As announced in the June ESOS newsletter, the ESOS Phase 3 compliance deadline has been postponed until the 5th June 2024 (previously 5th December 2023).
Due to changes announced in the UK Government’s ESOS consultation response in July last year, the extension has been granted to allow necessary time to ensure participants meet the new Phase 3 requirements. The result of the consultation was mainly around the strengthening of the scheme regulations, to ensure a level of standardisation and quality in ESOS reports going forward. These changes were summarised in the May ESOS update.
Notifications of compliance cannot yet be made as the changes described have not yet been finalised in law and a new online portal is currently under development.
No other changes to the ESOS cycle have been made at this time and so the Phase 3 qualification date stays unchanged as the 31st December 2023. The original thresholds for inclusion also remains as either one of the following:
- employs 250 or more people (in the UK).
- has an annual turnover in excess of £44 million and an annual balance sheet total in excess of £38 million.
If you have any questions or would like to discuss ESOS further, please get in touch: