Alan Dillon (Mayo, Fine Gael)
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238. To ask the Minister for Finance if he is willing to extend the eligibility of the temporary business energy support scheme to include farmers and rural publicans; and if he will make a statement on the matter. [3031/23]

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.

Farmers and rural public houses are eligible for payments under the TBESS in the same way as any other business that is carrying on a trade which is taxable under Case I of Schedule D where they meet all eligibility criteria. A person engaged in a trade of farming or hospitality who has suffered an increase of at least 50% in the average unit price of electricity and/or natural gas for the relevant billing period in 2022 or 2023 as the case may be, as compared with the average unit price for electricity and/or gas for the corresponding reference period in the previous year, will be eligible under the scheme.

In accordance with the scheme rules, the TBESS only applies to the metered supply of natural gas and electricity. The scheme is designed around determining increases in unit prices and actual consumption for each month falling within the period of the scheme as compared to the same month in the previous year based on information made available through electricity and gas meters.

Energy sources such as oil and LPG do not qualify for the scheme as it would be difficult to accurately determine the actual usage for each claim period (month), 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. For instance, an oil tank could be filled during the summer, with the oil being used in the winter months, or in February 2023 with the oil being used in the months that follow.

Detailed guidelines on the operation of the scheme, and how to claim are available on the Revenue website. I would encourage all eligible businesses to register for and claim under the scheme, noting that the deadline for claiming in respect of September 2022 is 31 January 2023.