What is ESOS? - The Energy Savings Opportunity Scheme
The Energy Savings Opportunity Scheme (ESOS), is a mandatory government energy assessment scheme which affects up to 10,000 UK organisations, known as ‘large undertakings’. ESOS compliance requires participants to:
Who Does ESOS Phase 4 Apply To?
An organisation qualifies as a ‘large undertaking’ under ESOS Phase 3 if:
- it has more than 250 employees.
or
- it has an annual turnover exceeding £44m+ and a balance sheet exceeding £38m+ on 31st December 2026.
For UK corporate groups, if one member of the group meets the criteria the entire UK group must comply.

ESOS Compliance Assessment Dates
UK businesses must assess whether they are in scope for participating in ESOS by the qualification date of each phase. The next qualification date is 31st December 2026 for the 4th rolling phase.
For businesses that qualify, the final date for compliance in the 4th phase is the 5th December 2026. Qualifying businesses MUST have registered their ESOS compliance with the Environmental Agency on or before this date.
Get ESOS Phase 3 help from an ESOS Lead Assessor
To find out if you qualify or get started with your ESOS report, get in touch.
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