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ARTICLE · 14 SEPTEMBER 2026

ESOS Phase 4 Guidance Published: What Businesses Need To Know

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The Environment Agency has released updated guidance for Phase 4 of the Energy Savings Opportunity Scheme (ESOS), introducing new reporting requirements and compliance changes. Organizations must now provide detailed information about implemented energy efficiency measures, including energy savings achieved and relevant categories, while Display Energy Certificates and Green Deal Assessments are no longer accepted as alternative compliance routes.

United KingdomEnvironment
Michael Barlow
Michael Barlow

The Environment Agency has published new guidance for Phase 4 of the Energy Savings Opportunity Scheme (“ESOS”), following the Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (“2026 Regulations”) which came into force in July 2026. The guidance has been updated to address certain discrete amendments to ESOS and does not represent a significant overhaul in the approach to ESOS compliance. 

What are the key changes for Phase 4?

The principal differences that have been introduced by the 2026 Regulations are:

  • Participants must now provide more detailed information about energy efficiency measures that have been implemented during the compliance period. The ESOS report and notification of compliance must include details of the measures undertaken to achieve energy savings, an estimate of the energy savings achieved, and the energy saving category to which the measures relate. 

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