​The Energy Savings Opportunity Scheme (ESOS) was introduced in 2014 to incentivise large UK based businesses to implement energy saving measures and help reduce the UK’s carbon emissions as we work towards becoming net zero by 2050. The scheme requires affected businesses to carry out energy surveys accompanied by cost-effective recommendations to reduce energy demand and improve their energy efficiency.
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Companies need to comply if they are:
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Registered or based in the UK or a UK establishment
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Employ 250 people or more, or
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Have an annual turnover greater than £44m AND an annual balance sheet greater than £38m
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Phase 3 actions
As a consequence of the changes implemented for Phase 3 an action plan was required to be submitted to the Environment Agency with annual reporting of progress against this plan. This is be completed via the MESOS online portal. The key dates associated with this phase are
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5th December 2025 - action plan progress update to be submitted
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5th December 2026 - action plan progress update to be submitted
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Phase 4
The dates for this phase of the ESOS scheme are
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6th December 2023 to 5th December 2027 - audits to be completed in this period
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31st December 2026 - Qualification date [1]
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5th December 2027 - Compliance date [2]
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12 months of energy data to be included in the submission, this period should include the qualification date. The compliance data and corporate structure should be as per this date.
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The online submission should be completed by this date.​​​
Energy Saving Opportunity Scheme (ESOS)
Please contact us if you require assistance with the preparation, reporting and management of your ESOS compliance.
There are commonalities between the data collected for ESOS and SECR and so the processes can be combined to simplify the actions required​.
We are an accredited ESOS Lead Assessor. If uncertain as to your requirements, please feel free to contact us.
ESOS is an energy assessment and energy saving scheme and is established by the Energy Savings Opportunity Scheme Regulations 2014 (ESOS Regulations). The ESOS Regulations have been substantially amended in 2023, through The Energy Savings Opportunity Scheme (Amendment) Regulations 2023, to make changes to the scheme.
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The scheme applies to large undertakings and groups containing large undertakings in the UK. An undertaking, as defined in the Companies Act 2006, is:
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a corporate body or partnership
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an unincorporated association carrying on a trade or business, with or without a view to profit