ESOS – Organisational Change Considerations

• You may exclude energy related to assets/activities that you dispose of/cease before the relevant compliance date (5 December 2015).
• You should exclude energy related to assets/ activities that you acquire/commence on or after the relevant qualification date (31 December 2014) even if you acquire them before the compliance date
• If you qualify for a particular compliance phase (i.e. meets the qualification criteria on the relevant qualification date) you will need to comply regardless of what changes occur to your organisational structure after this date.

For example, for compliance in phase 1; if your organisation only qualifies for ESOS through membership of a larger corporate structure and then your organisation becomes independent of this structure during 2015 you will still need to comply with the requirements of ESOS for the first compliance phase either independently or as part of your old corporate structure.