Sustainable retrofit of existing buildings. Stage Zero. Lesson 4. Fiscal incentives and funding opportunities

The objectives of this lesson are to discuss the background of VAT (Value Added
Tax), the carbon equation, incentivising sustainability and design quality. In Europe, VAT varies between different places; for example in the UK, the rate varies from 20% to 0% depending on the construction, i.e. whether it is a refurbishment or a new build. The difference in the rates of VAT in different types of buildings is the incentive behind the demolition of old buildings in preference to new buildings in the UK because of the high rate of VAT for retrofit (20%). If a client, developer or authority is looking at the master planning of a large area of a city or at an individual building, such high VAT taxation is a driver in the decision-making process.
This module focuses on the Stage zero and retrofitting projects, providing guidance on proposals and showing different approaches that can be used with clients in projects depending on its scale (large or small). The aim is to provide advice to young architects of how to approach retrofit opportunities and projects and the new knowledge gained into actual architectural works.
Additionally, it provides information on how to look for fiscal incentives and funding opportunities and procurement for retrofitting and in conjunction with the Net-Learning Handbook of research and analysis the programme explores the field of energy auditing and connected topics.