Energy Auditing Scheme - EAS

SI 426 Energy Audits & Investment Grade Audits

Is your organisation legally required to carry out an energy audit every four years? TEA delivers fully compliant SI 426 audits and comprehensive Investment Grade Audits that go beyond box-ticking, giving you the data to act, invest, and save.

Who must comply?
Large Enterprises (non-SME) Public Sector Buildings >500 m² Annual energy spend >€35,000 Audited every 4 years

Legal Obligation

What Is an SI 426 Energy Audit?

The EU Energy Efficiency Directive (EED) requires large enterprises and qualifying public sector buildings to undergo a structured energy audit every four years. In Ireland this statutory programme is known as the Energy Auditing Scheme (EAS), and it is given force in domestic law by SI 426 of 2014, as amended by SI 646 of 2016 and SI 599 of 2019.

The audit covers at least 85% of an organisation's total energy consumption across buildings, industrial processes, and transport. Findings must be reported to the Sustainable Energy Authority of Ireland (SEAI). Non-compliance carries legal risk, and SEAI is increasingly active in enforcement.

Full minimum criteria are available in the SEAI Minimum Criteria document (PDF).

Private Sector

Non-SMEs (Large Enterprises)

  • Employs more than 250 persons, OR
  • Annual turnover exceeds €50 million AND balance sheet exceeds €43 million
  • Includes large multinationals with Irish operations
  • Each registered Irish entity assessed individually
Public Sector

Public Sector Buildings

  • Total useful floor area greater than 500 m², OR
  • Annual energy spend exceeding €35,000
  • Includes local authorities, state agencies, hospitals
  • Schools may be exempt in limited circumstances

Schools (Limited Exemption) : A school is only exempt if BOTH conditions are met: (1) it has provided energy data to SEAI through the Monitoring and Reporting Mechanism; AND (2) SEAI is satisfied that the school is pro-actively engaged in exemplar energy management.

Scope of Work

What Does an SI 426 Audit Include?

A compliant SI 426 energy audit is far more than a data-collection exercise. It provides a structured assessment of where and how energy is used, the key drivers of consumption and a prioritised set of cost-effective improvement recommendations.

🏢

Buildings & Facilities

Heating, cooling, ventilation, hot water, lighting and building fabric assessed against best-practice benchmarks.

⚙️

Industrial Processes

Process heat, compressed air, motors, drives and production equipment reviewed for efficiency losses and upgrade opportunities.

🚚

Transport & Fleet

Fleet fuel consumption and transport energy use, covering fuel purchased in the Republic of Ireland.

📋

Recommendations Report

A formal report documenting findings, savings opportunities, estimated costs and payback periods, ready for SEAI submission.

Beyond Compliance

Investment Grade Audits (IGA): Turn Data Into Decisions

An Investment Grade Audit (IGA), also known as a Type 3 or Level 3 energy audit goes significantly beyond the SI 426 standard. Where the standard audit satisfies your legal obligation, an IGA provides the rigorous technical and financial analysis that building owners, finance providers, and senior decision-makers need to confidently commit to capital investment.

The IGA builds a calibrated energy model of your building using real measured data, then evaluates each potential energy conservation measure (ECM) in depth, from LED lighting and HVAC optimisation to building envelope improvements and renewable energy systems with detailed cost, savings, payback, and risk assessment for each measure.

SI 426 Audit vs Investment Grade Audit

Feature SI 426 Audit Investment Grade Audit
Legal requirementYes, every 4 years Optional (recommended)
Energy use assessmentMin. 85% of consumption100% - deep system-by-system
Costing of measuresIndicative estimatesFully costed retrofit options
Financial modellingBasic paybackLife-cycle cost, NPV, IRR
Risk assessmentNot requiredDetailed uncertainty analysis
Energy modellingSimplifiedCalibrated dynamic model
Suitable for finance / EPCNoYes, banks & ESCOs
SEAI grant / funding supportCompliance onlyFoundation for grant applications

When is an IGA the right choice? An IGA is particularly valuable when planning a significant retrofit or capital programme; seeking external finance or a green loan; entering an Energy Performance Contract (EPC) with an ESCO; or applying for SEAI deep retrofit or public sector funding.

Our Approach

How TEA Delivers Your Energy Audit

Our auditors are registered with SEAI and hold Certified Energy Manager (CEM) qualifications, meeting all statutory requirements. Here is what to expect when you work with us.

1

Initial Scoping Call

We confirm your compliance status, establish the scope (buildings, processes, fleet) and identify any existing data or previous audits we can build on.

2

Data Collection & Site Survey

Our team gathers utility bills, metering data, equipment schedules, and floor plans, then carries out a detailed on-site walkthrough of all energy systems.

3

Analysis & Modelling

We analyse energy consumption patterns, benchmark against comparable facilities and for IGAs, build a calibrated energy model to test retrofit scenarios.

4

Recommendations & Report

You receive a clear, prioritised report covering no-cost quick wins, medium-term improvements and capital investment options — each with costs, savings, and payback.

5

SEAI Submission & Ongoing Support

We prepare and submit the statutory report to SEAI on your behalf, and can support you in implementing recommendations and accessing available grants.

Why Choose TEA

25+ Years Delivering Ireland's Energy Transition

Tipperary Energy Agency is a not-for-profit social enterprise founded in 1998. We have been at the forefront of energy efficiency and retrofit in Ireland ever since, working with local authorities, communities, businesses, and the public sector across the country.

25+

Years of Experience

Over two decades supporting Ireland's transition to sustainable energy use.

40+

European Projects

Successfully completed more than 40 national and EU research and demonstration projects.

€1.4M

Savings Delivered

Helped Tipperary County Council alone achieve over €1.4 million in energy cost savings.

SEAI

Registered Auditors

Our auditors are SEAI-registered Certified Energy Managers (CEMs), meeting all statutory requirements under SI 426.

Common Questions

Frequently Asked Questions

What happens if my organisation doesn't comply with SI 426?

SI 426 is a legal requirement. SEAI has been increasingly active in pursuing compliance, and large enterprises are now required to notify SEAI of their compliance status. Non-compliant organisations face legal exposure and reputational risk. Contact us for a free obligation check.

Can an ISO 50001 energy management system replace the SI 426 audit?

Yes. Organisations holding a certified ISO 50001 system covering at least 85% of total energy use are considered to have met the SI 426 obligation, provided it is subject to independent third-party certification. TEA can advise on whether your current certification qualifies.

How long does an SI 426 energy audit take?

For a typical mid-sized enterprise or public sector building, the process from scoping to final report takes between four and eight weeks. An Investment Grade Audit for a larger or more complex site may take longer.

What is the difference between an SI 426 audit and an Investment Grade Audit (IGA)?

An SI 426 audit satisfies your statutory compliance obligation. An IGA goes further, providing fully costed, financially modelled and risk-assessed retrofit options that support investment decisions, green finance applications and Energy Performance Contracts.

Does the audit cover transport and fleet as well as buildings?

Yes. The SI 426 audit must cover at least 85% of total energy consumption, including buildings, industrial processes, and transport. Where actual data is unavailable, verified estimates based on kilometres travelled and average fuel consumption may be used.

Can TEA help us access SEAI grants after the audit?

Absolutely. Our team can support you in identifying and applying for relevant SEAI grant schemes, green finance products and retrofit funding programmes to help implement the recommendations identified in your audit.

Ready to Check Your Obligation?

Whether you need to meet your SI 426 legal requirement, or want an Investment Grade Audit to unlock your next retrofit project, our team is here to help. Get in touch today for a no-obligation conversation.