Large and complex commercial and industrial buildings In March 2021, we published a consultation package on a proposed performance-based energy rating that will become mandatory for some buildings larger than 1,000m² in the coming years.387 Large buildings account for 64% of energy consumed by non-domestic buildings in England and Wales. 398 The consultation sets out the government's proposals to reduce carbon emissions in this portion of the building stock, by recognising and rewarding actual improvements in energy and carbon performance for the first time. The strategy paper proposes a phased roll-out, starting with commercial offices in England and Wales. The government's proposal is to use the performance-based approach to set sector-by-sector energy reduction targets which will be in line with the reductions required to meet our carbon budgets. Progress against these targets will be tracked on an annual basis. By structuring the policy in this way, we can provide building owners and businesses with visibility over the rate of progress that will be required out to 2050 to make a building compatible with Net Zero. The government aims to identify appropriate sector-level targets when ratings are rolled out to other commercial and industrial sectors and building types, subject to further sector-specific consultations.