 system:
district
heating
External wall:
3. Office 310
U = 1.1
buildings
W/(m²K)
and Roof:
subcategori U = 1.0
es W/(m²K)
Windows:
U = 1.8
W/(m²K)
Heating
system:
district
heating
5. Other
non-
residential
building
categories
In connection with the definition of a nearly zero-energy building provided in Directive

2010/31/EU and with the updates to the minimum energy performance requirements, the
Ministry of Economic Affairs and Infrastructure commissioned an analysis to determine
the nearly zero-energy levels of new buildings. The study was conducted by the Tallinn
University of Technology. The following six building types were analysed:
 terraced buildings;
 apartment buildings;
 office buildings.
The factors taken into consideration when selecting the reference buildings included the
number of floors, the net area, and the window to façade area ratio. The aim was to select
buildings that the architects considered to be characteristic of newly planned buildings. On
the basis of the selected buildings, calculation models were developed to simulate energy
consumption.
In these simulation calculations, the following variables were set at different levels:
- thermal transmittance of external walls;
- thermal transmittance of roofs;
- thermal transmittance of the floor at ground level;
- thermal transmittance of windows;
- solar factor of the insulating glass unit (g-value);
- number of air leaks;
- window to façade area ratio (office buildings);
- heat source type (small residential buildings).
Descriptions of the calculation models can be found in Table 1. The area covered by the
models is presented in the form of the heated area, since energy consumption is presented in
relation to the heated area. The heated area is deemed to be the net area for which the indoor
climate is conditioned.
Table 2. Reference building for new buildings
For new Building Ratio of Floor area, Typical Component

buildings geometry4 window area m², energy level
over the performance requirement
building as used in the s
envelope and Building Code kWh/m² a
windows with
no solar access
1. Single- External wall: 137 / Windows: 19 / Heated area: Component

family 157 m² 104 m² (12 % / 101 / 206 m² level
buildings and 66 % of façade requirements
subcategories Roof: 130 / area) have not been
114 m² defined. The
regulation on
Floor at ground minimum
level: energy
100 / 115 m² performance
requirements
2. Apartment External wall: Windows: Heated area: sets out
blocks and 1906 m² 1232 m² (39 % 6373 m² general
multifamily of façade area) requirements
buildings and Ceiling: for building
4
S/V, area of N/W/S/E façade. Please note: the orientation of the building can constitute an energy efficiency measure in
itself in the case of new buildings.
subcategories 1493 m² envelopes,
technical
Floor at ground systems and
level: heating
1364 m² systems.
3. Office External wall: Windows: Heated area:

buildings and 1077 m² 1320 m² (55 % 4191 m²
subcategories of façade area)
Ceiling: 813 m²
Floor at ground
level:
1056 m²
4. Other non-
residential
building
categories
Table 3. Basic reporting table for energy performance relevant data
Quantity Unit Description
Energy performance calculations are carried out in

accordance with the Government of the Republic
Method and tool(s) Regulation No 55 on minimum energy performance
requirements1 and Regulation No 58 of the Minister
for Economic Affairs and Communications on the
methods for calculating the energy performance of
buildings1
Weighting factors for energy carriers:
Calculation 1) fuels obtained from renewable raw materials (wood and
wood-based fuels and other biofuels, with the exception of
peat and peat briquettes) 0.75;
2) district heating 0.9;
Primary energy 3) liquid fuels (fuel oil and liquefied gas) 1.0; The values assigned to primary energy conversion factors (per
conversion factors 4) natural gas 1.0; energy carrier) used for the calculation
5) solid fossil fuels (coal and other similar) 1.0;
6) peat and peat briquettes 1.0;
7) electricity 2.0.
Location Tallinn, 59.35 N and 24.8 E Name of the city with indication of latitude and longitude
Degree-days are
calculated for the
whole year. The
number of degree-
days depends on the
location of the
building and the HDD
Climate conditions bivalent (heating To be evaluated according to EN ISO 15927-6, specifying the
Heating degree-days
temperature. Estonia degree-day) period of calculation
is divided into six
regions. For
instance, the number
of degree-days in a
standard year in the
Tallinn region at the
bivalent temperature
17 °C is 4220.
When calculating
with a simulation
programme, the
‘Estonian Test
Reference Year’ is
used as external
climate data
CDD
Cooling degree-days Not used in Estonia (cooling
degree-day)
Data for degree-days is supplied

by the Estonian Meteorological
and Hydrological Institute and are
available to the public on the
KredEx website
http://www.kredex.ee/energiatohus Provide references on climatic dataset used for the calculation
Source of climatic dataset usest/kraadpaevad-4/
The external climate test reference

year [1] used in the simulation
programmes has been compiled
using climate data covering
30 years.
The terrain has not been described.

Terrain The calculation method does not E.g. rural area, sub-urban, urban. Explain if the presence of
description require consideration to be taken of nearby buildings has been considered or not
buildings located nearby.
Related to the heated/conditioned air volume (EN 13790) and

Length × Width × Height see Annexes 1 m×m×m considering as ‘length’ the horizontal dimension of the south-
Building geometry and 2 oriented façade.
Number of see Annexes 1 -

floors and 2
S/V (surface-to-volume) ratio see Annexes 1 m2/m3
and 2
South see Annexes 1 %
and 2
Ratio of window East see Annexes 1 %
area over total and 2
building envelope
North see Annexes 1 %
area
and 2
West see Annexes 1 %
and 2
Orientation Azimuth angle of the south façade (deviation from the South
see Annexes 1 °
direction of the ‘south’ oriented façade).
and 2
Small residential buildings: 0.6

Building utilisation In accordance with the building categories proposed in Annex 1
Apartment blocks: 0.6 to Directive 2010/31/EU.
Office buildings: 0.55
Small residential
Average thermal gain from occupants buildings: 2 W/m²
Apartment blocks: 3
Offices: 5
Latent heat
sources Small residential
buildings: 8
Total electric power of the complete lighting system of the
Specific electric power of the lighting system Apartment blocks: 8 W/m² conditioned rooms (all lamps + control equipment of the
lighting system)
Offices: 12
* In residential
buildings, lighting
utilisation is 0.1
Small residential
Specific electric power of electric equipment buildings: 2.4 W/m²
Apartment blocks: 3
Offices: 12
Small residential
buildings: New - 0.14 Weighted U-value of all walls: U_wall =
Average U-value of walls Existing - 0.25 / 0.54 (U_wall_1 · A_wall_1 + U_wall_2 · A_wall_2 + … +
Apartment blocks: U_wall_n
New - 0.17 · A_wall_n) / (A_wall_1 + A_wall_2 + … + A_wall_n); where
Existing - 0.8 / 1.1 U_wall_i = U-value of wall type i; A_wall_i = total surface area
of wall type i
Offices: New - 0.17
Existing - 1.0
Small residential
Building buildings: New - 0.09
elements Existing - 0.16 / 0.48
Apartment blocks: Similar to walls.

Average U-value of roof New - 0.14
Existing - 0.7 / 1.1
W/m²K
Offices: New - 0.14
Existing - 1.0
Small residential
Average U-value of foundation buildings: 0.09 W/m²K Similar to walls.
Apartment blocks:
0.14
Offices: 0.14
Small
residential
buildings:
New - 0.8
W/m²K
Average U-value of windows Existing - 2.1
Apartment Similar to walls; it should take into account the thermal bridge
due to the frame and dividers (according to EN ISO 10077-1)
blocks: New -
1.1
Existing - 2.0
Offices:
New -
1.1
Existing - 1.6
Total length Additional m
conductivities of
Average linear thermal bridges are
thermal added to simulation
Thermal bridges transmittance calculations in
accordance with W/mK
the regulation on
the methods for
calculating the
energy
performance of
buildings1
Not defined in the
External walls J/m²K
calculation method
Not defined in the
Thermal capacity per unit Internal walls J/m²K
calculation method To be evaluated according to EN ISO 13786
area
Not defined in the
Slabs J/m²K
calculation method
Not included in cost-optimal
Type of shading systems E.g. sun blind, roll-up shutter, curtain
calculations
Total solar energy transmittance of glazing (for radiation

Glazing 0.63-0.46 - perpendicular to the glazing), here: weighted value according
to the area of different windows (to be evaluated according to
EN 410)
Average g-value
Shading not Total solar energy transmittance for glazing and an external
Glazing + shading included in cost- - solar protection device must be evaluated according to EN
optimal calculations 13363-1/-2
Number of air leaks

q 50
Small
residential
buildings:
New - 1.0
Existing - 6.0 / 15
Infiltration rate (air changes per hour) m /(hm²)
3
E.g. calculated for a pressure difference inside/outside of 50 Pa
Apartment
blocks: New -
1.5
Existing - 4.4
Offices:
New -
1.5
Existing - 6.0
Small residential
Air flow rate buildings: 0.42 l/(cm²)
Apartment blocks:
Ventilation system 0.5
Building systems
Offices: 2.0
Heat recovery New buildings:

efficiency 80 %
Reconstruction:
60-80
Efficiency of heating system Generation District heating 100 %
Gas,
oil condensation
boiler 95
Pellet boiler 85
Electric heating 100
Ground source heat
pump
(COP) 3.5
Air-water heat pump
(COP)
2.4
Underfloor
Distribution % Evaluated in accordance with EN 15316-1, EN 15316-2-1,
heating 90 %
EN 15316-4-1, EN 15316-4-2, EN 15232, EN 14825 and
Radiators 97 %
EN 14511 standards
Emission Not defined in the %
calculation method
If the radiators do not

have thermostats, the
distribution
Control efficiency is reduced %
by 0.1 units.
Compressor - 3.5
Generation Fluid cooler - 5.0
Absorption cooling -
Efficiency of cooling system 0.7 Evaluated in accordance with EN 14825, EN 15243,
EN 14511 and EN 15232 standards
Depends on the
temperature of the
Distribution cooling water flow %
0.2-0.6
Emission Not defined in the %
calculation method
Control Not defined in the %

calculation method
District heating 100
Gas, oil
condensation
boiler 92
Pellet boiler 85
Electric heating 100
Generation Ground source heat %
pump (COP) 2.7
Efficiency of DHW system Evaluated in accordance with EN 15316-3-2, EN 15316-3-3
Air-water heat pump
(COP)
2.0
Distribution Not defined in the %

calculation
method
Small residential
Wint buildings: ≥ 21 °C
er
Apartment blocks: ≥
Temperature setpoint 21 Indoor operative temperature
Offices: ≥ 21
Building setpoints
and schedules Small residential
Sum buildings: ≤ 27 °C
mer
Apartment blocks: ≤
27
Offices: ≤ 25
Wint Not defined in the % Indoor relative humidity, if applicable: ‘Humidity has only a
er calculation method small effect on thermal sensation and perceived air quality in the
Humidity setpoint rooms of sedentary occupancy’ (EN 15251)
Sum Not defined in the %
mer calculation method
Occupancy In accordance with Table 2 in
Operation schedules and Section 6 of Regulation No 63 of
controls Lighting the Minister for Economic Provide comments or references (EN or national standards, etc.)
Appliances Affairs and Communications of on the schedules used for the calculation
Ventilation 8 October 2012 on the methods
Heating system for calculating the energy
Cooling system performance of buildings1. The
table provides detailed usage data
for lighting in residential buildings,
appliances in residential buildings,
people in residential buildings, and
for offices, buildings used for
educational purposes and pre-school
care establishments.
Energy building (Thermal) energy contribution 1) … Not included in cost- kWh/a E.g. solar greenhouse, natural ventilation, day lighting
need/use of main passive strategies 2) … optimal calculations kWh/a
implemented 3) … kWh/a
Energy consumption kWh/a
Energy need for heating using different
calculation variants is Heat to be delivered to or extracted from a conditioned space to
given in Table 5 maintain the intended temperature conditions during a given
Energy consumption kWh/a period of time
Energy need for cooling using different
calculation variants is
given in Table 5
Heat to be delivered to the needed amount of domestic hot water
Energy
consumption using to raise its temperature from the cold network temperature to the
Energy need for DHW kWh/a prefixed delivery temperature at the delivery point
different calculation
variants is given in
Table 5
Latent heat in the water vapour to be delivered to or extracted
Not included in cost-
Other energy need (humidification, from a conditioned space by a technical building system to
optimal calculations kWh/a
dehumidification) maintain a specified minimum or maximum humidity within the
space (if applicable)
Energy Electrical energy input to the ventilation system for air transport
consumption using and heat recovery (not including the energy input for preheating
Energy use for ventilation kWh/a
different calculation the air) and energy input to the humidification systems to satisfy
variants is given in the need for humidification
Table 5
Energy
consumption using
Energy use for internal lighting kWh/a
Electrical energy input to the lighting system and
Table 5
other appliances/systems
Energy
Other energy use (appliances, external lighting, consumption using
kWh/a
auxiliary systems, etc.) different calculation
Table 5
Energy
consumption using
kWh/a
Thermal energy from renewable sources different calculation
Energy generation (e.g. thermal solar collectors) variants is given in Energy from renewable sources (that are not depleted by
directly in or near Table 5 extraction, such as solar energy, wind, water power, renewed
the building biomass) or co-generation
Energy
Electrical energy generated in the building and used on- consumption using kWh/a
site different calculation
Table 5
Not included in the
Electrical energy generated in the building and cost-optimal kWh/a
exported to the market
calculation model
Energy
Electricity consumption using kWh/a
Table 5
Energy, expressed per energy carrier, supplied to the technical
Energy building systems through the system boundary, to satisfy the
Delivered energy consumption using
Fossil fuel kWh/a uses taken into account (heating, cooling, ventilation, domestic
different calculation hot water, lighting, appliances, etc.)
Energy consumption variants is given in
Table 5
Energy
Other (biomass, district consumption using
kWh/a
heating/cooling, etc.) different calculation
Table 5
Energy
consumption using
Primary energy kWh/a Energy that has not been subjected to any conversion or
transformation process
Table 5
4. Selecting variants/measures/packages
Table 4.1. Data on selected energy efficiency packages (new buildings)
Small residential buildings Current Nearly zero-energy Nearly zero-energy

building level level
practices
(100 m²) (200 m²)
U-value of external wall, 0.20 0.16 0.14

W/m²K
U-value of roof, W/m²K 0.12 0.10 0.14
U-value of floor (structure) 0.27 0.18 0.18

at ground level, W/m²K
U-value of window, W/m²K 1.1 1.1 0.9

(total)
G-value 0.55 0.55 0.55
Number of air leaks q ,

50 3.0 1.5 1.5
m /(h∙m²)
3
Ventilation system 0.8/1.8 0.8/1.5 0.8/1.5

(temperature ratio/SFP)
Measures based on renewable - Air-water heat pump + Air-water heat pump +

energy sources PV panels PV panels
Apartment buildings Current Nearly zero-energy

building level
practices
U-value of external wall, 0.17 0.16

(W/m²K)
U-value of roof, W/m²K 0.12 0.12
U-value of floor (structure) 0.21 0.18

at ground level, W/(m²K)
U-value of window, W/m²K 1.1 0.9

(total)
G-value 0.58 0.55

50 3.0 1.5
m /(h∙m²)
3
Ventilation system 0.8/1.8 0.8/1.5

Measures based on renewable - PV panels -
86
energy sources
87
Office Current Nearly zero-energy level
building
practices

W/(m²K)
U-value of floor at ground 0.18 0.06

level, W/(m²)
U-value of window, W/m²K 1.2 0.9

(total)
G-value 0.63 0.46

50 3.0 0.6
m /(h∙m²)
3
Ventilation system 0.75/2.0 0.8/1.5

Measures based on renewable - PV panels -

energy sources
Table 4.2. Data on selected energy efficiency packages (existing buildings)
Small residential buildings Existing requirement for a major Energy performance class C
renovation
Older/newer Energy performance class D
U-value of external 0.3 / 0.25 0.15 / 0.25

wall, W/m²K
U-value of roof, W/m²K 0.2 / 0.16 0.12 / 0.10
U-value of floor at 1.0 / 0.34 0.25 / 0.34

ground level, W/m²K
U-value of window, W/m²K 1.4 / 1.8 0.8 / 0.8
Heating source Pellet boiler Ground source heat pump
Ventilation system Heat recovery 80 % Heat recovery 80 %
Measures based on - -
renewable energy sources
Apartment buildings Existing requirement for a major Energy performance class C

renovation
Energy performance class D

W/m²K
88
U-value of floor at first 0.6 0.18

floor level, W/m²K
Thermal transmittance of 1.1 1.1

window, W/m²K
(glass/frame/total)
Heating system New double-pipe system New double-pipe system
Ventilation system Without heat recovery Heat recovery 80 %
Measures based on renewable - -

energy sources
Office Existing requirement for a major Energy performance class C

renovation
Energy performance class D
U-value of external 0.16 0.14

wall, W/m²K
U-value of floor at
ground level, W/m²K
Thermal transmittance of 1.2 0.9

window, W/m²K
(glass/frame/total)
Ventilation system (temperature Heat recovery 80 % Heat recovery 80 %

ratio/SFP)
Measures based on - -
renewable energy sources
3. Calculation of the primary energy demand of the measures
Energy performance calculations are carried out in accordance with Regulation No 55 of the
Minister for Economic Affairs and Infrastructure on minimum energy performance
requirements1 and with Regulation No 58 of the Minister for Economic Affairs and
Infrastructure on the methods for calculating the energy performance of buildings.1
The primary energy demand of a building is expressed using the energy performance indicator. This
figure shows the gross energy needs per square metre of heated area per year, multiplied by
weighting factors. The unit in which the energy performance indicator is measured is kWh/m²a.
Weighting factors for energy carriers:

1) fuels obtained from renewable raw materials (wood and wood-based fuels and other biofuels,
with the exception of peat and peat briquettes) 0.75;
2) district heating 0.9;
3) liquid fuels (fuel oil and liquefied gas) 1.0;
4) natural gas 1.0;
5) solid fossil fuels (coal and other similar) 1.0;
6) peat and peat briquettes 1.0;
7) electricity 2.0.
Table 5.1. Energy demand calculation output table (new buildings)
Small residential building (100 m²)

Energy consumption, kWh/m²a
Measure/package/ Delivered energy Primary energy Reduction in
variant Heating Cooling Ventilation Domestic Fans, Lighting, specified by source, demand, kWh/m²a demand for
(as described in exhaust air hot water pumps appliances kWh/m²a primary energy
Table 4) heat compared to the
(gas boiler; air-water reference building,
heat pump + PV panels) kWh/m²a
Current building 59.1 - 3.1 26.3 6.3 25 Electricity: 34.4; 154 (gas boiler) -
practices Gas: 85.4
79 (air-
Cost-optimal level 16.6 - 3.1 12.5 6.3 25 Electricity: 63.5 water heat 75
pump + PV
PV output: 24.0 panels)
Small residential building (200 m²)
Measure/package/ Energy consumption, kWh/m²a Delivered energy Primary energy Reduction in

variant specified by source, demand, kWh/m²a demand for
(as described in Heating Cooling Ventilation Domestic Fans, Lighting, kWh/m²a (gas boiler; primary energy
Table 4) exhaust air hot water pumps appliances geothermal heat pump compared to the
heat + PV panels) reference building,
kWh/m²a
90
Current building 96.3 - 3.2 26.3 6.3 25 Electricity: 34.5; 192 (gas -
practices Gas: 122.6 boiler)
87 (air-
Cost-optimal level 21.5 3.2 12.5 6.3 25 Electricity: 43.5 water heat 105
pump + PV
panels)
Apartment buildings
Measure/package/ Energy consumption, kWh/m²a Delivered energy Primary energy Reduction in

variant specified by source, demand, kWh/m²a demand for
(as described in Heating Cooling Ventilation Domestic Fans, Lighting, kWh/m²a (district (district heating) primary energy
Table 4) exhaust air hot water pumps appliances heating and compared to the
heat radiators) + PV reference building,
panels kWh/m²a
Current building 26.1 - 3.2 30.0 6.3 29.5 Electricity: 39.1 127 -
practices
District heating:
56.1
Cost-optimal level 13.6 - 3.2 30.0 6.3 29.5 Electricity: 39.1 103 24
District heating:
43.6
91
Office
Measure/package/ Delivered energy Primary energy Reduction in
variant Heating Cooling Ventilation Domestic Fans, Lighting, specified by source, demand, kWh/m²a demand for
(as described in exhaust air hot water pumps appliances kWh/m²a (district (district heating) primary energy
Table 4) heating heating and compared to the
radiators) reference building,
kWh/m²a
Current building 25.8 3.0 9.5 5.8 13.8 37.9 Electricity: 55.7 149 -
practices
District heating: 41.1
Cost-optimal level 32.0 3.0 10.2 5.8 12.9 22.3 Electricity: 37.8 93 56
District heating:
48.0
92
Table 5.2. Energy demand calculation output table (existing buildings)
Small residential building (older)

Measure/package Delivered energy Primary energy Reduction in
/variant Heating Cooling Ventilatio Domestic Fans, Lighting, specified by demand, kWh/m²a demand for
(as n exhaust hot water pumps appliances source, kWh/m²a primary energy
described in air heat compared to the
Table 4) reference building,
kWh/m²a
Existing 150 - 6.0 25 6.5 25.5 Electricity: 208 312

requirement for electric 38
a major heater
renovation Heating + hot
Energy water
performance (pellet): 175
class D
6.0
Energy 30 - electric 10 6.5 25.5 Electricity: 156 364
performance heater 38
class C
Heating + hot
water
(geothermal heat):
40
Small residential building (newer)

Measure/package Delivered energy Primary energy Reduction in
/variant Heating Cooling Ventilatio Domestic Fans, Lighting, specified by demand, kWh/m²a demand for primary
(as n exhaust hot water pumps appliances source, kWh/m²a energy compared to
described in air heat the reference
Table 4) building, kWh/m²a
93
6.0
Existing 150 - electric 25 6.5 25.5 Electricity: 207 103
requirement for heater 38
a major
Energy water (pellet):
performance 175
class D
6.0
Energy 30 - electric 10 6.5 25.5 Electricity: 156 154
performance heater 38
class C
Heating + hot
water
(geothermal
heat): 40
Apartment buildings
Measure/package Net energy use, kWh/m²a Delivered energy Primary energy Reduction in
/variant specified by demand, kWh/m²a demand for
(as Heating Cooling Ventilatio Domestic Fans, Lighting, source, kWh/m²a primary energy
described in n exhaust hot water pumps appliances (gas boiler and compared to the
Table 4) air heat underfloor reference
heating) building,
kWh/m²a
Existing 115 - - 30 5.0 29.5 Electricity: 174 68

requirement for 35
a major
water (district
Energy heating): 70
performance
class D
94
Energy 45 - 5.0 30 5.0 29.5 Electricity: 148 94
performance electric 40
class C heater
Heating + hot water
(district heating): 70
Office
Measure/package Energy consumption, kWh/m²a Reduction in demand
/variant (as Delivered energy Primary energy for primary energy
described in Heating Cooling Ventilation Domestic Fans, pumps Lighting, specified by source demand, kWh/m²a compared to the
Table 4) exhaust air hot water appliances reference building,
heat kWh/m²a
Existing 65 35 7.5 6 10 37.6 Electricity: 59 177 133
requirement for a
major renovation Heating + hot water
Energy (district heating): 71
performance
class D
Energy 45 30 7.5 6 10 37.6 Electricity: 54 154 156

performance
class C Heating + hot water
(district heating): 51
95
4. Calculation of total cost
New buildings
The economic calculations included construction cost calculations and discounted energy cost
calculations for 30 years in the case of residential buildings and 20 years in the case of non-
residential buildings. The cost of construction was calculated only for construction work and
components linked to improving energy performance.
Construction work and components to improve energy performance:

• adding insulation;
• replacing existing windows with windows with a lower thermal transmittance;
• installing a ventilation system with a better temperature ratio (without pipes);
• changes in the source of heat (boilers, heat pumps, etc.).
Labour costs, materials, overhead expenses, part of the project-management costs, design costs and
VAT were included in the construction costs relating to energy performance.
The energy prices used were as follows:
• Electricity, purchase EUR 0.113/kWh (incl. VAT @ 20 %)

• Electricity, sale EUR 0.035/kWh (incl. VAT @ 20 %)
• Natural gas EUR 0.048/kWh (incl. VAT @ 20 %)
• District heating EUR 0.060/kWh (incl. VAT @ 20 %)
The discount was calculated using the calculated interest rate and a relative price increase during
the calculation period. Depending on the uses of the buildings, the cost-effectiveness calculation
period was chosen to be 30 years (for residential buildings) or 20 years (for non-residential
buildings). The discount was based on the real interest rate of 2.5 %, which corresponds to the rate
of return of 3.5 % when inflation is 1 %. The real escalation of energy prices for the calculation
period was taken at 1 % per annum.
Financial calculations were based on the additional investment needed to achieve the nearly zero-
energy levels. When calculating the additional cost of the measure/package, the prices payable by
the customer, including all applicable taxes, VAT and support were taken into account in the
financial calculations. The calculations did not take into account the potential support that may
apply to the introduction of various technologies related to the production of renewable energy.
 The cost of building components was calculated by totalling the different expense
types, and a discount rate was applied to them using the discount factor.
 The criterion of profitability is that the net revenue generated and discounted during
the economic life of the investment should be greater than the initial investment.
Existing buildings
The economic calculations included construction cost calculations and discounted energy cost
calculations for 20 years. All renovation work costs were included in the calculation of construction
costs. For example, costs of additional roof insulation were added to the costs of roofing
installation.
The energy prices used, including value added tax, were as follows:
96
• Electricity EUR 0.11/kWh
• Natural gas EUR 0.05/kWh
• Pellet EUR 0.045/kWh
• District heating EUR 0.06/kWh
5. Cost-optimal level for reference buildings
Table 6.1. Comparison table for new buildings
Reference building Cost-optimal level, Current requirements for Gap

kWh/m²a reference buildings,
kWh/m²a
Small residential 87 160 46 %

building (200 m²)
Apartment buildings 103 150 31 %

160
Office buildings 93 42 %
Justification of the gap: In the case of small residential buildings, the cost-optimal level
depends on the heat source used. Since energy carriers are weighted differently, there is no
direct correlation between delivered energy and primary energy use, and so the cost-optimal
level established through primary energy can change.
Plan to reduce the non-justifiable gap: Class B requirements will start applying in 2018, and
class A – or nearly zero-energy requirements – will be in force as of 31 December 2019, which
means 80 for small residential buildings and 100 for apartment blocks and office buildings. As
a result, the differences between cost-optimal and nearly zero-energy will be -8 % in small
residential buildings, -3 % in apartment blocks and 8 % in office buildings.
Table 6.2. Comparison table for existing buildings
Reference building Cost-optimal level, Current requirements for Gap

kWh/m²a reference buildings,
kWh/m²a
Small residential 250 210 16 %

buildings
Apartment buildings 130 180 38 %
Office buildings 160 210 31 %
Justification of the gap: When laying down the new requirements, the energy efficiency
requirement for a major renovation should be increased by one energy performance class, i.e.
the energy efficiency requirement for a major renovation could be equal to the minimum
energy efficiency requirement of 160 kWh/(m²a) that applies to new small residential
97
buildings. This is because the cost-effective range for the reconstruction of small residential
buildings is quite large and the changes in the total cost are relatively small up to the energy
performance value of 150 kWh/(m²a).
Plan to reduce the non-justifiable gap: the transition to the class C requirements will take place
in 2018. As a result, the differences will disappear.
98

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European Union For the future

Cohesion Fund of Estonia

Analysis of cost-optimal minimum energy

Endrik Arumägi, Raimo Simson, Kalle Kuusk, Targo Kalamees, Jarek

The research steering group included the following members:

Copyrights: authors, 2017

2011 cost- Cost-optimal Nearly zero- Additional

Minimum requirements for new buildings:

Requirements for low-energy buildings:

Nearly zero-energy level requirements for new buildings:

1.2 Description of the study

 small residential buildings, 100 m²;

2.1 Energy calculations

2.2 Cost-effectiveness calculations

Table 1. Parameter values used for discount.

The macroeconomic calculations are based on the methodology described in Delegated

τ means the calculation period;

Table 2. Estimated CO2 prices used in macroeconomic calculations.

Energy carrier emissions

Thermal transmittance U, (W/m²·K)

Min. wool λ=0.040

Min. wool λ=0.040

Min. wool λ=0.035

Min. wool λ=0.035

Thermal transmittance U, (W/m²·K)

Min. wool λ=0.035

Min. wool λ=0.035

Thermal transmittance U, (W/m²·K)

Thermal transmittance U, (W/m²·K)

Min. wool λ=0.040

Min. wool λ=0.035

Thermal transmittance U, (W/m²·K)

3.1 Small residential buildings

3.1.1 Detached residential building (100 m²)

Figure 9. Ground floor plan of a detached residential building (100 m²)

Table 4. Technical characteristics of the building.

Ground source heat pump

Figure 13. Energy performance indicator (EPI) of a detached residential building

Figures 14 to 16 show the results of cost-effectiveness calculations for residential

Figure 17. Results of cost-effectiveness calculations for a detached residential building

3.1.3 Detached residential building (200 m²)

Table 5. Technical characteristics of the building.

Ground source heat pump Air-water SP Gas boiler

Figures 24 to 26 show the results of cost-effectiveness calculations for a detached residential

3.1.5 Terraced building

Table 6. Details of the terraced building.

Figure 29. Views of the terraced building.

Figures 33 to 35 show the results of cost-effectiveness calculations for terraced buildings in

3.2.1 Description of the building

Figure 37. Front and side views of the apartment block.

Table 7. Technical characteristics of the building.

3.2.2 Results of cost-effectiveness calculations

Figure 44. Results of cost-effectiveness calculations of an apartment block at the

3.3 Office buildings

3.3.1 Description of the analysed building

Figure 45. Views of the office building.

Table 8. Details of the studied building.

Table 9. Description of the boundary structures of the building.

Boundary structure Thermal Surface area Specific heat Proportion of

Boundary structure diso, mm Ui, W/(m²·K) Unit price, EUR/m²

Table 11. Analysed insulated glass units.

Option No of Ug, Utot, Utot, Selective Solar Glass Window

* SPG – sun protection glazing; CG – clear glazing.