What Is ESOS?
ESOS is a government scheme requiring large UK organisations to measure and audit their total energy usage every four years. The scheme identifies cost-effective energy-saving opportunities and encourages real action on energy efficiency.
You must comply with ESOS if, on the Phase 4 qualification date, your business:
- Employs 250 or more people
- Has an annual turnover over £44 million and a balance sheet total of more than £38 million
- Belongs to a corporate group that meets these criteria
Phase 4 qualification date: 31 December 2026
Reporting deadline: Expected to be 5 December 2027
While the deadline may seem distant, earlier preparation is key. With increased reporting complexity and enforcement, waiting could lead to rushed audits and missed opportunities.