Michael Lowry (Tipperary, Independent)
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213. To ask the Minister for Finance if he will apply and maintain the reduced 9% VAT rate to hairdressing services on a permanent basis; if his Department has received and reviewed a report (details supplied); and if he will make a statement on the matter. [8067/23]

Cathal Crowe (Clare, Fianna Fail)
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225. To ask the Minister for Finance if he will consider pausing the planned VAT increase in order to protect a sector (details supplied) in danger from the increase. [8291/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 213 and 225 together.

As the Deputies will be aware, in making any decision in relation to VAT rates or other taxation measures, the Government will balance the costs of the measures in question against their impact and the overall budgetary framework. I can confirm that my Department did receive the report referred to.

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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214. To ask the Minister for Finance the number of businesses that have applied for assistance under the temporary business energy support scheme to date. by county; the number of applications that have been successful. by county; the estimated value or worth of the support to date for each county, in tabular form; and if he will make a statement on the matter. [8084/23]

Carol Nolan (Laois-Offaly, Independent)
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229. To ask the Minister for Finance if he will provide details on the uptake of the temporary business energy support scheme in counties Laois and Offaly; the amount provided to companies in Laois and Offaly under the scheme; and if he will make a statement on the matter. [8564/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 214 and 229 together.

Sections 100 to 102 of the Finance Act 2022 make provision for the Temporary Business Energy Support Scheme (TBESS). The scheme provides support to qualifying businesses 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.

Qualifying businesses can claim for 40% of the increases in their energy bills between the ‘claim period’ (a calendar month from September 2022 to February 2023) and the ‘reference period’ (the corresponding calendar month in the previous year). Payments are generally subject to a monthly cap of €10,000 per trade or profession. Businesses which are eligible for TBESS can register for the scheme via Revenue’s e-Registrationfacility on ROS and can submit claims through the e-Repaymentsfacility on ROS.

I am advised by Revenue that comprehensive guidelines on the operation of the scheme are available on the Revenue website at: www.revenue.ie/en/starting-a-business/documents/tbess-guidelines.pdf.

The following table provides a breakdown of registrations and claims by county as of 15 February.

I am advised by Revenue that applications received by businesses are reviewed to determine eligibility, this accounts for the variance in the figures for all applications and approved registrations. In addition, Revenue publishes detailed statistical reports in relation to the TBESS which are updated on a weekly basis. These reports are available on Revenue’s website at www.revenue.ie/en/corporate/information-about-revenue/statistics/number-of-taxpayers-and-returns/cost-living.aspx.