Which organisations qualify for ESOS Phase 2?

The Energy Savings Opportunity Scheme (ESOS) applies to large UK undertakings and their corporate groups. It mainly affects businesses but can also apply to not-for-profit organisations and any other non-public sector undertakings that are large enough to meet the qualification criteria, which are:

  • Any UK company that either:
  • Employs 250 or more people


  • Has an annual turnover in excess of €50million (£38,937,777) and an annual balance sheet total in excess of €43million (£33,486,489).
  • An overseas company with a UK registered establishment which has 250 or more UK employees (paying income task in the UK).

Note that the exchange rates provided above are taken from the Government ESOS guidance, last updated on 2 July 2018.