The ESOS process is deadline driven and meeting key dates is a non-negotiable. The penalties for not complying / providing false or misleading information are £50,000 each. Simply not maintaining adequate records could cost you £5,000. The carrot on the end of the stick is the financial benefits you stand to gain.
Qualifying for inclusion under the ESOS umbrella depends on the status of your company in terms of employee numbers, turnover and balance sheet on 31 December 2014. Regardless of whether you meet the 2014 threshold or not, you must reconsider your situation on 31 December 2018, 2022 and 2026.
| Compliance Period | Qualification Date | Compliance Period | Compliance Date |
| 1 | 31 December 2014 | From 17 July 2014* to 5 December 2015 | 5 December 2015 |
| 2 | 31 December 2018 | From 6 December 2015 to 5 December 2019 | 5 December 2019 |
| 3 | 31 December 2022 | From 6 December 2019 to 5 December 2023 | 5 December 2023 |
| 4 | 31 December 2026 | From 6 December 2023 to 5 December 2027 | 5 December 2027 |
Notes:
1. The first compliance period begins on the date the regulations became effective
2. Energy audits from 6 December 2011 onward may go towards the first compliance report
Changes in Organisation Status
If your organisation status changes after a qualification date when you met compliance thresholds, you are still bound to complete your ESOS assessment for that compliance period. This is regardless of any change in size or structure. Your qualification status then remains in force until the next qualification date when you must reconsider it.
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