ESOS Compliance: Alternative routes – a £90,000 gamble?

With the compliance deadline for the Energy Savings Opportunity Scheme Regulations 2014 coming at the end of the year, Malcolm Dowden assesses their implications ‘The Regulations themselves create a ludicrous and certainly unintentional situation, in which the turnover and balance sheet test would be met only if the undertaking’s balance sheet total was precisely €43m …
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