Company Cars

The energy (fuel/electricity) consumption of vehicles you own or lease must be accounted for provided it is paid for by the company and consumed on company business.

Fuel/electricity consumption associated with the personal use of company-owned cars is not within scope of ESOS.

‘Grey Fleet’
Your ‘grey fleet’ consists of vehicles not owned by the company, but instead owned by its employees, owners, directors or other persons related to the company; and used on company business.

The fuel consumption by your grey fleet is within scope of ESOS where the participant makes payment to the vehicle owner in relation to the use of the vehicle on business (e.g. on a pence per mile basis).

Measuring fuel consumption
You may make reasonable estimations of the energy consumption based on verifiable data and expensed mileage can be converted into energy use by applying standard conversion factors.