Bríd Smith (Dublin South Central, People Before Profit Alliance)
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198. To ask the Minister for Finance if community clubs and halls are eligible to apply for the temporary business energy support scheme; if he plans to provide specific supports for such facilities in dealing with the current energy price crisis; and if he will make a statement on the matter. [3752/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Temporary Business Energy Support Scheme (TBESS) was introduced to support qualifying businesses with increases in their electricity or natural gas costs over the winter months.

Sections 100 to 102 of the Finance Act 2022 make provision for the TBESS. The scheme provides support to qualifying businesses - including companies, sole-traders, self-employed individuals and partnerships - in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023.

The TBESS is available to eligible 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. Certain approved sporting bodies and certain charities that carry on a trade or profession that would be taxable under Case I or II, but for an exemption are within the scope of the scheme.

Where a community club or hall is an independent, not for profit organisation that does not carry on a trade that is chargeable to tax, or that would be chargeable to tax but for the tax exemption referred to above, such organisations are not within the scope of the TBESS. There are no plans at present to change this. However, as the Deputy may be aware, there are other schemes which are aimed at assisting the community and voluntary sector with energy costs, such as the Community and Voluntary Energy Support Scheme which is under the auspices of the Department of Rural and Community Development.

The TBESS is currently due to expire at the end of February and, in that context, in the coming weeks I will examine the operation of the scheme.