Thanks so much for your help.
I understand as well as building designs meeting overall CO2 emissions targets, individual elements of the design have to meet minimum standards, or "backstops". In order to meet the Target Emission Rate, designers would typically have to select elements that are considerably better than these standards, for example minimum efficiencies of boilers, chillers, air distribution systems and lighting.
It appears that if the lighting failed to meet the backstop standard, (simply because the backstop standard for comparison incorporated an element of natural light) it would not be possible to trade off or compensate for the weakness by providing an improved performance in another backstop standard say roof insulation even if as a result the building had a much smaller carbon footprint?
It appears to me that the backstop standard may be appropriate for a speculative build shell only design but where a bespoke building for a specific use and to the clients design is proposed there should be more flexibility. Nobody - or the environment- is well served by the installation of unnecessary and unwanted equipment.
I understand that there are subdivisions of the different purpose groups within the SBEM calculations including one called a process warehouse with a different backstop standard to a storage warehouse for lighting.