The Energy Savings Opportunity Scheme (ESOS) is an energy assessment and energy
saving scheme and is established by the Energy Savings Opportunity Scheme Regulations
2014 (ESOS Regulations).
The scheme applies to large undertakings and groups containing large undertakings in the
The qualification date for the first compliance period is 31 December 2014.
A large undertaking is:
- any UK undertaking that meets either one or both of the conditions below:
it employs 250 or more people1
it has an annual turnover in excess of 50 million euro (£38,937,777), and an annual
balance sheet total in excess of 43 million euro (£33,486,489)