The split depends on how much CO2 the building emits per square metre of living area each year. The worse
the building's energy performance, the higher the stage and the larger the landlord's share: from 0% at
stage 1 to 95% at stage 10.
If you have your own gas boiler
Tenants with their own gas contract pay the full CO2 cost first. The landlord must refund their share, and
tenants need to claim it within 12 months of receiving the gas bill. Choose “Own boiler in the flat” above
to work out the amount.
Exceptions
Commercial premises are split 50/50 without the stage model. If heritage or conservation rules prevent
energy upgrades, the landlord's share can be halved or dropped.
This calculator gives an estimate and is not legal advice. Last reviewed: 30 September 2026