The Directive states that ‘enterprises that are not SMEs’ are required to undertake an energy audit by 5 December 2015, and at least every 4 years from the date of the previous energy audit.
These assessments are audits of the energy used by their buildings, industrial processes and transport to identify cost-effective energy saving measures.
ESOS applies to large UK undertakings and their corporate groups. It mainly affects businesses but can also apply to not-for-profit bodies and any other non public sector undertakings that are large enough to meet the qualification criteria.
A large undertaking is: any UK company that either: employs 250 or more people, or has an annual turnover in excess of 50 million euro (£38,937,777), and an annual balance sheet total in excess of 43 million euro (£33,486,489) an overseas company with a UK registered establishment which has 250 or more UK employees (paying income tax in the UK) Qualification is based on the status of your organisation on 31 December 2014, and every four years after that for each subsequent compliance period.
Must complete an ESOS assessment
A3.1 SMEs that are not part of a large corporate group enterprise are exempt from the requirement to conduct regular energy efficiency audits.
Article 2(26) of the Energy Efficiency Directive, defines SMEs as enterprises that employ 250 persons or fewer and which satisfy one or both of the following criteria: (i) an annual turnover that does not exceed €50 million, and/or (ii) an annual balance sheet total that does not exceed €43 million.
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