Which buildings are exempt from providing Energy Performance Certificates?

The following buildings are exempt from requiring an EPC:
· Places of worship,
· Stand-alone buildings of less than 50 square metres (except for dwellings),
· Temporary buildings with a planned time of use of 2 years or less,
· Particular buildings with low energy demand (eg barns).
· In certain limited circumstances buildings to be demolished are exempt from requiring a certificate. An Energy Performance Certificate is not required for any (off-plan) sales or lettings before the construction of the building has been completed.
-- CLG (http://www.communities.gov.uk/)