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ESOS phase 3
ESOS applies to large UK undertakings and their corporate groups. It mainly affects businesses but can also apply to not-for-profit bodies and any other non-public sector undertakings that are large enough to meet the qualification criteria.
Corporate groups qualify if at least one UK group member meets the ESOS definition of a large undertaking.
If you’re very close to the qualification threshold or have substantially increased or decreased in size in recent years, read the full guidance on complying with ESOS. This includes additional information on how to assess if you qualify.
Public sector organisations do not usually need to comply with ESOS. For more information on organisations that do not need to comply, give us a call and we can guide you through it.
The qualification criteria are similar to that of SCER. Large UK undertakings and corporate groups are defined under ESOS Phase 3 as:
It is also important to note that if you reported for ESOS Phase 1 & 2 then you are also obligated to report again. However, if your business has undergone a material change then you may be subject to an exception.
Deadlines for ESOS compliance
Businesses are required to notify the Environment Agency by a set deadline that they have complied with their ESOS obligations.
The deadline for ESOS Phase 3 (the third compliance period) is 5th December 2023.
This follows the ESOS Phase 2 (the second compliance period) deadline which was 5th December 2019. If you’re not sure whether you qualified for the last compliance period then contact us and we will guide you through it.