ESOS Compliance & Reporting

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 3 Apply To?

An organisation qualifies as a ‘large undertaking’ under ESOS Phase 3 if:

  • it has more than 250 employees.


  • it has an annual turnover exceeding £44m+ and a balance sheet exceeding £38m+ on 31st December 2022.

For UK corporate groups, if one member of the group meets the criteria the entire UK group must comply.

ESOS Report

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 2022 for the 3rd rolling phase.

For businesses that qualify, the final date for compliance in the 3rd phase is the 5th December 2023. Qualifying businesses MUST have registered their ESOS compliance with the Environmental Agency on or before this date.

The qualification and compliance dates for the first 3 rolling phases of ESOS are given in the table below.

Phase Qualification date Four-year compliance phase Compliance date
1 31st December 2014 6th December 2011 – 5th December 2015 5th December 2015
2 31st December 2018 6th December 2015 – 5th December 2019 5th December 2019
3 31st December 2022 6th December 2019 – 5th December 2023 5th December 2023
4 31st December 2026 6th December 2023 – 5th December 2027 5th December 2027

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 by filling in the form below or dropping us an email at

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