{
  "url": "https://openlegislation.uk/energy-savings-opportunity-scheme-regulations-2014/regulation-27E",
  "json_url": "https://openlegislation.uk/energy-savings-opportunity-scheme-regulations-2014/regulation-27E.json",
  "legislation": "uksi/2014/1643",
  "legislation_title": "The Energy Savings Opportunity Scheme Regulations 2014",
  "legislation_url": "https://openlegislation.uk/energy-savings-opportunity-scheme-regulations-2014",
  "path": "regulation/27E",
  "kind": "regulation",
  "number": "27E",
  "heading": "ESOS action plan review",
  "text": "(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.\n(2) An “ESOS action plan review” is a written record containing—\n(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,\n(b) an explanation of the reasons why those measures were not implemented, and\n(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.\n(3) This regulation does not apply in relation to a participant which—\n(a) comprises only relevant undertakings in respect of which the requirement to produce a current ESOS action plan did not apply, or\n(b) is deemed to have complied with this Chapter by virtue of regulation 33A.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4 Ch. 3B inserted (22.7.2026) by The Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (S.I. 2026/701), regs. 1(2), 17"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1643/regulation/27E",
    "retrieved_at": "2026-10-29T00:12:06.235678+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}