Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 161:

In page 211, between lines 29 and 30, to insert the following: “(24) (a) In this subsection—

“SME”, in relation to a single undertaking, means a single undertaking that would fall within the SME category of Annex 1 of the General Block Exemption Regulation;

“General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014;

(b) Where for any claim period the total amount of temporary business energy payment paid to a single undertaking is greater than—

(i) €10,000, where the single undertaking is active in the primary production of agricultural products or is engaged in the production, processing and marketing of fishery and aquaculture products, or

(ii) €100,000, in any other case,

then, in relation to each person carrying on one or more qualifying business who is part of the single undertaking, the following additional information shall be published by the Revenue Commissioners on the website of the Revenue Commissioners on or before the day that is 5 months after the day on which the specified period ends:

(I) the sector of activity at NACE group level, within the meaning of Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 2006, as amended by Regulation (EC) No. 295/2008 of the European Parliament and of the Council of 11 March 2008 and Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 2019;

(II) specification as to whether the person is part of a single undertaking which is an SME or is larger than an SME;

(III) the amount of temporary business energy payment referred to in subsection (26)(b)(iii)that was paid in respect of each claim period;

(IV) such other information as may be required for the purposes of section 3 of the Temporary Crisis Framework.”.