What Changed
- HKEERSB expanded to accept registration for DCSs and CMCSs without needing separate green certifications.
- Capital expenditure on eligible installations qualifies for a whole profit tax deduction.
- Five operational guidelines published, taking effect on November 1, 2026, with full implementation of the overall scheme in Q1 2027.
The Electrical and Mechanical Services Department (EMSD) of the Hong Kong SAR Government announced on October 23, 2026, the launch of the revamped Hong Kong Energy Efficiency Registration Scheme for Buildings (HKEERSB) alongside five new and revised operational guidelines. This release supports the Government's Enhancement Scheme for District Cooling Systems (DCSs) and Centralised Multi-Building Cooling Systems (CMCSs), which was announced in the 2025 Policy Address to encourage non-governmental entities to establish small-scale DCSs or CMCSs across technology, taxation, and floor area arrangements.
The initiative directly affects property developers, building owners, non-governmental entities, facility managers, and engineering trade professionals operating in Hong Kong SAR. Under the revamped HKEERSB, coverage expands to accept registration applications for DCSs and CMCSs directly, removing the requirement to separately obtain external green certifications. Notably, capital expenditure incurred for eligible energy-efficient building installations under the scheme is eligible for a whole deduction during profit tax calculation.
To support system safety, reliability, and energy efficiency, the EMSD introduced five operational guidelines containing best practices, design references, and emerging technologies. The update revises three existing guidelines—'District Cooling Services Supply Conditions', 'Technical Guidelines for Connection to District Cooling System', and 'Guidelines for Excavation Works near the District Cooling System'—and introduces two new guidelines: 'Guidance Notes on Adoption of MiMEP in DCS' and 'Guidance Notes on Facility Upkeep of DCS Pipe Network'.
The revamped HKEERSB and all five operational guidelines will take effect on November 1, 2026. Other measures under the broader Enhancement Scheme will roll out in stages, reaching full implementation in the first quarter of 2027.
Who May Be Affected
Property developers, building owners, non-governmental entities, facility managers, and engineering trade professionals in Hong Kong SAR.
Cross-Border Context
Relevant to international real estate developers, green technology providers, and businesses operating commercial properties in Hong Kong SAR seeking tax deduction benefits and technical compliance for cooling infrastructure.
What to check next
- EMSD webpage for HKEERSB guidelines and forms
- Staged implementation announcements for remaining measures of the Enhancement Scheme leading up to Q1 2027
This article provides general information and does not constitute legal advice. Consult the official text and obtain advice appropriate to your circumstances where needed.