The Environment Agency has published updated ESOS guidance on behalf of the scheme compliance bodies, namely Natural Resources Wales, Scottish Environment Protection Agency, Northern Ireland Environment Agency and Department of Energy & Climate Change (DECC) Offshore.
This updated guidance supersedes DECC’s ESOS Guide published in June 2014. Its drafting and formatting reflect the new approach to publishing guidance on GOV.UK. The main scheme rules are summarised in the first 40 pages. Additional information from the previous guide is now in the appendices along with new information on the notification questions.
If you have already read the DECC Guide you should not need to look at the updated guidance in full, as the scheme design has not changed. However, we have clarified a number of points in response to helpdesk queries, in particular on:
- the scope of ESOS
- the qualification criteria with respect to overseas undertakings and UK establishments
- the application of ESOS to trusts
- determination of corporate groupings
- calculation of total energy consumption
- auditing approach for the construction sector
- notification requirements
- the approach to site visits
- the treatment of assets purchased or disposed of after the qualification date and before the compliance date
- the extent of inclusion of transport energy
- liability for compliance in cases of disaggregation
- what records to keep in your evidence pack.
The guidance does not include methodologies for audits, or templates for presenting auditing findings. This is an area where the scheme design is flexible, reflecting that there is no one size fits all approach. You have freedom to collate and present information in a format that suits you, recording how you have complied in your evidence pack.
We want you to approach ESOS in a manner that will deliver the most benefit for your organisation and the environment, applying this flexibility within the broad rules of the scheme.
The updated guidance document can be downloaded from: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/404764/LIT_10094.pdf
