Building Regulations 2007 Boiler Efficiency Requirement
Under the revised Building Regulations Part L (S.I. No. 854 of 2007):
After the 31st day of March 2008, oil and gas fired boilers in new dwellings must meet a minimum seasonal net efficiency of 86% and where oil and gas fired boilers are being installed as replacements in existing dwellings, those boilers must meet a minimum seasonal net efficiency of 86% where practicable.