Using the de minimis rule
You can decide whether to exclude up to 10% of your identified total energy consumption under the de minimis rule. Consider the following in this decision:

• Focus audits on areas where the greatest total energy savings can be made
• Consider if there are ‘quick wins’ within your assets or activities that may only contribute a relatively small percentage to your total energy consumption, but may present a more significant overall cost saving
• You may like to include more than 90% of your total energy consumption within the scope of your ESOS audit plan as a safety margin, in case you come across difficulties in obtaining verifiable data.

Where specific energy use is not required to be included in your ESOS assessment (e.g. because of a change in ownership of an asset between the qualification and compliance date) it would be good practice to keep a note of the details in your evidence pack including why this energy consumption was excluded so it can be adequately explained to the scheme regulators if you are audited.