Question to the Department for Energy Security & Net Zero:

To ask His Majesty's Government, further to the Written Answer by Baroness Twycross on 13 February (HL4762), what routes are available to owner-occupiers of listed buildings that are exempt from requiring an energy performance certificate to access the Boiler Upgrade Scheme.

Answered by Lord Hunt of Kings Heath - Minister of State (Department for Energy Security and Net Zero)

A property must have a valid Energy Performance Certificate (EPC) to be eligible for the Boiler Upgrade Scheme (BUS) as they support property owners to understand how energy efficient their building is, enabling them to make an informed choice on whether to proceed with an installation.

While completing an EPC is generally not a requirement for listed buildings, they can still be obtained from an accredited EPC assessor, to meet BUS eligibility requirements. The Government will continue to review scheme eligibility criteria, and consider changes to drive further demand, making low carbon heating accessible to a wider range of households.

Question to the Department for Digital, Culture, Media & Sport:

To ask His Majesty's Government, further to the Written Answer by Baroness Twycross on 6 March (HL4299), whether the Government Art Collection has a different public interest threshold for disclosure depending on which department administers the premises in which works are displayed; and if so, why.

Answered by Baroness Twycross - Baroness in Waiting (HM Household) (Whip)

I refer the Noble Lady to my answer of 6 March 2025 (UIN HL4299). Information requests are considered on their individual merits on a case-by-case basis.

Question to the Cabinet Office:

To ask His Majesty's Government, further to the Written Answer by Baroness Twycross on 28 January (HL3970), why the financial restatements in the Government Property Agency Accounts 2022–23 resulted in both an increase and a decrease in right of use assets; and whether there are any inconsistencies in the application of IFRS 16 across the head lease and sub-lease transactions.

Answered by Baroness Anderson of Stoke-on-Trent - Baroness in Waiting (HM Household) (Whip)

The financial restatements of the Government Property Agency Accounts 2022/23 resulted in both an increase and a decrease in right of use assets because they related to two separate changes to lease terms for different properties at different stages of their lease lifecycle.

The surrender and grant of a new head lease in July 2022 related to a vacant property undergoing major refurbishment as part of the GPA’s Whitehall Campus Programme. The new head lease resulted in an increase to right of use assets because there was no corresponding finance sub-lease during the refurbishment. The GPA therefore retained all the risks and rewards incidental to ownership of the right of use asset.

The Deed of Variation in March 2023 to extend a sub-lease term by 12 years to align with the head lease resulted in the classification of the sub-lease being reassessed as a finance lease rather than an operating lease. This was because the sub-lease term now represented in excess of 75% of the expected useful economic life of the underlying right of use asset. The reclassification resulted in a decrease in right of use assets because the GPA derecognised the asset previously retained when the sub-lease was classified as an operating lease.

On that basis, we are satisfied that IFRS 16 has been applied appropriately across the head lease and sub-lease transactions.

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