Neasa Hourigan (Dublin Central, Green Party)
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363. To ask the Minister for Finance if commercial companies that purchase gas at commercial rates in order to then supply district heating schemes will be able to avail of the temporary business energy support scheme; and if he will make a statement on the matter. [1930/23]

Michael McGrath (Cork South Central, Fianna Fail)
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Details of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022.  The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023.  The scheme is designed to be compliant with the EU state aid Temporary Crisis Framework.

The TBESS is 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. Sporting bodies that carry on certain activities that 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. The scheme operates on a self-assessment basis.

The TBESS applies to the metered supply of electricity and natural gas and operates by reference to bills or statements for their supply through electricity accounts or gas connections identified by the account holders own Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN).

Where companies are supplying heat through communal and district heating schemes and those companies are carrying on a trade that is chargeable to tax under Case I of Schedule D, they will be eligible for support under TBESS where the conditions of the scheme are met.

However, if companies are supplying heat through communal and district heating schemes and those companies are not for profit entities, it is unlikely that they would be regarded as carrying on a trade that is chargeable to tax. Such companies would therefore not be within the scope of TBESS and would not be eligible to apply for support under the scheme.

Eligible businesses can register for and make claims using Revenue's Online Service (ROS). Revenue has published comprehensive guidelines on the operation of the scheme on the Revenue website, which includes information on eligibility for the scheme and how claims may be made.