Expanding the scope of the Regulation to include new product subcategories, such as cogeneration water heaters and tanks with PCM materials. Differentiating requirements for electric and gas water heaters to allow further energy savings. Introducing resource-efficiency requirements, including ensuring the availability of spare parts and facilitating easier access to repair and maintenance information, in line with the circular economy. This also includes providing end-of-life information on product dismantling for material recovery, recycling, and disposal. The draft regulation takes into account comments from the Ecodesign and Energy Labelling Consultation Forum meetings, held on 27 September 2021 and 23 April 2023 and seeks to balance energy efficiency improvements with practical implementation.