Regulation 27A ESOS ReportF1
A responsible undertaking must produce an ESOS report in relation to each ESOS assessment.
Paragraph (1) does not apply in relation to
an ESOS assessment carried out for a compliance period ending on or before 5th December 2019 F3, or
an ESOS assessment carried out for a compliance period ending on or after 5th December 2027, where the participant is deemed to have complied with this Chapter in accordance with regulation 33(3) or 33A.
The ESOS report must be produced before the compliance date for the compliance period to which the ESOS assessment relates.
In these Regulations, an “ESOS report” is a written record containing—
the information required by paragraph (5),
where the responsible undertaking has conducted an energy audit under Chapter 3, the information required by paragraph (6),
where the participant is deemed to have complied with Chapter 3 by virtue of F5regulation 33(2), the information required by paragraph (7),
the information specified in column 1 of Tables A, C and E in Schedule 3,
where the responsible undertaking is one of two or more relevant undertakings complying with the Scheme as one participant, the information specified in column 1 of Table B in Schedule 3, and
where a lead assessor is required to be appointed under regulation 21, the information specified in column 1 of Table D in Schedule 3.
An ESOS report must include—
the participant’s total energy consumption,
where the responsible undertaking has elected to identify the participant’s areas of significant energy consumption, the participant’s significant energy consumption, expressed in kWh, and the percentage of the participant’s total energy consumption it represents,
the energy intensity ratios calculated in accordance with regulation 25C, F6...
the participant’s ESOS action plan review, produced in accordance with regulation 27E.
Where a responsible undertaking has conducted an energy audit under Chapter 3, the ESOS report must include in relation to the energy audit—
the information required to be recorded in accordance with sub-paragraphs (a) to (f) of regulation 26(9),
a description of the analysis carried out in accordance with regulation 27(1)(a),
the information referred to in sub-paragraphs (b) to (e) of regulation 27(1),
the sum of all the estimates made in accordance with regulation 27(1)(d)(vi) (annual reductions in energy spend and energy consumption),
for each organisational purpose, the sum of the estimates made in accordance with regulation 27(1)(d)(vi) in respect of energy saving opportunities that are identified in accordance with regulation 27(1)(d)(i) as most closely relating to that organisational purpose, and
for each energy saving category, the sum of the estimates made in accordance with regulation 27(1)(d)(vi) in respect of any energy saving opportunities that are identified in accordance with regulation 27(1)(d)(ii) as most closely relating to that energy saving category.
Where the participant is deemed to have complied with Chapter 3 by virtue of F10regulation 33(2), an ESOS report must include—
F11... information on which assets held, or activities carried on by the participant fall under the certified energy management system,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the percentage of the participant’s total energy consumption that falls within regulation 33(2) F13...,
any way in which the participant can improve its energy efficiency that is recommended to the participant through its method of deemed compliance with Chapter 3 (“an energy saving measure”),
to the extent that the participant has obtained the information through its method of deemed compliance with Chapter 3—
the organisational purpose and the energy saving category to which each energy saving measure most closely relates,
the estimated annual reduction in energy spend and energy consumption F14, in kWh, from implementing each energy saving measure,
the sum of all the estimates made in accordance with paragraph (ii),
for each organisation purpose, the sum of the estimates made in accordance with paragraph (ii) in respect of any energy saving measures that are identified in accordance with paragraph (i) as most closely relating to that organisational purpose, and
for each energy saving category, the sum of the estimates made in accordance with paragraph (ii) in respect of any energy saving measures that are identified in accordance with paragraph (i) as most closely relating to that energy saving category,
considerations relevant to the implementation of each energy saving measure, including, if applicable—
any considerations arising from an obligation of any person under Part 3 of the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015, in relation to any buildings used by the participant, and
information on any existing schemes under which grants or public funds from the United Kingdom Government, Scottish Government, Welsh Government or Northern Ireland Government may be available to support implementation of the energy saving measure, and
a programme, including a timescale, for implementation of the energy saving measures (if any).
In this regulation—
references to a participant’s method of deemed compliance with Chapter 3 mean—
where compliance is by virtue of F15regulation 33(2), the certified energy management system referred to in that regulation,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
references to a participant’s total energy consumption are references to the participant’s total energy consumption, in kWh, as calculated in accordance with Chapter 2.
Annotations
Textual amendments
- F1
Pt. 4 Ch. 3A inserted (29.11.2023) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2023 (S.I. 2023/1182), regs. 1(2), 18
- F2
Words in reg. 27A(2) renumbered as reg. 27A(2)(a) (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(2)(a)
- F3
Word in reg. 27A(2)(a) inserted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(2)(b)
- F4
Reg. 27A(2)(b) inserted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(2)(c)
- F5
Word in reg. 27A(4)(c) substituted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(3)
- F6
Word in reg. 27A(5)(c) omitted (22.7.2026) by virtue of The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(4)(a)
- F7
Words in reg. 27A(5)(d) substituted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(4)(b)
- F8
Word in reg. 27A(5)(d) inserted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(4)(c)
- F9
Reg. 27A(5)(e) inserted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(4)(d)
- F10
Words in reg. 27A(7) substituted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(5)(a)
- F11
Words in reg. 27A(7)(a) omitted (22.7.2026) by virtue of The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(5)(b)
- F12
Reg. 27A(7)(b) omitted (22.7.2026) by virtue of The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(5)(c)
- F13
Words in reg. 27A(7)(c) omitted (22.7.2026) by virtue of The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(5)(d)
- F14
Words in reg. 27A(7)(e)(ii) inserted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(5)(e)
- F15
Words in reg. 27A(8)(a)(i) substituted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(6)(a)
- F16
Reg. 27A(8)(a)(ii) omitted (22.7.2026) by virtue of The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(6)(b)
- F17
Reg. 27A(8)(a)(iii) omitted (22.7.2026) by virtue of The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 14(6)(b)