Who qualifies for ESOS ?

January 29, 2019

ESOS Newsletter No 2

The following types of Companies and Organisations may qualify for ESOS :


  • Public

  • Limited

  • Partnerships

  • Trusts

  • Not-for Profit (with a Trading Arm)

  • Unincorporated associations


To qualify an organisation must be classed as a “Large Undertaking” through the following criteria:

  • It has greater than 250 employees

  • It has less than 250 employees, and if

    • It has a balance sheet in excess €43m and

    • its annualised turnover exceeds €50m


In our next newsletter we will discuss : ESOS scheme operation and timings.



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