Robert Troy (Longford-Westmeath, Fianna Fail)
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246. To ask the Minister for Finance the position of GP and dental surgeries with regard to the temporary business energy support scheme. [55639/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 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.

GP and dental surgeries will be eligible for payments under the TBESS in the same way as any other business carrying on a trade or profession that is taxable under Case I or Case II of Schedule D where they meet all eligibility criteria. Persons, including individuals, partnerships and companies operating GP and dental surgeries, which have suffered an increase of at least 50% in the average unit price of electricity and/or natural gas for the relevant billing period, as compared with the average unit price for electricity and/or gas for the corresponding reference period, will be eligible under the scheme.

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 or profession.

While the monthly cap of €10,000 applies on a per trade basis or a per profession basis, where a business carries on its trade or profession from more than one location, as identified by the business having multiple electricity accounts/ MPRNs in different locations, the cap may be increased by €10,000 per electricity account/ MPRN, subject to an overall monthly cap of €30,000 per trade. The increased cap is available in relation to both electricity and natural gas costs relating to the trade or profession. An overall cap on the amount of support that a business can claim will also apply in line with requirements of the European Commission’s Temporary Crisis Framework.

If any amount charged on an energy bill for a claim period is not expended wholly and exclusively for the purpose of the GP or dental surgery, then this amount must be deducted from the relevant energy bill amount for the claim period for the purpose of calculating the eligible cost. This could be the case where, for example, a single electricity connection supplies both the GP or dental surgery and a domestic dwelling.

Claims must be made through the Revenue Online Service (ROS). It is expected that the TBESS system will go live over the weekend of 26^thto 27^thNovember, enabling businesses to register for and claim under the scheme.

Revenue has published comprehensive guidelines on the operation of the scheme, which includes information on eligibility for the scheme and how claims may be made. The guidelines are available on the Revenue website (Revenue.ie>Starting and running a business>Temporary Business Energy Support Scheme>Temporary Business Energy Support Scheme guidelines).