ESOS 2nd Compliance Period Early Start 12 months reference period of energy use data Early Finish Earliest Practical Notification 01-Jan-18 31-Dec-18 31-Jan-19 Late Start Late Finish Notification Deadline 01-Dec-18 30-Nov-19 05-Dec-19 ESOS requirements: Measure your total energy consumption; Conduct audits to identify cost-effective energy efficiency opportunities; and Notify compliance to the national scheme administrator. Qualification criteria for mandatory compliance. A “large undertaking” that, as of 31st December 2018; Employs 250+ people, or Turnover >£38.9M & balance sheet >£33.4M Also applies to UK undertakings of overseas registered companies. Penalties for failure to comply. Compliance notice – requiring offender to become compliant, Enforcement notice – defining remedial action, and Penalty notice – £500/day & up to £50,000 for failure to undertake energy audit, or providing a false or misleading statement. (c) 2018 Ainsty Risk Consulting Ltd.