# The Energy Savings Opportunity Scheme (Amendment) Regulations 2026, Regulation 17: Insertion of new chapter 3B (ESOS action plan review)


In Part 4, after Chapter 3A, insert—
“Chapter 3B
Energy savings since the previous compliance date and ESOS action plan review
Energy savings since the previous compliance date
27D (1) Subject to paragraph (3), when carrying out an ESOS assessment in accordance with Chapter 1 of this Part, a responsible undertaking must also produce an estimate of energy savings achieved by the participant in that compliance period, in kWh.
(2) The responsible undertaking must also—
(a) estimate the proportion of the energy savings referred to in paragraph (1) that most closely relates to each organisational purpose,
(b) identify the measures implemented by the participant to achieve the energy savings referred to in paragraph (1) during the compliance period, and
(c) for each measure identified in accordance with sub-paragraph (b)—
(i) identify the energy saving category to which the measure most closely relates, and
(ii) calculate the estimated energy savings, in kWh, achieved by the implementation of the measure.
(3) A responsible undertaking is not required to prepare an energy savings estimate in accordance with paragraphs (1) and (2) in respect of a participant which was not a participant for the previous compliance period.
(4) This regulation does not apply to a participant which is deemed to have complied with this Chapter by virtue of regulation 33A.
ESOS action plan review
27E (1) Subject to paragraph (3), when conducting an ESOS assessment in accordance with Chapter 1 of this Part, a responsible undertaking must also complete an ESOS action plan review.
(2) An “ESOS action plan review” is a written record containing—
(a) identification of any measures recorded in any current ESOS action plan which have not been implemented, and are not expected to be implemented, before the end of the compliance period to which the ESOS assessment relates,
(b) an explanation of the reasons why those measures were not implemented, and
(c) where applicable, confirmation that none of the relevant undertakings comprising the participant which were required to produce a current ESOS action plan did so.
(3) This regulation does not apply in relation to a participant which—
(a) comprises only relevant undertakings in respect of which the requirement to produce a current ESOS action plan did not apply, or
(b) is deemed to have complied with this Chapter by virtue of regulation 33A.
(4) In this regulation, “current ESOS action plan” means an ESOS action plan produced in accordance with regulation 34A(3) for the previous compliance period, in respect of any relevant undertakings which comprise the participant and which were relevant undertakings for the previous compliance period.”.

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Source: https://www.legislation.gov.uk/uksi/2026/701/regulation/17 (the official version)
Page: https://openlegislation.uk/energy-savings-opportunity-scheme-amendment-regulations-2026/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.