Verona Murphy (Wexford, Independent)
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234. To ask the Minister for Finance if a rugby club (detail supplied) might be eligible to claim the support of the TBESS; and if he will make a statement on the matter. [5407/23]

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

A sporting body that carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D, but for the exemption provided for section 208(2)(b) of the Taxes Consolidation Act 1997, will be regarded as an eligible business under the TBESS as regards that trading activity.

Where a sporting body is engaged in a number of activities, only some of which would be regarded as trading activities, then only the electricity and gas costs relevant to that activity may be eligible for support under the TBESS. Only metered gas and electricity costs incurred by the sports body in respect of a location where the activities of a trade are carried on may be included in a claim under the scheme. This may require apportionment of costs between those activities that are trading in nature and those that are not.

Not for profit organisations such as a sporting body 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.

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.