Gerald Nash (Louth, Labour)
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205. To ask the Minister for Finance the number of applications for the new temporary business energy support scheme; the number of applications that have been accepted to date; the average request in cash terms; the number of applications per county; the number of applications broken down by sector, in tabular form; and if he will make a statement on the matter. [63012/22]

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.

A qualifying business can make a claim to Revenue for a Temporary Business Energy Payment (TBEP). This payment is equal to 40% of the business’s eligible costs. The eligible costs in relation to an electricity or natural gas bill is calculated as the increase in the bill amount in a claim period compared with the bill amount for the corresponding reference period in the previous year. Payments are generally subject to a monthly cap of €10,000 per trade or profession.

Businesses which are eligible for TBESS can register for the scheme via e-Registration on ROS. The registration facility has been available since 26 November 2022. Once registered, the eligible businesses can submit claims via the eRepayments system on ROS. The facility to submit a claim has been available since 5 December 2022. Qualifying claims under the scheme will be paid once the enabling legislation in Finance Bill 2022 is enacted later in December. Following the legislation being enacted, I am advised by Revenue that they will publish detailed TBESS statistics on their website. In advance of this publication, they have advised that over 5,000 businesses have registered for the scheme to date.

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. These guidelines are available on the Revenue website at: Revenue.ie>Starting and running a business>Temporary Business Energy Support Scheme.