Scheme Participant compliance timeline

This image details the Scheme Participant compliance timeline which is summarised below.


As a Scheme Participant, you must complete and lodge an energy savings statement with us by 30 April each year. You may also be required to have your energy savings statement audited.

Lodging your energy savings statement

Scheme Participants must lodge an energy savings statement each year using either the Annual Energy Savings Statement (AESS) template or Nil Return form.

You should complete the Nil Return form if you have:

  • no liable acquisitions, and
  • no shortfall carried forward from the previous compliance year,

Otherwise you must complete an AESS.

We provide you with market acquisition data mid-February which is a key input to your AESS. Please refer to the Compliance Guide – Scheme Participants for detailed guidance on how to complete your AESS or Nil Return.

We update the AESS template and Nil Return form each year to account for any changes in the legislation and our processes. Please ensure you use the most up to date version on our website as published by January each year.

Audit your energy savings statement

If you have liable acquisitions, you must have your AESS audited unless you meet specific exemption criteria. The Compliance Guide – Scheme Participants lists audit exemption criteria.

If an audit is required, you must engage an auditor from the Audit Services Panel. The audit process requires that you complete the Scheme Participant section of the Audit Deed Poll.

The auditor must submit a completed DSW submission Form – AESS and Audit Deed Poll to IPART for approval prior to commencing the audit, which are available at Auditing Scheme Participants.

You must lodge the audit report and AESS with IPART by 30 April each year.

Scheme Participants lodging a Nil return do not need to have it audited.

The Scheme Regulator assesses compliance

The Scheme Regulator will issue a Notice of Assessment (NoA) in June assessing your compliance. If you have a liability for an energy savings shortfall penalty an invoice will be issued with the NoA. This penalty is generally due 30 June.

Relevant Documentation

Template - Scheme Participants - Annual Energy Savings Statement
Form - Scheme Participants - Nil Return
Compliance Guide - Scheme Participants
Audit Deed Poll
Scheme Participant Compliance 2021 – Information session slide deck