Fergus O'Dowd (Louth, Fine Gael)
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234. To ask the Minister for Finance if he will provide details on the way new businesses can apply for and access the much-needed temporary business energy support scheme; and if he will make a statement on the matter. [62066/22]

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 and 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.

The TBESS operates by reference to bills for the metered supply of natural gas and electricity through electricity accounts or gas connections identified by their own Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN). It is available to eligible businesses whose average unit price of electricity or gas has increased by at least 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. Where this threshold is met, payments will be made to qualifying businesses 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.

Where a business has not been issued with an electricity or natural gas bill for the corresponding reference period in the previous 12 months because, for example, the business commenced trading after the end of that reference period, its eligibility for the TBESS will be based on a deemed reference electricity or gas unit price. The Sustainable Energy Authority of Ireland (SEAI) has provided a deemed reference unit price for the range of MPRNs and GPRNs for each of the months from September 2021 to February 2022. These deemed reference unit prices are based on data provided to the SEAI by energy suppliers and the Commission for Regulation of Utilities. If the unit price on a relevant electricity or natural gas bill is at least 50% higher than the deemed reference unit price, the business will pass the threshold for support under the scheme. In these circumstances, the eligible cost amount will be calculated by reference to the difference between the actual and deemed unit prices and will be based on consumption levels in the current bill.

All qualifying businesses, including new qualifying businesses, wishing to claim support under the TBESS are required to register for and make a claim using the Revenue Online Service (ROS). In circumstances where a deemed reference unit price is to apply, this will be done on behalf of the business on ROS. At registration, applicants for the TBESS are asked if the electricity account or gas connection has been held by the business since September 2021. If the answer is ‘No’, the business is then requested to provide the date of connection. This indicates, to ROS, what reference periods will require a deemed reference unit price. The business is then requested to input an item of information regarding their category of consumption because the applicable deemed reference unit price will depend on that category. In the case of an electricity account, it is the Distribution Use of System (DUoS) Group. The ‘DG’ number, which is on every electricity bill, indicates the DUoS profile. In the case of a gas account, it is the ‘AC band’. Most gas bills have an AC band listed but in the event that the AC band is not listed on the bill, customers can contact their suppliers for that information. The DG number and AC band are usually indicated clearly on the energy bill. Revenue has published an ‘Understanding Your Bill’ Guide on its website that applicants can consult for assistance with identifying this information.

Revenue has also 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 at: www.revenue.ie/en/starting-a-business/documents/tbess-guidelines.pdf. Deemed reference unit prices for electricity and gas, which have been made available by the SEAI, are contained in Appendix III of the guidelines.