Mattie McGrath (Tipperary, Independent)
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239. To ask the Minister for Finance the reason that the temporary business energy support scheme excludes businesses whose main source of energy is oil, particularly in rural areas where gas is not available (details supplied); if he will modify the scheme to include such businesses; and if he will make a statement on the matter. [57436/22]

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 and 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 TBESS operates by reference to bills for the metered supply of natural gas and electricity. The scheme is designed around determining increases in unit prices and actual consumption for the period in which a claim is made compared with a reference period that is 12 months prior to the claim period concerned. It is aimed at businesses whose average unit gas or electricity price has risen by over 50% for the relevant billing period between September 2022 and February 2023, as compared with their average unit gas or electricity price in for the corresponding reference period in the previous year. The scheme is based on information made available through electricity and gas meters, identifiable by a Meter Point Reference Number (MPRN) in the case of electricity, or a Gas Point Reference Number (GPRN) in the case of gas.

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, subject to a monthly cap on payments of €10,000 per trade or profession. The monthly cap may be increased 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 or profession. 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.

For energy sources such as oil and LPG which are not provided through a metered supply, it would not be possible to accurately determine the actual usage for each monthly claim period, the relevant unit price for each claim period, or the actual increase in that unit price and usage over the same period in the reference period.

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.