# Commission Delegated Regulation (EU) No 244/2012 of 16 January 2012 supplementing Directive 2010/31/EU of the European Parliament and of the Council on the energy performance of buildings by establishing a comparative methodology framework for calculating cost-optimal levels of minimum energy performance requirements for buildings and building elements (Text with EEA relevance), Division (1)

Extent: E+W+S+N.I.

When determining the global cost of a measure/package/variant for the financial calculation, the relevant prices to be taken into account are the prices paid by the customer including all applicable taxes including VAT and charges. Ideally also the subsidies available for different variants/packages/measures are to be included into the calculation, but Member States can choose to leave subsidies aside, ensuring however that in that case both subsidies and support schemes for technologies, but also possibly existing subsidies for energy prices are taken out.

---
Source: https://www.legislation.gov.uk/eur/2012/244/annex/I/division/4/division/4.3/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-244/annex-I/division-4/division-4.3/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.