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1. The Commission is empowered to adopt delegated acts in accordance with Article 32 to supplement this Directive concerning the establishment and revision of a comparative methodology framework for calculating cost-optimal levels of minimum energy performance requirements for buildings and building elements. By 30 June 2025, the Commission shall revise the comparative methodology framework for calculating cost-optimal levels of minimum energy performance requirements in new buildings and existing buildings undergoing major renovation and for individual building elements. Those levels shall be in line with the national pathways set out in the national energy and climate plans submitted to the Commission pursuant to Article 14 of Regulation (EU) 2018/1999. The comparative methodology framework shall be laid down in accordance with Annex VII and shall differentiate between new and existing buildings and between different categories of building.

2. Member States shall calculate cost-optimal levels of minimum energy performance requirements using the comparative methodology framework established in accordance with paragraph 1 and relevant parameters, such as climatic conditions and the practical accessibility of energy infrastructure, and compare the results of that calculation with the minimum energy performance requirements in force. When calculating the cost-optimal levels of minimum energy performance requirements, Member States may take into account the life-cycle GWP. Member States shall report to the Commission all input data and assumptions used for the calculations of cost-optimal levels of minimum energy performance requirements and the results of those calculations. To that end Member States shall use the template provided in Annex III to the Commission Delegated Regulation (EU) No 244/2012 . Member States shall update and submit those reports to the Commission at regular intervals, which shall not be longer than five years. The first report on the calculations on the basis of the revised methodology framework pursuant to paragraph 1 of this Article shall be submitted by 30 June 2028.

3. If the result of the comparison performed in accordance with paragraph 2 shows that the minimum energy performance requirements in force in a Member State are less energy-efficient than cost-optimal levels of minimum energy performance requirements by more than 15 %, the Member State concerned shall adjust the minimum energy performance requirements in place within 24 months of the availability of the results of that comparison.

4. The Commission shall publish a report on the progress of the Member States in reaching cost-optimal levels of minimum energy performance requirements.