ESOS · The statutory framework · Verified 19 August 2026

ESOS regulations — the whole stack

There is one set of ESOS regulations — the Energy Savings Opportunity Scheme Regulations 2014 — and everything since amends it, most recently the ESOS (Amendment) Regulations 2026, in force 22 July 2026.

Those changes are law and are still not in the consolidated text. Two regulations deleted that day are still displayed there as live compliance routes.

Find the regulation that governs your question Seventeen subjects · the number, the Part, and whether the published text is current
The instrument stack2014 → 2026
days since SI 2026/701 came into force — and the consolidated text has not caught up
22 Jul 2026
SI 2026/701
ESOS (Amendment) Regulations 2026 — in force, not yet consolidated
29 Nov 2023
SI 2023/1182
ESOS (Amendment) Regulations 2023 — the 95% floor and the action plan
17 Jul 2014
SI 2014/1643
The principal Regulations. Every later instrument amends this one
One instrument. Seven amendments. One out of date website.
Chapter 01 · The instruments

The ESOS regulations are one instrument and seven amendments

Every ESOS duty in the United Kingdom traces to a single statutory instrument, and no later instrument replaces it. There is no ESOS Act.

SI 2014/1643 The Energy Savings Opportunity Scheme Regulations 2014 in force 17 Jul 2014
SI 2018/1342 EU exit — inserts the sterling qualification thresholds effect 31 Dec 2020
SI 2020/711 Replaces “exit day” with “IP completion day” 2020
SI 2023/1182 The 95% floor, the action plan, the progress updates in force 29 Nov 2023
SI 2026/701 Four omissions, five insertions, twenty amendments in force 22 Jul 2026
SOURCE: legislation.gov.uk — SI 2014/1643 as made [1], SI 2018/1342 [10], SI 2023/1182 [9], SI 2026/701 [11], and the changes affected by SI 2014/1643 [14]

The full dates, the powers each was made under and what each one did are in the record. What matters above the crossing is that “the ESOS regulations” means SI 2014/1643 as amended, and the last amendment landed on 22 July 2026.

Finding the right regulation is the easy part.

The hard part is that the published text is not the law.

Chapter 02 · The reading trap

The consolidated text is out of date, and it does not say so loudly

Open SI 2014/1643 on legislation.gov.uk today and you are reading the law as it stood before 22 July 2026 [2].

The site tells you, in a grey banner most readers scroll past: “There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Energy Savings Opportunity Scheme Regulations 2014.” Every one of those outstanding changes belongs to SI 2026/701 [14].

There is a second trap inside the first. The banner is provision-scoped, not instrument-scoped — so the front page of the Regulations, and regulation 4, both display the opposite message: “There are currently no known outstanding effects.” That is true of those provisions and false of the instrument, and nothing on the page explains the difference.

Is the published text current for your regulation?13 provisions

The practical cost is not theoretical. Regulations 32 and 34 were omitted on 22 July 2026, and both are still displayed in the contents as live provisions — so a reader who checks the primary source finds two compliance routes that no longer exist. Chapter 05 is what happened to them.

Chapter 03 · How to read them

As made, revised, and the F-numbers in the margin

legislation.gov.uk serves two different documents under nearly identical URLs, and choosing the wrong one is the single most common way to cite ESOS law incorrectly.

“As made” — the URL ending /made
  • The instrument exactly as it was signed. It never changes.
  • For SI 2026/701 this is the only text there is, and it is the operative law from 22 July 2026 [11].
  • For SI 2014/1643 it is the 2014 original — it still shows euro thresholds and no action plan.
  • Reads as amending instructions: “Omit regulation 32”. You need the principal Regulations open beside it.
“Latest available (revised)” — the bare URL
  • The editorial team's consolidation: the principal instrument with amendments woven in.
  • Readable, and currently four weeks behind the law [14].
  • The F-numbers in the margin are textual amendment notes. “F4 Sch. 1 para. 1A inserted (31.12.2020)” tells you which instrument put that words there and when [4].
  • Quote the revised text for £44m and £38m. Quote /schedule/1/made for nothing at all — it is the euro original.

The rule that follows is short. Until the 2026 changes are applied, read both — the revised text for everything SI 2026/701 did not touch, and the as-made 2026 instrument for everything it did.

Chapter 04 · The 2026 amendment

What SI 2026/701 changed, by regulation number

The ESOS (Amendment) Regulations 2026 came into force on 22 July 2026 [11].

Its own regulation numbers are not the numbers it changes, and conflating the two is the commonest error in the commentary written about it. The convention that avoids it: SI 2026/701 regulation 23 omits regulation 32 of SI 2014/1643.

What it didProvisions
Omitted
4
Regulation 32, regulation 34, regulation 27B and regulation 3(2) — by SI 2026/701 regulations 23, 26, 15 and 4.
Inserted
5
A new Chapter 3B of Part 4 containing regulations 27D and 27E, plus regulations 33A, 34B(1)(c) and 21(2A) — by SI 2026/701 regulations 17, 25, 28(2)(c) and 8.
Amended
20+
Regulations 2, 3, 10, 16, 20, 21, 21A, 25B, 25C, 26, 27, 27A, 27C, 28, 29, 31, 33, 34A, 34B, 45 and 51, plus Schedules 3 and 5 — Schedule 3 gains new Tables J and K.
Untouched
3
Regulation 4 (the compliance periods), regulation 15 and Schedule 1 (qualification), and every penalty amount in Part 8.
SOURCE: SI 2026/701 as made and its contents page [11][12]; corroborated against legislation.gov.uk's changes-affected table for SI 2014/1643 [14]

Two claims about this instrument circulate and neither is true. It contains no net zero provision at all — a full-text search returns nothing. And it did not leave the penalties alone: it changed no amount, but SI 2026/701 regulation 29 narrowed the scope of the regulation 45 audit-failure penalty [13].

Chapter 05 · The deletions

Regulations 32 and 34 are gone, and the website still lists them

Two compliance routes stopped existing on 22 July 2026, and this is the change most likely to be missed — because the place a careful reader goes to check still shows both.

Omitted · reg 32
Energy consumption not subject to an audit
Omitted by SI 2026/701 regulation 23. The provision that let a participant account for consumption outside the audit is no longer part of the scheme [11].
Omitted · reg 34
Display Energy Certificates and Green Deal Assessments
Omitted by SI 2026/701 regulation 26. DECs and GDAs are no longer routes to ESOS compliance. Any guide still offering them as an option is describing pre-July-2026 law [11][15].
Omitted · reg 27B
The superseded reporting provision
Omitted by SI 2026/701 regulation 15, its subject matter absorbed into the new Chapter 3B [11].
Omitted · reg 3(2)
A definition no longer needed
Omitted by SI 2026/701 regulation 4, in the interpretation provision [11].

What remains as a route to compliance is an ESOS energy audit, ISO 50001 certification covering total or significant energy consumption, or a combination of the two reaching the same floor. ESOS energy audits covers the audit route in full, and ISO 50001 and ESOS covers the certification route.

Chapter 06 · The insertions

Five provisions that did not exist before 22 July 2026

Each of these is law today and none of them appears in the consolidated text you will find by searching for the ESOS regulations.

New · reg 27D
The savings you actually achieved
A responsible undertaking must produce an estimate, in kWh, of the energy savings achieved in the compliance period — broken down by organisational purpose, by measure and by energy-saving category. Inserted by SI 2026/701 regulation 17 [11].
New · reg 27E
The action plan review
The measures you proposed and did not implement, and are not expecting to, with the reasons. Inserted by the same regulation 17, in the new Chapter 3B of Part 4 [11]. ESOS action plans has the full duty.
New · reg 33A
Zero kWh is deemed compliance
Where total energy consumption is calculated as zero kWh, the participant is deemed to comply with regulations 20, 21, 21A(2)(b), Chapters 2A to 4 of Part 4 and Part 6A. Inserted by SI 2026/701 regulation 25 [11]. No other page on the UK web covers this provision.
New · reg 21(2A)
The lead assessor's seven days
Within seven days beginning the day after notification under regulation 21(2)(b), the lead assessor must notify their approval body that the assessment is complete, giving the responsible undertaking's registered name and address and contacts for at least two individuals, one of them the responsible officer. Inserted by SI 2026/701 regulation 8 [11].
New · reg 34B(1)(c)
A third progress update
For compliance periods ending on or after 5 December 2027, an update in the window that starts on the three-year anniversary of the first day of the relevant compliance period and ends the day before the four-year anniversary. Inserted by SI 2026/701 regulation 28(2)(c) [11]. ESOS progress reports carries the reporting cycle.
Also new
Schedule 3 Tables J and K
The notification schedule gains two tables and several existing ones change — which alters what has to be submitted, not just when [11].

Regulation 33A is the one worth pausing on. A participant with no energy consumption at all is now deemed compliant with the assessment duties by operation of law rather than by applying for anything — and a notification is still required.

Chapter 07 · The map

Which ESOS regulation governs what

Nobody publishes this. Every guide to the ESOS regulations describes the duties; none of them tells you the regulation number to cite, which Part it sits in, or whether the published text of it is current.

Pick a subject and the instrument answers all three.

Regulation finder17 subjects

Two things to carry away from it. The Part matters as much as the regulation, because Part 8 is where every penalty lives and regulation 29 is not in it. And the amendment history matters, because a regulation last touched in 2026 is one whose consolidated text you cannot yet trust.

Chapter 08 · Regulation 4

The word “phase” is not in the ESOS regulations

A full-text check of SI 2014/1643 returns zero occurrences of “phase” and thirty-eight of “compliance period” [1].

“Phase 4” is Environment Agency guidance vocabulary and industry shorthand. It has no statutory existence, and knowing that is what lets you find the dates yourself instead of trusting a table.

Regulation 4 is a self-perpetuating rolling definition. It hard-codes two dates and generates every other one by recursion [3].

SI 2014/1643, regulation 4(1)–(3)
The “initial compliance period” means the period which begins on the coming into force of these Regulations and ends on 5th December 2015. A “subsequent compliance period” means a period which—(a) begins on the 6th December immediately following the end of the preceding compliance period, and (b) ends on the 5th December four years later. The “qualification date” means—(a) in relation to the initial compliance period, 31st December 2014, (b) in relation to a subsequent compliance period, the 31st December immediately preceding the compliance date for that compliance period.

Note what regulation 4(1) does not say: it gives no start date, only “the coming into force of these Regulations”. That date is 17 July 2014, and it comes from regulation 1, not regulation 4.

17 Jul 2014 – 5 Dec 2015
The initial compliance period
The only period regulation 4 names outright. Qualification date 31 December 2014, both hard-coded in regulation 4(1) and 4(3)(a) [3].
6 Dec 2015 – 5 Dec 2019
The first subsequent compliance period
Generated by regulation 4(2). Qualification date 31 December 2018 by regulation 4(3)(b) — no instrument states it [3].
6 Dec 2019 – 5 Dec 2023
The period with three compliance dates
Regulation 4(4)(a), substituted by SI 2023/1182 regulation 4, splits it: 5 June 2024 for specified purposes, 5 December 2023 for all others, and either at the participant's election for regulations 33 and 34 [9].
6 Dec 2023 – 5 Dec 2027
The current compliance period
Qualification date 31 December 2026, compliance date 5 December 2027, both derived from regulation 4 and corroborated by the Environment Agency's guidance [3][15].
6 Dec 2027 – 5 Dec 2031
The next compliance period
Qualification date 31 December 2030, compliance date 5 December 2031. Derived from regulation 4 and stated in the Environment Agency's Phase 4 guidance table — but named in no statutory instrument [15].

One honest caveat about regulation 4(3)(b), which nobody else prints. It keys the qualification date to the compliance date — and once SI 2023/1182 split the third compliance date, a literal reading against 5 June 2024 gives 31 December 2023, while the Environment Agency's guidance states 31 December 2022. The guidance is what participants were assessed against. The ESOS phases works the whole cycle through.

Chapter 09 · The 2023 amendment

What SI 2023/1182 did — and the number that is often wrong

The 2023 amendment is SI 2023/1182. It is occasionally published as SI 2023/1364, which is not an ESOS instrument at all — SI 2026/701's own footnote 2 lists the amending instruments and 1182 is the one it names [9].

Made 7 November 2023 and in force 29 November 2023, it is the instrument that most of the current scheme actually comes from.

01
The 95% coverage floor
Significant energy consumption becomes at least 95% of total UK consumption, with up to 5% left as de minimis.
02
The ESOS action plan and progress updates
Regulations 34A and 34B — the plan, then annual updates against it. SI 2026/701 later added a third update.
03
The 40,000 kWh floor for lead assessors
Regulation 21(3): the lead assessor requirement does not apply where total energy consumption is less than 40,000 kWh [7].
04
The substituted regulation 4(4)
The three-way split of the third compliance date. This is why sources disagree about “the ESOS deadline” — some are quoting 5 December 2023, some 5 June 2024, and both are in the instrument [9].
SOURCE: SI 2023/1182 as made [9]; SI 2014/1643 regulation 21 as amended [7]
Chapter 10 · Regulation 15 and Schedule 1

The financial limb is conjunctive, and the market publishes “or”

Qualification lives in regulation 15, regulation 16 and Schedule 1, and none of them was touched by SI 2026/701 [4].

Schedule 1 paragraph 1(a) defines a large undertaking as one which either employs at least 250 persons, or has an annual turnover in excess of amount A and an annual balance sheet total of amount B.

Amount A is £44 million and amount B is £38 million, for any qualification date on or after IP completion day — inserted as Schedule 1 paragraph 1A by SI 2018/1342 and amended by SI 2020/711 [4][10].

Published widely as “turnover over £44m or balance sheet over £38m”, which pulls into scope organisations that are not in it. The ESOS qualification test works it through with the group rules.

Schedule 1 paragraph 1(a)the shape of the test
Chapter 11 · Part 4

The assessment chain, regulation by regulation

Part 4 is where the work is, and after 22 July 2026 it runs through five chapters instead of four.

reg 20
Undertake an ESOS assessment
The duty itself. Amended by SI 2026/701.
reg 21
Appoint a lead assessor
With the 40,000 kWh floor at 21(3) and the new seven-day notification at 21(2A) [7][11].
regs 22–25
Measure total energy consumption
Chapter 2, including the reference period and the assets held on the compliance date.
regs 25B–25C
Significant energy consumption
Chapter 2A — the 95% floor from SI 2023/1182, both regulations amended in 2026 [9][11].
regs 26–27
The energy audit
Chapter 3: what the audit must cover and what it must produce. Both amended in 2026 [11].
regs 27A–27C
The ESOS report
Chapter 3A. Regulation 27B was omitted in 2026; the payback-period requirement went with the 2026 changes [11].
regs 27D–27E
Savings achieved, and the plan review
Chapter 3B — new on 22 July 2026, and not in the consolidated text [11].
reg 28
Board-level sign-off
Director approval of the assessment. Amended in 2026 [11].
reg 29
Notification of compliance
Part 5. Not a penalty provision — see the next chapter [1].
SOURCE: SI 2014/1643 Parts 4 and 5 [1][2]; SI 2026/701 as made [11]

The chapter numbering is worth noticing on its own. Chapter 3B is the newest thing in the instrument, and it exists because reporting what you achieved is a different duty from reporting what you found.

Chapter 12 · A correction we owe

Regulation 29 is notification of compliance, not penalties

This is a small error with a long life, and it has appeared on this site as well as elsewhere: civil penalties described as being “set out in regulation 29 of SI 2014/1643”.

Regulation 29 sits in Part 5 and is headed Notification of compliance. It is the duty to tell the compliance body you have complied [2].

Penalties are Part 8, headed Civil penalties and breaches: regulations 39 to 42 are the machinery and regulations 43 to 47 are the breaches and their maxima [5].

If you take one citation from this page, take that one. A brief that cites regulation 29 for a penalty is a brief whose author did not open the instrument. ESOS notification covers the regulation 29 duty itself.

Chapter 13 · Part 8

The ESOS penalties, with their regulation numbers

No other page on the UK web states these figures against the regulations that create them, which is why the wrong ones circulate so freely [5].

reg 43
Failure to notify
up to £5,000
Plus up to £500 for each working day the undertaking remains in breach, to a maximum of 80 working days, plus publication.
reg 44
Failure to maintain records
up to £5,000
Plus a sum representing the compliance body's cost of confirming compliance, plus publication. No daily element.
reg 45
Failure to undertake an energy audit
£50,000
Drafted as £50,000 or such lesser amount as the compliance body may determine — not “up to”. Plus up to £500 a working day to a maximum of 80, running from service of the compliance notice, plus publication.
reg 46
Failure to comply with a notice
up to £5,000
Plus up to £500 a working day to a maximum of 80, running from service of the penalty notice, plus publication.
reg 47
False or misleading statement
£50,000
Same drafting as regulation 45, plus publication. No daily element.
SOURCE: SI 2014/1643 Part 8, regulations 43–47 [5]. The Part 8 machinery is regulations 39–42.

“Fines up to £90,000” has no statutory basis. It is the arithmetic ceiling of an aggregate regulation 45 penalty — £50,000 plus £500 multiplied by eighty working days — republished as though Parliament had written it. The daily element is discretionary and starts only when a compliance notice is served.

SI 2026/701 changed no amount here. It did change regulation 45(1)'s trigger, substituting the words from “where the” to the end with “except where regulation 33(3) or 33A applies” — so the audit-failure penalty now expressly does not reach the ISO 50001 and zero-kWh cases [13]. ESOS penalties covers enforcement practice and the Environment Agency's sanctions policy.

Chapter 14 · The exits

Four ways the assessment duty lifts, and where each one is written

None of these is an exemption from the scheme. Each removes a duty within it, and in every case a notification is still owed.

reg 21(3)
Under 40,000 kWh a year
The lead assessor requirement does not apply where total energy consumption calculated under Chapter 2 is less than 40,000 kWh. Inserted by SI 2023/1182 [7].
reg 33
ISO 50001 certification
Where certification covers total or significant energy consumption, the audit, report and lead assessor duties are discharged. Partial coverage gives only partial relief — and regulation 33(2A), added in 2026, is not yet in the consolidated text [8][11].
reg 33A
Zero kWh
New on 22 July 2026. Zero total consumption is deemed compliance with regulations 20, 21, 21A(2)(b), Chapters 2A to 4 of Part 4 and Part 6A [11].
reg 16
Insolvency
Widened on 22 July 2026 by SI 2026/701 regulation 6: it now covers undertakings subject to insolvency proceedings at any point between the qualification date and the compliance date, and extends to group undertakings of an insolvent large undertaking where no solvent large undertaking remains in the group [11].

The reason the 2026 amendment touched regulation 45(1) at the same time is visible here: two of these exits now sit expressly outside the audit-failure penalty. ESOS exemptions works each route through in practice.

Chapter 15 · Regulations 5 and 6

Who administers ESOS — the statutory names, not the trading ones

The Environment Agency is the scheme administrator under regulation 5, and separately the compliance body for England under regulation 6(1)(a) [6].

The other four are named differently in the legislation than in the guidance, and a citation should use the statutory name.

reg 6(1)(a)
England
The scheme administrator — the Environment Agency, appointed by regulation 5 [6].
reg 6(1)(b)
Northern Ireland
The Chief Inspector constituted under regulation 8(3) of the Pollution Prevention and Control (Industrial Emissions) Regulations (Northern Ireland) 2013 — not “the Northern Ireland Environment Agency” [6].
reg 6(1)(c)
Scotland
The Scottish Environment Protection Agency [6].
reg 6(1)(d)
Wales
The Natural Resources Body for Wales — the statutory name; the guidance says “Natural Resources Wales” [6].
reg 6(1)(e)
Offshore undertakings
The Secretary of State for Energy Security and Net Zero — renamed from the as-made title by later consequential amendments [6][14].
Note
Which one is yours
The compliance body follows the registered office. This is a regulation 6 question, not a guidance question.
Chapter 16 · Extent

Where these rules apply, and to whom

SI 2026/701 extends to England and Wales, Scotland and Northern Ireland — the whole United Kingdom [11].

That matters because the four compliance bodies in regulation 6 are sometimes read as four schemes. They are not. There is one scheme, one set of duties and one set of penalties, administered regionally.

Offshore undertakings are the exception that proves it: they get their own compliance body in regulation 6(1)(e) rather than their own rules.

Chapter 17 · Vires

The powers behind the amendments

This is the part that changed most quietly, and it is the reason ESOS survived EU exit without needing new primary legislation.

SI 2014/1643 — the original vires
  • Made under section 2(2) of the European Communities Act 1972, implementing article 8 of the Energy Efficiency Directive.
  • Retained after exit; SI 2018/1342 and SI 2020/711 repaired the references rather than replacing the instrument [10].
SI 2023/1182 and SI 2026/701 — the current vires
  • Both made under sections 254 to 260 and 263 of the Energy Act 2023 [11][17].
  • Those are the standing powers to amend the scheme, which is why a further amendment needs no new Act.
  • SI 2026/701 carries no full impact assessment — it is de minimis — and a correction slip dated 3 July 2026 [11].

Do not blur the two. A brief that grounds a 2026 duty in the EU Energy Efficiency Directive is describing the scheme's ancestry, not its authority. The ESOS enabling powers covers the Energy Act 2023 provisions in full.

Chapter 18 · The Schedules

Five Schedules, and the two new tables

Half the operative detail in the ESOS regulations is in the Schedules, and the 2026 amendment reached two of them.

Schedule 1
Large undertakings
The qualification test, including paragraph 1A's £44m and £38m. Untouched by SI 2026/701 [4].
Schedule 2
Groups of undertakings
Aggregation, the highest UK parent, and the change-of-group rules at paragraphs 7 and 7A that regulation 4(4)(a) cross-refers to [1][9].
Schedule 3
Notification
What has to be told to the compliance body. Amended in 2026, gaining Tables J and K, with several existing tables changed [11].
Schedule 4
Energy audits
The audit criteria the assessment must satisfy [1].
Schedule 5
Enforcement
The appeals and enforcement machinery sitting behind Part 8. Amended in 2026 [11].
Reading them
Where the tables live
Schedule 3's tables are the practical checklist for a notification — and the two new ones are not in the consolidated text yet [14].
Chapter 19 · The record of intent

What was promised, what was enacted, and what quietly went away

The ESOS regulations have a paper trail, and reading it is the only way to know which widely-repeated Phase 5 statements are law and which are somebody's expectation.

Enacted
Strengthening ESOS — consultation, 6 July 2021, closed 28 September 2021
The government response of 28 July 2022 set out the strengthening package. Most of it became SI 2023/1182.
Enacted
95% coverage, action plans, progress updates
In force 29 November 2023 by SI 2023/1182 [9].
Deferred
Mandatory net zero requirements
The 2022 response said the net zero element would arrive in the fourth compliance period. The GOV.UK guidance now states the introduction of net zero requirements is postponed until Phase 5 [16].
Deferred
SECR threshold alignment
Not taken forward in the fourth compliance period; deferred with the net zero element [16].
Voluntary
PAS 51215-1:2025 — energy and decarbonization assessment
GOV.UK: participants “will be able to use these standards on a voluntary basis”, with further guidance “in due course”. The Environment Agency's Phase 4 guidance does not mention PAS 51215 at all [15][16].
Not in the law
Net zero in SI 2026/701
A full-text search of the 2026 instrument, explanatory note included, returns no occurrence of “net zero” other than a departmental name elsewhere in the scheme [11].
SOURCE: GOV.UK ESOS guidance, last updated 16 February 2026 [16]; Environment Agency, How to comply with ESOS phase 4, published 30 July 2026 [15]; SI 2023/1182 [9]; SI 2026/701 [11]

And the dated negative, which is the most useful sentence on this page for anyone planning: as at 19 August 2026 no Phase 5 legislation, consultation, call for evidence or draft instrument has been published, and no ESOS instrument newer than SI 2026/701 exists. ESOS Phase 5 holds that watch.

Chapter 20 · The corrections

Published claims about the ESOS regulations that are wrong

Every claim below was found in circulation in August 2026. Each one is checked against the instrument that governs it.

Select a claim to see what the regulation actually says.

Claim checker10 claims

One of these was ours. A page on this site cited regulation 29 for the civil penalties, and it was wrong for the same reason the others are wrong: the author worked from a summary rather than from Part 8.

Chapter 21 · The habit

How to cite ESOS law so that it stays right

Five rules, each of which prevents one of the errors in the previous chapter.

01
Cite the instrument and the provision, never one alone
“SI 2014/1643 Schedule 1 paragraph 1(a)” is checkable. “the ESOS regulations” is not.
02
Say which text you read
“as made” or “revised”. For anything SI 2026/701 touched, the revised text is not yet the law.
03
Name the amending instrument, not just the change
“Regulation 34 was omitted by SI 2026/701 regulation 26” survives a challenge. “DECs were removed” does not.
04
Keep the amending instrument's numbers apart from the principal one's
SI 2026/701 regulation 28 is not regulation 28 of the 2014 Regulations. Write “SI 2026/701 reg N, amending reg M”.
05
Label guidance as guidance
The Phase 5 dates, the phase names and the qualification date for the third compliance period are all Environment Agency guidance. They are not wrong; they are simply not in an instrument.
SOURCE: the drafting conventions of SI 2014/1643 and SI 2026/701 as made [1][11]
Chapter 22 · The names

“ESOS regulations”, “ESOS legislation”, “the ESOS Act” — which is right

People search for all three, and only two of them exist.

Correct
The ESOS Regulations
The instrument's own short title is the Energy Savings Opportunity Scheme Regulations 2014, and regulation 1 says so. “The ESOS regulations” is the ordinary shorthand for that instrument as amended, which is what almost everyone means [1].
Correct, narrower
ESOS legislation
Fine as a category. It properly covers both the Regulations and the Energy Act 2023 powers they are now made under — which is a different subject, and the one the enabling powers page covers.
Does not exist
The ESOS Act
There is no ESOS Act. ESOS has never had its own primary legislation. It was created by secondary legislation under the European Communities Act 1972 and is amended by secondary legislation under the Energy Act 2023 [11][17].
Informal
ESOS regs
Common in practice and unambiguous. Not a citation — a brief or a board paper should carry the SI number and the provision.
Careful
“The ESOS Amendment Regulations”
There are two, and they do different things: SI 2023/1182 and SI 2026/701. Always give the year and the number [9][11].
Wrong regime
The Energy Efficiency Directive
Article 8 of the EU Directive is where the scheme came from, and it is no longer where the duty comes from. Grounding a 2026 obligation in the Directive describes the ancestry, not the authority.

The practical version: say “SI 2014/1643 as amended” when you mean the law, and name the amending instrument when you mean a change. Nearly every citation error on this page's claim checker starts with a phrase that skipped one of those two.

Twenty-two chapters, and it is still one instrument with the amendments read in.

The ESOS regulations are SI 2014/1643 as amended, most recently by SI 2026/701 in force on 22 July 2026 — and until legislation.gov.uk applies those changes, the consolidated text you find by searching is not the law you have to comply with.

SI 2014/1643 is the instrument
Everything else amends it. There is no ESOS Act, and no later instrument replaces the 2014 Regulations.
SI 2026/701 has been in force since 22 July 2026
Made 23 June 2026 under sections 254 to 260 and 263 of the Energy Act 2023, with a correction slip dated 3 July 2026.
The consolidated text is behind the law
Every outstanding change on legislation.gov.uk belongs to SI 2026/701. Read the as-made 2026 instrument alongside the revised 2014 one.
Regulations 32 and 34 no longer exist
Omitted by SI 2026/701 regulations 23 and 26. DECs and Green Deal Assessments are not compliance routes.
Chapter 3B is new
Regulation 27D wants the savings achieved in kWh by measure; regulation 27E wants the previous action plan reviewed.
Zero kWh is deemed compliance
Regulation 33A, new in 2026, and the only place on the UK web you will find it stated.
Regulation 29 is notification
Penalties are Part 8, regulations 39 to 47. Regulation 29 sits in Part 5 and is headed Notification of compliance.
£50,000 and £5,000, not £90,000
Regulations 45 and 47 carry £50,000; regulations 43, 44 and 46 carry up to £5,000. No figure of £90,000 appears anywhere.
The financial limb is “and”
Schedule 1 paragraph 1(a): 250 persons, or turnover above £44m and a balance sheet above £38m.
“Phase” is not a statutory word
Regulation 4 knows only the initial and subsequent compliance periods, and generates every date after 2015 by recursion.
The 2023 amendment is SI 2023/1182
Not SI 2023/1364, which is not an ESOS instrument. SI 2026/701's own footnote 2 lists the amending instruments.
Nothing new since 22 July 2026
Verified 19 August 2026: no newer ESOS instrument, no Phase 5 consultation, no draft. The guidance pages are unchanged.

You now know which instrument to open and which text to distrust. The next question is always the same one — whether any of it applies to you.

Work the qualification test against Schedule 1 Or take the duties in order — the Phase 4 guide
The dates behind this page
17 Jul 2014SI 2014/1643 in force
31 Dec 2020Sch 1 para 1A takes effect — £44m and £38m
29 Nov 2023SI 2023/1182 in force
16 Feb 2026GOV.UK ESOS guidance last updated
23 Jun 2026SI 2026/701 made
22 Jul 2026SI 2026/701 in force
30 Jul 2026Environment Agency Phase 4 guidance published
19 Aug 2026Consolidated text still not updated — checked
days SI 2026/701 has been in force and unconsolidated
Use the regulation finder above and the provision you looked up appears here.

UKSRS — independent reference on UK sustainability and energy reporting. Every figure on this page is cited to a named primary source.

The sourced record
ESOS regulations reference

The regulations, provision by provision

Every provision of SI 2014/1643 a practitioner is likely to need, with its Part, its subject and its amendment history. Where a provision was amended on 22 July 2026 the consolidated text does not yet show the change.

Part 1 · regs 1–4
Citation, commencement, interpretation, compliance periods
Regulation 1 gives the coming-into-force date of 17 July 2014. Regulation 3 is interpretation, with paragraph (2) omitted by SI 2026/701 regulation 4. Regulation 4 defines the initial and subsequent compliance periods, the qualification date and the compliance date, and was not amended in 2026 [1][3][11].
Part 2 · regs 5–9
Administration
Regulation 5 appoints the scheme administrator. Regulation 6(1) names the five compliance bodies. These are the provisions to cite for “who enforces ESOS” [6].
Part 3 · regs 10, 15–19
Publication and qualification
Regulation 10 is publication of information, amended in 2026. Regulation 15 and Schedule 1 carry the large-undertaking test and were not amended in 2026. Regulation 16 is the insolvency exclusion, widened by SI 2026/701 regulation 6 [4][11].
Part 4 Ch 1 · regs 20–21A
The assessment duty and the lead assessor
Regulation 20 is the duty to undertake an assessment. Regulation 21 is the lead assessor, with the 40,000 kWh floor at 21(3) and the new seven-day notification duty at 21(2A), inserted by SI 2026/701 regulation 8 [7][11].
Part 4 Ch 2 · regs 22–25
Total energy consumption
Measurement, the reference period, and the exclusion at 22(3) of assets no longer held on the compliance date — one of the provisions regulation 4(4)(a) cross-refers to [1][9].
Part 4 Ch 2A · regs 25B–25C
Significant energy consumption
The 95% floor, introduced by SI 2023/1182 and amended by SI 2026/701 [9][11].
Part 4 Ch 3 · regs 26–27
The ESOS energy audit
What the audit must cover and produce, read with Schedule 4. Regulation 26(4) is the audit period, another regulation 4(4)(a) cross-reference. Both amended in 2026 [1][9][11].
Part 4 Ch 3A · regs 27A–27C
The ESOS report
Regulation 27A is the report itself; regulation 27B was omitted by SI 2026/701 regulation 15; regulation 27C was amended [11].
Part 4 Ch 3B · regs 27D–27E
Energy savings since the previous compliance date, and the action plan review
Inserted by SI 2026/701 regulation 17 and in force from 22 July 2026. Regulation 27D requires an estimate in kWh of savings achieved, broken down by organisational purpose, by measure and by energy-saving category. Regulation 27E requires the previous action plan to be reviewed for measures not implemented and not expected to be, with reasons. Not in the consolidated text [11][14].
Part 4 Ch 4 · reg 28
Director sign-off
Board-level approval of the assessment. Amended in 2026 [11].
Part 5 · reg 29
Notification of compliance
The duty to notify the compliance body, read with Schedule 3. Amended in 2026. This is not a penalty provision [2][11].
Part 6 · regs 31–34
Deemed compliance with scheme requirements
Regulation 31 amended; regulation 32 omitted by SI 2026/701 regulation 23; regulation 33 (ISO 50001) amended, including a new paragraph (2A); regulation 34 omitted by SI 2026/701 regulation 26. The Part heading itself was substituted [8][11][14].
Part 6 · reg 33A
Zero kWh deemed compliance
Inserted by SI 2026/701 regulation 25. Where a responsible undertaking has calculated total energy consumption as zero kWh, it is deemed to comply with regulations 20, 21, 21A(2)(b), Chapters 2A to 4 of Part 4 and Part 6A [11].
Part 6A · regs 34A–34B
Action plan and progress updates
Introduced by SI 2023/1182 and both amended in 2026. Regulation 34B(1)(c), inserted by SI 2026/701 regulation 28(2)(c), adds a third progress update for compliance periods ending on or after 5 December 2027, in the window from the three-year to the four-year anniversary of the period's first day [9][11].
Part 8 · regs 39–42
Civil penalty machinery
Compliance notices, penalty notices, service and the appeal route, read with Schedule 5 [5].
Part 8 · regs 43–47
The breaches and their maxima
reg 43 failure to notify, up to £5,000 plus up to £500 a working day to 80 days; reg 44 records, up to £5,000 plus costs; reg 45 failure to undertake an energy audit, £50,000 plus the daily element; reg 46 failure to comply with a notice, up to £5,000 plus the daily element; reg 47 false or misleading statement, £50,000. Publication attaches to all five. Regulation 45(1)'s trigger was narrowed by SI 2026/701 regulation 29 [5][13].
reg 51
Review
The review duty, amended in 2026. The second post-implementation review of the Regulations was published by DESNZ in 2025 [11][18].
Schedules 1–5
Large undertakings, groups, notification, audits, enforcement
Schedules 3 and 5 were amended in 2026; Schedule 3 gains Tables J and K. Schedules 1, 2 and 4 were not amended [4][11].
The instrument stack

Every ESOS instrument, with its dates and its powers

The principal Regulations and each amendment, in the order they were made.

SI 2014/1643
The Energy Savings Opportunity Scheme Regulations 2014
Made 24 June 2014, laid before Parliament 26 June 2014, in force 17 July 2014. Made under section 2(2) of the European Communities Act 1972, implementing article 8 of the EU Energy Efficiency Directive. This is the principal instrument and the one to cite when you mean “the ESOS regulations” [1].
SI 2018/1342
The ESOS (Amendment) (EU Exit) Regulations 2018
Inserted Schedule 1 paragraph 1A, which is where the sterling qualification thresholds live. legislation.gov.uk's own textual note records the insertion as taking effect on 31 December 2020 [4][10].
SI 2020/711
Climate Change Agreements, CRC and ESOS (Amendment) (EU Exit) Regulations 2020
Replaced “exit day” with “IP completion day”. Cite it alongside SI 2018/1342 whenever you quote £44 million and £38 million — the 2018 instrument as amended is what makes those figures bind [4].
SI 2023/1182
The ESOS (Amendment) Regulations 2023
Made 7 November 2023 at 10.38 a.m., laid the same day at 3.30 p.m., in force 29 November 2023. Made under sections 254 to 260 and 263 of the Energy Act 2023. The 95% coverage floor, the ESOS action plan and progress updates in Part 6A, the 40,000 kWh lead assessor floor, and the substituted regulation 4(4) [9].
SI 2026/701
The ESOS (Amendment) Regulations 2026
Made 23 June 2026, laid before Parliament 1 July 2026, in force 22 July 2026, with a correction slip dated 3 July 2026. Made under the same Energy Act 2023 powers. Extends to England and Wales, Scotland and Northern Ireland. No full impact assessment — de minimis [11].
Consequential
Amendments that change nothing you will notice
SI 2015/1731, SI 2016/992 and SI 2023/424 alter names and cross-references only. The last of them is why the offshore compliance body is now the Secretary of State for Energy Security and Net Zero. The complete list is on legislation.gov.uk's changes-affected table [14].

Note the change of vires. The 2014 Regulations were made under European Communities Act powers; every amendment since 2023 has been made under the Energy Act 2023, which is why the scheme can be amended again without new primary legislation.

SI 2026/701

The ESOS Amendment Regulations 2026, change by change

The instrument's own regulation numbers, and the provisions of SI 2014/1643 each one changes. Verified against the instrument as made and its contents page on 19 August 2026 [11][12].

SI 2026/701Effect on SI 2014/1643
reg 4Omits regulation 3(2) — a definition in the interpretation provision.
reg 6Amends regulation 16 — the insolvency exclusion, widened to cover proceedings at any point between the qualification date and the compliance date, and extended to group undertakings where no solvent large undertaking remains.
reg 8Inserts regulation 21(2A) — the lead assessor must notify their approval body within seven days of completing the assessment, giving the responsible undertaking's registered name and address and contacts for at least two individuals, one the responsible officer.
reg 15Omits regulation 27B.
reg 17Inserts a new Chapter 3B of Part 4 — regulation 27D (estimate in kWh of energy savings achieved, by organisational purpose, by measure and by category) and regulation 27E (ESOS action plan review).
reg 23Omits regulation 32 — energy consumption not subject to an audit.
reg 24(3)Inserts regulation 33(2A), within the ISO 50001 deemed-compliance provision.
reg 25Inserts regulation 33A — zero kWh total consumption is deemed compliance with regulations 20, 21, 21A(2)(b), Chapters 2A to 4 of Part 4 and Part 6A.
reg 26Omits regulation 34 — Display Energy Certificates and Green Deal Assessments.
reg 28(2)(c)Inserts regulation 34B(1)(c) — the third ESOS progress update, for compliance periods ending on or after 5 December 2027.
reg 29Amends regulation 45(1): for the words from “where the” to the end, substitute “except where regulation 33(3) or 33A applies”. No penalty amount changes.
othersAmends regulations 2, 3, 10, 20, 21, 21A, 25B, 25C, 26, 27, 27A, 27C, 28, 29, 31, 33, 34A, 34B and 51, substitutes the Part 5 and Part 6 headings, and amends Schedules 3 and 5 — Schedule 3 gaining Tables J and K.
not touchedRegulation 4, regulation 15, Schedule 1, Schedule 2, Schedule 4, and every penalty amount in Part 8.

Made 23 June 2026, laid before Parliament 1 July 2026, in force 22 July 2026. Made under sections 254 to 260 and 263 of the Energy Act 2023. Extends to England and Wales, Scotland and Northern Ireland. Correction slip dated 3 July 2026. No full impact assessment — de minimis [11].

Frequently asked questions

Common questions answered

Sixteen direct answers on the ESOS regulations, the amending instruments, and which provision governs which duty.

What are the ESOS regulations?

The ESOS regulations are the Energy Savings Opportunity Scheme Regulations 2014, SI 2014/1643, made on 24 June 2014 and in force from 17 July 2014. They are the only ESOS instrument: every later statutory instrument amends them rather than replacing them. The amendments that changed the substance of the scheme are SI 2018/1342 and SI 2020/711 (EU exit, and the sterling qualification thresholds), SI 2023/1182 (the 95% coverage floor, the ESOS action plan and progress updates), and SI 2026/701 (in force 22 July 2026). There is no ESOS Act — the 2014 Regulations were made under section 2(2) of the European Communities Act 1972, and the 2023 and 2026 amendments under sections 254 to 260 and 263 of the Energy Act 2023.

What did SI 2026/701 change?

The ESOS (Amendment) Regulations 2026 came into force on 22 July 2026. It omitted four provisions of SI 2014/1643 — regulation 32 (energy consumption not subject to an audit), regulation 34 (Display Energy Certificates and Green Deal Assessments), regulation 27B and regulation 3(2). It inserted five — a new Chapter 3B of Part 4 containing regulation 27D (an estimate in kWh of the energy savings actually achieved, broken down by organisational purpose, by measure and by category) and regulation 27E (a review of the previous ESOS action plan), plus regulation 33A (zero kWh total consumption is deemed compliance), regulation 21(2A) (the lead assessor must notify their approval body within seven days of completing an assessment) and regulation 34B(1)(c) (a third progress update). It amended more than twenty further regulations and Schedules 3 and 5. It did not amend regulation 4, regulation 15, Schedule 1, or any penalty amount, and it contains no net zero provision at all.

Why does legislation.gov.uk still show regulations 32 and 34?

Because the changes made by SI 2026/701 have not yet been applied to the consolidated text. legislation.gov.uk publishes two versions of an instrument: the text "as made", which never changes, and the "latest available (revised)" text, which the editorial team updates as amendments are applied. As at 19 August 2026 the revised text of SI 2014/1643 carries the banner "There are outstanding changes not yet made by the legislation.gov.uk editorial team", and every outstanding change belongs to SI 2026/701. The practical effect is that regulations 32 and 34 are still displayed as live provisions four weeks after they were omitted. The banner is provision-scoped, so the instrument's front page and regulation 4 both display the opposite message. Until the changes are applied, read the revised 2014 text together with SI 2026/701 as made.

Which regulation sets out the ESOS penalties?

Part 8 of SI 2014/1643, headed "Civil penalties and breaches". Regulations 39 to 42 are the machinery — compliance notices, penalty notices, service and appeals. Regulations 43 to 47 are the breaches and their maxima: regulation 43, failure to notify, up to £5,000 plus up to £500 for each working day in breach to a maximum of 80 working days; regulation 44, failure to maintain records, up to £5,000 plus the compliance body's costs; regulation 45, failure to undertake an energy audit, £50,000 plus the daily element; regulation 46, failure to comply with a notice, up to £5,000 plus the daily element; regulation 47, a false or misleading statement, £50,000. Publication of the breach attaches to all five. Regulation 29 is not a penalty provision — it sits in Part 5 and is headed "Notification of compliance".

Is there a £90,000 ESOS fine?

No. No figure of £90,000 appears anywhere in the ESOS regulations. The number is the arithmetic ceiling of an aggregate penalty under regulation 45 — the £50,000 maximum plus £500 multiplied by eighty working days — republished as though it were a statutory maximum. Two things are lost in the republication: the daily element is discretionary ("up to £500"), and it runs only from service of a compliance notice, so it is not automatic. The statutory maxima are £50,000 (regulations 45 and 47) and £5,000 (regulations 43, 44 and 46).

Do the ESOS regulations use the word "phase"?

No. A full-text check of SI 2014/1643 returns zero occurrences of "phase" and thirty-eight of "compliance period". The instrument knows only "the initial compliance period" and "a subsequent compliance period", both defined in regulation 4. "Phase 1", "Phase 4" and "Phase 5" are Environment Agency guidance vocabulary and industry shorthand with no statutory existence. Regulation 4 is a rolling definition that hard-codes only two dates — 5 December 2015 and 31 December 2014 — and generates every later date by recursion: each subsequent compliance period begins on the 6 December following the end of the preceding one and ends on the 5 December four years later.

Which regulation contains the ESOS qualification thresholds?

Regulation 15 read with Schedule 1. Schedule 1 paragraph 1(a) defines a large undertaking as one which either employs at least 250 persons, or has an annual turnover in excess of amount A and an annual balance sheet total of amount B. Paragraph 1A, inserted by SI 2018/1342 and amended by SI 2020/711, sets amount A at £44 million and amount B at £38 million for any qualification date on or after IP completion day. The financial limb is conjunctive — turnover and balance sheet, not either — and it is widely published the other way, which pulls organisations into scope that are not in it. Neither regulation 15 nor Schedule 1 was amended by SI 2026/701. Regulation 16 is the exclusion provision, and it was widened in 2026.

What is regulation 33A?

Regulation 33A was inserted into SI 2014/1643 by SI 2026/701 regulation 25 and has been in force since 22 July 2026. It applies where, in a compliance period, a responsible undertaking has calculated the participant's total energy consumption as zero kWh. In that case the participant is deemed to comply with regulation 20 (the duty to undertake an ESOS assessment), regulation 21 (the lead assessor), regulation 21A(2)(b), Chapters 2A to 4 of Part 4, and Part 6A. It operates automatically rather than on application, and a notification of compliance is still required. SI 2026/701 regulation 29 amended regulation 45(1) at the same time so that the audit-failure penalty does not reach a regulation 33A case.

Are Display Energy Certificates still an ESOS compliance route?

No. Regulation 34, which provided for Display Energy Certificates and Green Deal Assessments, was omitted by SI 2026/701 regulation 26 with effect from 22 July 2026. Regulation 32, on energy consumption not subject to an audit, was omitted by regulation 23 of the same instrument. The routes that remain are an ESOS-compliant energy audit, ISO 50001 certification covering total or significant energy consumption under regulation 33, or a combination of the two reaching the same statutory floor — with the new regulation 33A zero-kWh case alongside them. Any guidance still listing DECs or Green Deal Assessments is describing the law as it stood before 22 July 2026, and legislation.gov.uk's consolidated text is currently in that category.

What is the 2023 ESOS amendment number?

SI 2023/1182 — the Energy Savings Opportunity Scheme (Amendment) Regulations 2023, made on 7 November 2023 and in force from 29 November 2023. It is sometimes published as SI 2023/1364, which is not an ESOS instrument. SI 2026/701's own footnote 2 lists the relevant amending instruments as SI 2018/1342, SI 2020/711 and SI 2023/1182. SI 2023/1182 introduced the 95% significant-energy-consumption floor, the ESOS action plan and progress updates in Part 6A, the 40,000 kWh lead assessor floor at regulation 21(3), and the substituted regulation 4(4) that split the third compliance date three ways.

Under what powers are the ESOS regulations made?

SI 2014/1643 was made under section 2(2) of the European Communities Act 1972, implementing article 8 of the EU Energy Efficiency Directive. SI 2018/1342 and SI 2020/711 repaired the instrument for EU exit rather than replacing it. Both SI 2023/1182 and SI 2026/701 were made under sections 254 to 260 and 263 of the Energy Act 2023, which are the standing powers to amend the scheme — so a further amendment needs no new primary legislation. SI 2026/701 extends to England and Wales, Scotland and Northern Ireland, carries a correction slip dated 3 July 2026, and has no full impact assessment because it is de minimis.

Has anything changed since SI 2026/701?

No. As at 19 August 2026 there is no ESOS instrument on legislation.gov.uk newer than SI 2026/701, and no Phase 5 legislation, consultation, call for evidence or draft instrument has been published by DESNZ, the Environment Agency, SEPA, Natural Resources Wales or the Northern Ireland regulator. The GOV.UK ESOS guidance page was last updated on 16 February 2026, and the Environment Agency's "How to comply with ESOS phase 4" was published on 30 July 2026 and has not been updated since. What has not happened is that the 22 July 2026 changes have still not been applied to the consolidated text of SI 2014/1643.

Where do I find the current ESOS regulations?

In two places at once, until legislation.gov.uk finishes consolidating. The revised text of SI 2014/1643 at legislation.gov.uk/uksi/2014/1643 is the readable version and is current for everything SI 2026/701 did not touch — regulation 4, regulation 15, Schedule 1 and every penalty amount. For everything it did touch, the operative text is SI 2026/701 as made, at legislation.gov.uk/uksi/2026/701/made. The changes-affected table at legislation.gov.uk/changes/affected/uksi/2014/1643 lists exactly which provisions are outstanding. Do not use legislation.gov.uk/uksi/2014/1643/made for anything: that is the 2014 original, and it still shows euro qualification thresholds and no action plan.

What is Chapter 3B of the ESOS regulations?

Chapter 3B of Part 4 is the newest thing in the instrument. It was inserted by SI 2026/701 regulation 17 and has been in force since 22 July 2026, and it contains two regulations. Regulation 27D requires a responsible undertaking to produce an estimate, in kWh, of the energy savings actually achieved during the compliance period, broken down by organisational purpose, by measure and by energy-saving category. Regulation 27E requires the previous ESOS action plan to be reviewed, identifying the measures that were proposed and not implemented and are not expected to be, with the reasons. Together they change what an ESOS report is: it now reports what happened as well as what was found. Neither regulation appears in the consolidated text on legislation.gov.uk.

Which regulation requires a lead assessor?

Regulation 21, in Part 4 Chapter 1. Regulation 21(3), inserted by SI 2023/1182, disapplies the requirement where total energy consumption calculated under Chapter 2 is less than 40,000 kWh. Regulation 33 discharges it where ISO 50001 certification covers total or significant energy consumption, and the new regulation 33A discharges it where total consumption is zero kWh. Since 22 July 2026 regulation 21 also carries a new paragraph (2A), inserted by SI 2026/701 regulation 8: within seven days beginning the day after notification under regulation 21(2)(b), the lead assessor must notify their approval body that the assessment is complete, giving the responsible undertaking's registered name and address and contacts for at least two individuals, one of them the responsible officer. Note the recipient — the assessor's approval body, not the compliance body.

Do the ESOS regulations apply in Scotland, Wales and Northern Ireland?

Yes. SI 2026/701 extends to England and Wales, Scotland and Northern Ireland, and there is one scheme with one set of duties and one set of penalties across the United Kingdom. What differs is who enforces it. Regulation 6(1) names five compliance bodies: the scheme administrator (the Environment Agency) for England; the Chief Inspector constituted under regulation 8(3) of the Pollution Prevention and Control (Industrial Emissions) Regulations (Northern Ireland) 2013 for Northern Ireland; the Scottish Environment Protection Agency for Scotland; the Natural Resources Body for Wales for Wales; and the Secretary of State for Energy Security and Net Zero for offshore undertakings. Use the statutory names — the guidance calls two of them something else.

Glossary

The terms, in their statutory sense

Twelve terms this page uses exactly as the ESOS regulations use them.

reg 4(1)
Initial compliance period
The period beginning on the coming into force of the Regulations and ending 5 December 2015.
reg 4(2)
Subsequent compliance period
A period beginning the 6 December following the end of the preceding period and ending the 5 December four years later.
reg 4(3)
Qualification date
The 31 December immediately preceding the compliance date for that compliance period. Not the same thing as the compliance deadline.
reg 4(4)
Compliance date
The 5 December on which a compliance period ends — except for the period beginning 6 December 2019, where regulation 4(4)(a) gives three answers.
Sch 1 para 1
Large undertaking
An undertaking employing at least 250 persons, or with turnover above amount A and a balance sheet total of amount B.
Sch 1 para 1A
Amount A and amount B
£44 million and £38 million for a qualification date on or after IP completion day; 50 million and 43 million euro before it.
reg 5
Scheme administrator
The Environment Agency, in that capacity for the whole United Kingdom.
reg 6(1)
Compliance body
The regulator for a participant's part of the UK — a different role from the scheme administrator, even where the Environment Agency holds both.
reg 21
Lead assessor
The person on an approved register who oversees and signs off the assessment, and who since 22 July 2026 must notify their approval body within seven days.
reg 21(2A)
Approval body
The body that approves a lead assessor's register — the recipient of the new seven-day notification.
Part 6
Deemed compliance
Where the law treats a duty as discharged without it being performed — the ISO 50001 route at regulation 33 and the zero-kWh case at regulation 33A.
Sch 2
Responsible undertaking
The undertaking that carries the duty within a group, determined by Schedule 2's aggregation and highest-parent rules.
The citation map

Every source, and the claims it carries

Which primary source supports which statement on this page. Nothing on the page rests on a search snippet, a summary, or an earlier version of this site.

SourceWhat it is cited for
[1] SI 2014/1643 as madeThat “phase” appears nowhere in the instrument and “compliance period” thirty-eight times; the 17 July 2014 in-force date; the Part and Chapter structure; that regulation 29 sits in Part 5.
[2] SI 2014/1643 revisedThe outstanding-changes banner; that regulations 32 and 34 are still displayed as live; the contents as a reader finds them today.
[3] Regulation 4The verbatim text of 4(1) to 4(3); the rolling definition; that only two dates are hard-coded; that regulation 4 has no outstanding effect.
[4] Schedule 1 (revised)Paragraph 1(a) verbatim and the conjunctive financial limb; paragraph 1A's £44 million and £38 million and the euro figures that precede IP completion day; the F4 textual-amendment note.
[5] Part 8Every penalty maximum and its daily element; that Part 8 runs regulations 39 to 47; the drafting difference between “up to £5,000” and “£50,000, or such lesser amount”.
[6] Regulation 6The five compliance bodies and their statutory names, including the Northern Ireland Chief Inspector citation and the offshore Secretary of State's current title.
[7] Regulation 21The lead assessor duty and the 40,000 kWh floor at 21(3).
[8] Regulation 33The ISO 50001 deemed-compliance route, and that paragraph (2A) is in force but not yet consolidated.
[9] SI 2023/1182The 95% floor, Part 6A, the 21(3) insertion, and the substituted regulation 4(4) with its three-way split of the third compliance date.
[10] SI 2018/1342The insertion of Schedule 1 paragraph 1A, and the EU-exit repair read with SI 2020/711.
[11] SI 2026/701 as madeEvery omission, insertion and amendment listed on this page; the making, laying and in-force dates; the correction slip; the extent; the Energy Act 2023 powers; and that the instrument contains no net zero provision.
[12] SI 2026/701 contentsThe mapping between the amending instrument's own regulation numbers and the provisions each one changes.
[13] SI 2026/701 reg 29The verbatim substitution in regulation 45(1), and that no penalty amount changed.
[14] Changes affecting SI 2014/1643That every outstanding change belongs to SI 2026/701; which provisions are outstanding; the consequential amending instruments.
[15] EA, Phase 4 guidance (30 Jul 2026)The compliance-period table including the fifth period's dates; that the guidance never mentions PAS 51215; the DEC and Green Deal removal as the regulator describes it.
[16] GOV.UK ESOS guidance (16 Feb 2026)The postponement of net zero requirements; the voluntary status of PAS 51215-1:2025 and that further guidance is promised; the SECR alignment deferral.
[17] Energy Act 2023Sections 254 to 260 and 263 as the powers under which the 2023 and 2026 amendments were made.
[18] ESOS post-implementation reviewThe review duty in regulation 51 having been discharged, and the scheme-level context behind it.
Method

How this page was checked

Every claim here was established by opening a primary source on 19 August 2026. None of it comes from a search result, a consultancy summary, or an earlier version of this site.

Primary
Ten legislation.gov.uk documents, opened and read
Both texts of SI 2014/1643, its regulations 4, 6, 21 and 33, Schedule 1 and Part 8; SI 2023/1182; SI 2018/1342; SI 2026/701 as made and its contents page; and the changes-affected table.
Regulator
Both governing GOV.UK pages
The DESNZ and Environment Agency guidance page, last updated 16 February 2026, and the Environment Agency's How to comply with ESOS phase 4, published 30 July 2026. Dates taken from the content API, not from an on-page string.
The field
Eighteen competing pages read in full
Two law-firm briefings, thirteen consultancy and trade pages, and the two GOV.UK pages, to establish what is not covered anywhere and which errors are in circulation. The result is the claim checker.
Dated negative
Nothing has changed since 22 July 2026
No ESOS instrument newer than SI 2026/701 exists. No Phase 5 legislation, consultation, call for evidence or draft has been published by DESNZ, the Environment Agency, SEPA, Natural Resources Wales or the Northern Ireland regulator. Both guidance pages are unchanged.
Not published
What we could not verify, we left out
Three claims in circulation were dropped rather than repeated: that voluntary PAS 51215 use is disclosable through MESOS; that the net zero postponement was announced in February 2025 (the guidance attributes no date); and a 3 August 2026 date for the Phase 4 guidance.
No number
Where a count was not recounted, none is given
That every outstanding change on the changes-affected table belongs to SI 2026/701 is verified. The number of outstanding rows is not, so this page states no total.

This is a reference site with no clients, no certifications and nothing to sell. If something here is wrong, it is worth telling us — the correction costs us nothing and the error costs a reader a citation.

Authority sources

Primary references

Every numbered citation on this page resolves here. Each source was opened and read on 19 August 2026.

[2] SI 2014/1643 — latest available (revised) text and contents
legislation.gov.uk · outstanding changes not yet applied
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