Ciarán Cannon (Galway East, Fine Gael)
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99. To ask the Minister for Finance the way that farmers are to be included in the temporary business energy support scheme, TBESS. [53235/22]

Ciarán Cannon (Galway East, Fine Gael)
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The Minister earlier mentioned the dreary tunnel of Covid and the significant challenges the business sector faced as it navigated its way through that tunnel. The Minister and his colleagues in the Department were exceptionally supportive of those businesses during that time, ensuring that they remained viable, and in doing so they protected thousands of Irish jobs. As we emerge from that tunnel we are seeing businesses again faced with additional challenges. One of those sectors is agriculture and our farmers. How does the TBESS as it is currently designed intend to support the farming sector in particular?

Paschal Donohoe (Dublin Central, Fine Gael)
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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.

Ciarán Cannon (Galway East, Fine Gael)
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I thank the Minister, particularly for that clarification on the splitting of the bill between the business aspect of the energy consumption on the farm holding and the domestic aspect of it.

That is causing significant concern for many farmers. On the categorisation of eligible farmers, we have heard of many instances in the last few days of small retailers, butchers in particular, who have unusually large energy consumption. I assume that most of them are registered as sole traders. Indeed, any of our farmers who are registered either as tax-compliant businesses or sole traders will be eligible to access this scheme. Will the Minister clarify what exactly are the categories within which farmers can gain access to the scheme?

Paschal Donohoe (Dublin Central, Fine Gael)
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I am virtually positive that is the case but I will come back to the Deputy to confirm that. I will provide that full clarification when we are debating the Finance Bill. As I have said, if businesses have a trading relationship with the Revenue Commissioners under case I, they are included in the scheme. There are some positive signals on the design of the scheme. The feedback is that the number of businesses that are not participating in it at the moment is less than it was when we were bringing forward other similar schemes during the Covid era when, as the Deputy will recall, our time was consumed as much by the businesses and sectors of the economy that were not in the scheme as it was by those that were in it. Clarity in relation to trading income should allow the inclusion of many of the businesses and retailers to which the Deputy has referred. I expect the vast majority of them will have the opportunity to enter this scheme.