Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

I thank the Senator for raising the issue. The TBESS is for businesses and it has an important state aid element to it. A charity that carries on a trade, the profits or gains of which would be chargeable to tax under case 1 of Schedule D but for the exemption provided for in section 208(2)(b)of the Taxes Consolidation Act, would be regarded as an eligible business under the TBESS as regards that trading activity. There a number of charities that would come under the terms of the scheme. Where a charity is engaged in number of activities only some of which would be regarded as trading activities, then only the electricity and gas costs relevant to that activity would be eligible for support under the TBESS. While the TBESS is targeted at businesses and is being funded by the Department of Enterprise, Trade and Employment, it is important to note that Government has funded many other schemes aimed at assisting the community and voluntary sector with energy costs, for example, the community and voluntary energy support scheme, which was administered by the Pobal on behalf of the Department of Rural and Community Development.

Organisations that were deemed ineligible for the TBESS could have applied to this scheme. More than €918,000 has been paid out to 680 charities across Ireland over the winter months from this scheme. Other Government supports for the community and voluntary sector included the sports energy support scheme, the arts and culture energy scheme, and the temporary inflation payment for health organisations. I cannot accept the specific recommendation because the TBESS is a different scheme, but I hope the Senator will acknowledge the very broad support that was provided to sport, arts, culture and health organisations, and other organisations through the Department of Rural and Community Development.