A BER is required for any new dwelling at point of occupancy, sale or rent applied for permission after 1st jan 2007
A BER is required for any existing dwelling at point of sale or rent after 1st jan 2009
I dont know what you mean by 'who will be covered by it?'... the building will be covered by it.
A final rating will cost about 250-300 for new dwellings, a provisional ber, advisory report and final ber will cost about 500-600...
The cost for existing dwellings isnt available yet because the procedure to assess isnt available yet.
But if it will include visiting the site, measuring the build, inputing the details, calculating the u values etc it will probably cost in excess of 600 each.