Pádraig O'Sullivan (Cork North Central, Fianna Fail)
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173. To ask the Minister for Finance if he will make provision for small group water schemes (details supplied) in the temporary business energy support scheme; and if he will make a statement on the matter. [53912/22]

Paul Murphy (Dublin South West, RISE)
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175. To ask the Minister for Finance if he will remove data centres from eligibility for the temporary business energy support scheme; and if he will make a statement on the matter. [53847/22]

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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176. To ask the Minister for Finance if Approved Housing Bodies are eligible to apply for support under the temporary business energy support scheme. [54047/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 173, 175 and 176 together.

Details of the new Temporary Business Energy Support Scheme (TBESS) are set out in Finance Bill 2022. The scheme will provide support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 31 December 2022 or, where it is possible to grant State aid beyond that date under the European Commission’s Temporary Crisis Framework (TCF), to 28 February 2023. The TBESS will be available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria. The scheme will be operated on a self-assessment basis.

Payments will be made on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year. Payments are generally subject to a monthly cap of €10,000 per trade, increasing to a maximum of €30,000 in certain circumstances.

The scheme will operate by comparing the average unit price for the relevant bill period in 2022 with the average unit price in the corresponding reference period in 2021. If the increase in average unit price is more than 50% then the threshold has passed and the business is eligible for support under the scheme. A business who has not seen an increase of 50% over the period will not be eligible for the scheme. This means, for instance, larger corporates who have the purchasing power to enter into favourable forward pricing arrangements and have not seen an increase of 50% of 2021 prices, will not be eligible for support under the scheme.

Sporting bodies that carry on certain activities which would be chargeable to tax under Case I or II of Schedule D but for an available exemption are included in the scheme. Charities that carry on activities that would be chargeable to tax as trading income, but for an available tax exemption, are also included in the scope of the scheme

It is not my intention to exclude any businesses or particular sectors which otherwise meet the eligibility criteria of the scheme.

Approved Housing Bodies are independent, not for profit organisations that provide affordable rented housing. These bodies do not carry on a trade that is chargeable to tax, or that would be chargeable to tax but for the tax exemptions referred to above. Approved Housing Bodies are not therefore within the scope of TBESS and would not be eligible to apply for support under the scheme.

On similar grounds, I understand that group water schemes are not within the scope of the Temporary Business Energy Support Scheme as they are not businesses that are chargeable to tax under Case I or II of Schedule D.

Revenue will soon publish comprehensive guidelines on the operation of the scheme on the Revenue website, which will include information on eligibility for the scheme.