ESOS Phase 4 is the current four-year compliance period for the UK’s mandatory Energy Savings Opportunity Scheme, administered by the Environment Agency, running from 6th December 2023 to 5th December 2027.
With a highly experienced ESOS team comprised of energy specialists, data analysts and lead assessors, we are able to combine expert oversight, strong project management and actionable energy insights to ensure your business not only remains compliant, but can maximise the benefits of the ESOS process.
Qualification for ESOS Phase 4
Businesses based in the UK qualify for ESOS if they meet one or both of the following criteria:
- Employ 250 or more people
- Have both an annual turnover exceeding £44 million and annual balance sheet total exceeding £38 million
Even if your individual entity doesn’t meet these thresholds, you may still be in scope if you are part of a larger corporate group or another entity within the group qualifies.
Key dates and deadlines for ESOS reporting:
ESOS Phase 3
- 5th December 2026 – Second annual progress report deadline
ESOS Phase 4
- 31st December 2026 – Qualification date
- 5th December 2027 – Submission deadline




