The UK is currently in ESOS Phase 4. The Phase 4 compliance period began on 6th December 2023 and ends on 5th December 2027.
The qualification date is 31st December 2026. Organisations that meet the qualification criteria on that date must complete their Phase 4 assessment and submit their compliance notification by 5th December 2027.
Phase 3 reporting requirements are still running alongside Phase 4. Organisations that qualified for Phase 3 must submit their second and final Progress Update by 5th December 2026.
