Jackie Cahill (Tipperary, Fianna Fail)
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123. To ask the Minister for Finance the reason a centre (details supplied) does not qualify for the TBESS; if other supports are available to a premises like this to assist with rising energy costs; and if he will make a statement on the matter. [6282/23]

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 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.

Not for profit organisations such as charities and sporting bodies, that carry on certain activities which would be chargeable to tax under Case I or II of Schedule D but for the section 235 exemption are included in the scheme.

Where a company or not for profit organisation carries on activities on a non-commercial basis, it is unlikely that that they would be regarded as carrying on a trade that is chargeable to tax, or would be chargeable to tax, but for the section 235 exemption. Such companies and not for profit organisations would not therefore be within the scope of TBESS and would not be eligible to apply for support under the scheme.

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 (CVESS) which is under the auspices of the Department of Rural and Community Development.