ESOS Phase 4 is closer than it looks.
If your organisation is in scope on 31 December 2026, you must notify compliance by 5 December 2027.
Download our free timetable with every key date and a step-by-step plan to get there.
Are you in scope?
A UK undertaking qualifies if, on 31 December 2026, it has:
250 employees
or
Turnover > £44m and balance sheet > £38m
If one UK company in your group qualifies, the whole UK group is in. And because size only changes after two consecutive accounting periods, a recent dip below the thresholds may not take you out.
What’s changed for Phase 4?
- DECs and Green Deal Assessments no longer count as compliance routes.
- Action plan review: explain any Phase 3 measures you didn't implement.
- Savings achieved must be reported in your ESOS assessment.
- A third progress update, due 5 December 2031.
Get the full ESOS Phase 4 timetable
A two-page PDF you can share with your board or finance team: every deadline from now to 2031, plus a quarter-by-quarter plan for the run-up to December 2027.
1 All official Phase 4 dates, 2023 to 2031
2 Who qualifies, in plain English
3 A five-step plan from now to submission
4 What's new in Phase 4