ESOS is an energy assessment and energy saving scheme that is established by the Energy Savings Opportunity Scheme Regulations 2016, under the Environmental Protection (Energy End-Use Efficiency) Act 2009.
This regulation is now amended in accordance with the Energy Savings Opportunity Scheme (Amendment) Regulations 2024 and introduces Phase III of the scheme.
The aim of these Regulations is to cut carbon emissions and reduce energy consumption by requiring large businesses to fully quantify their energy use and identify energy reduction measures.
ESOS is a mandatory energy assessment scheme for organisations that qualify as large undertakings. A large undertaking is any Gibraltar undertaking that meets either one or both of the following conditions: it employs 250 or more people; and/or, it has an annual turnover in excess of £44 million and an annual balance sheet total in excess of £38 million.
Organisations that qualify for ESOS are required to carry out ESOS assessments every 4 years. These assessments are audits of the energy used by their buildings, industrial processes and transport and will help to identify cost-effective energy saving opportunities. The audit must be carried out by an ESOS Lead Energy Assessor under the Government of Gibraltar ESOS Accreditation Scheme, and signed off by a board-level director.
The Department of the Environment and Climate Change, is the administrative body for this scheme. All necessary information on ESOS, including a list of ESOS Lead Assessors, can be found at the Department’s webpage at:
https://www.gibraltar.gov.gi/environment/energy/energy-saving-opportunity-scheme
A full ESOS guidance document is also available.
Organisations who meet the specified criteria must register with the Department by emailing the Department at This email address is being protected from spambots. You need JavaScript enabled to view it. stating their Company name, address, contact details, person responsible for ensuring compliance with ESOS and name of your Lead Assessor (if assigned). In accordance with new requirements of the Energy Savings Opportunity Scheme (Amendment) Regulations 2024, businesses will be required to submit a notification of compliance, ESOS Report, and Action Plan by 5th June 2025.
As part of changes introduced in ESOS Phase III, the Department of the Environment and Climate Change will also publish information provided by participating organisations including their potential total/significant energy consumption reduction, energy savings achieved during the previous compliance period, and the Action Plan and Progress Reports submitted.
Minister for the Environment, Prof John Cortes, commented: “We are all now well aware that Energy efficiency is of great importance in reducing our carbon footprint. But it also makes financial sense, to both individuals and to businesses, as energy efficiency measures will result in considerable cost savings, and any investment that may be necessary is quickly recovered. In addition, as announced in this year’s budgets, there will be a further tax incentive for businesses which take clear steps towards Net Zero. I would urge all businesses, not just those large ones required to do so by these Regulations, to have a close look at where they can make these win-win efficiencies.”
