January 2015 and still no firm date has been announced for the final ESOS guidance from the Environment Agency. They do say that there will only be minor changes to the September Guidance from DECC.  That said I know that the ESOS Helpline has been busy with requests for clarification – some of these may be simple, but some are a result of a lack of clarity, or omissions, in the DECC guidance. The Environment Agency advice is to proceed with the existing guidance and ask for clarification if you are not sure. The ESOS clock is ticking – technically from 1 January onwards you can make you compliance submission, so it would be good to have the finalized guidelines soon!