Executive Summary

What is ESOS?

The Energy Savings Opportunity Scheme (ESOS) is a mandatory energy assessment and

energy saving identification scheme for large undertakings (and their corporate groups).

The scheme applies throughout the UK.

Am I in scope of ESOS?

You are likely to be in scope of ESOS if, on the qualification date (31 December 2014 for the

first phase of ESOS), you are:

1. An undertaking which has 250 or more employees1

2. An undertaking which has fewer than 250 employees, but has:

o an annual turnover exceeding €50m and

o a balance sheet exceeding €43m.

3. Part of a corporate group which includes an undertaking which meets criteria (1) or (2)


Organisations that are required to comply with the Public Contracts Regulations 2006 or the

Public Contracts Regulations (Scotland) 2012 are exempt from the scheme.


Here employees include all contracted staff, owner managers and partners employed directly by the undertaking in the UK or abroad. Companies do not have to include employees of subsidiaries or other group undertakings based overseas.

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Contains public sector information licensed under the Open Government Licence v3.0.