The Energy Savings Opportunity Scheme (ESOS) is required for large organisations in the UK and for overseas companies that have a UK-registered establishment with 250 or more average monthly employees. Large organisations are defined in ESOS as having 250 or more employees or having an annual turnover of more than €50 million and an annual balance sheet total of more than €43 million. Public bodies are typically excluded from ESOS.
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ESOS Qualification Thresholds
Are you registered or based in the UK or a UK establishment?
You are not in ESOS.
A large undertaking is any UK undertaking that meets either one or both of the conditions below: -it employs 250 or more people -it has an annual turnover in excess of £44 million and an annual balance sheet total in excess of £38 million
Are you part of a group that includes at least one large undertaking?
Do you either employ 250 or more employees or have an annual turnover in excess of £44 million and an annual balance sheet total of more than £38 million?
You are not in ESOS.
Have you maintained the above qualification criteria for two consecutive accounting periods before the qualification date? (For phase 3, it's Dec. 31, 2022.)
You may not qualify for ESOS.
You qualify for ESOS.
You are in ESOS.
SafetyCulture Staff
ESOS Qualification Checklist
The Energy Savings Opportunity Scheme (ESOS) is required for large organisations in the UK and for overseas companies that have a UK-registered establishment with 250 or more average monthly employees. Large organisations are defined in ESOS as having 250 or more employees or having an annual turnover of more than €50 million and an annual balance sheet total of more than €43 million. Public bodies are typically excluded from ESOS.
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