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

Details of the new TBESS are set out in Finance Bill 2022. Farmers will be eligible for payments under the TBESS in the same way as any other business that is carrying out a trade which is taxable under case I of Schedule D where they meet all eligibility criteria. A person engaged in a trade of farming who has suffered an increase of at least 50% in the average unit price of electricity or natural gas for the relevant billing period in 2022, as compared with the average unit price for electricity and gas, or both, for the corresponding reference period in 2021, will be eligible under the scheme.

In line with the temporary crisis framework, there is also an overall cap on the amount that an undertaking can claim. The cap that currently applies in relation to farmers is €250,000. If any amount charged on an energy bill for a claim period is not expended wholly or exclusively for the purpose of the farming trade, then this amount must be deducted from the relevant energy bill amount for the claim period for the purpose of calculating the eligible cost. We have done this in recognition of an issue we felt could develop. That issue is where, for example, you could have a single electricity connection and that is supporting the farm activity and also domestic life. In an effort to get ahead of that developing as an issue, we will include the provision for the deduction of energy for domestic purposes.

The short answer to the Deputy's question is that by using the approach of case I trading income I am confident that many of the farmers the Deputy is referring to will be able to participate in a scheme that I know they need.

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