ESOS Phase 4

Do we need ESOS?

A short guide for hospitality operators — plus a simple checker. This is not legal advice. Always confirm against the latest GOV.UK guidance.

Guided scope check: £19 one-off. If you are likely in scope, we offer a discount on your first three months of Essential or Premium.

What is ESOS?

The Energy Savings Opportunity Scheme is a UK mandatory energy assessment for large undertakings and their corporate groups.

Qualification date

31 December 2026 — whether you qualify is judged on this date (Phase 4).

Compliance notification

Notify by 5 December 2027 if you qualify for Phase 4.

Large undertaking

250+ people employed, or turnover over £44m and balance sheet over £38m.

Groups

If any UK group member is large, the whole UK group generally participates.

Simple checker

Answer a few questions about your organisation on the Phase 4 qualification date (31 December 2026). Indicative only — edge cases (recent growth/shrink, overseas structures) need the full GOV.UK guidance.

1. On 31 Dec 2026, will you employ 250 or more people?

Include employees, owner-managers and partners. Part-time and full-time count the same.

2. Is annual turnover over £44 million and balance sheet total over £38 million?

Both financial tests must be met together. Use the accounts year ending on or in the 12 months before 31 Dec 2026.

3. Are you part of a UK corporate group where any UK member is a large undertaking?

If any UK group company meets the large tests, the UK group generally takes part.

4. Are you a public body?

Public sector organisations are generally excluded from ESOS.

If you may need ESOS

  1. Book the £19 guided scope check (email us to start).
  2. If you are likely in scope, ask for the first three months discount on Essential or Premium when you subscribe.
  3. Read the official guidance on GOV.UK — Energy Savings Opportunity Scheme.
  4. Ask us for an introduction to a qualified ESOS partner — we do not carry out the assessment ourselves.