One of the major problems I am seeing at the moment is people are making their houses very airtight achieving less than 2 air changes per hour. In other words the house is nearly sealed. However, they are not allowing for a adequate ventilation system so in some cases the attic insulation is dripping wet and sagging. This happened when we had the snow last year and then we had amild spell after. The Irish weather is so unpredictable.
Many self builders and housebuilders are constructing houes as follows: traditional block construction with insulation in cavity, sand cement internal face of external walls to achieve airtightness, mushroom fix 37.5mm insulated plasterboard to internal face of external walls, seal around all penetrations and opening in walls, floors and ceiling with Intello plus seal tape etc, 72mm insulated plasterboard in upstairs ceilings or to walls upstairs if it is dormar, 300mm attic insulation. Ventilation consists of HVAC units (€5k suply and fit), or just trickle vents in windows and wall vents as in traditonal construction.
This isn't a comment on how compliant it is otherwise.
I'm only going to comment on weaknesses in the spec above.
One weak point in the above specification jumps out at me - the 300mm attic insulation on the flat.
This tends to create a cold micro climate in the attic space leading to condensation esp with downlighters.
37.5mm warm-board isn't anywhere like enough so it will depend on the insulation in the cavity walling itself for compliance.
Omissions in the above specification would include the floor insulation for example

I have serious concerns with the MVHR systems as posted previously.
And so far nobody has addressed how a super-sealed house is supposed to actually function with kids and pets.
The theoretical sealing and heat retention goes out the window when you factor in normal human activities.
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Which brings me to the main part of the carbon footprint - making cups of tea.
Working from home (such work as there is, these days!) need lubrication.
All the measures to insulation the house taken together won't make me a cup of tea

Flippancy aside, this points to the hole in the government strategy.
How we can get credits for generating electricity.
With these we can all make "free" cups of tea!
ONQ.
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All advice on AAM is remote from the situation and cannot be relied upon as a defence or support - in and of itself - should legal action be taken.
Competent legal and building professionals should be asked to advise in Real Life with rights to inspect and issue reports on the matters at hand.