Who qualifies for ESOS?

The scheme covers, but is not limited to, the following types of organisations.

• Limited companies
• Public companies
• Trusts
• Partnerships
• Unincorporated associations
• Not for profit bodies, (where engaged in a trade or business)

If an undertaking meets any one of the following criteria then for the purpose of ESOS it is considered to be a large undertaking:

1. It has 250 or more employees
2. It has fewer than 250 employees, but has:

• an annual turnover exceeding €50m and
• a balance sheet exceeding €43m