Bernard Durkan (Kildare North, Fine Gael)
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224. To ask the Minister for Finance if contact can be made with a business (details supplied) by the Revenue Commissioners, who have attempted to apply for the TBESS scheme but are encountering significant difficulties due to sharing one meter between three businesses, and whose bills are divided by the landlord each cycle depending on their unit size; if clarification can be provided as to how this business can proceed with their application for assistance; and if he will make a statement on the matter. [9765/23]

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. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 30 April 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.

Self-employed individuals, partnerships or companies may be eligible for payments under the TBESS.

The TBESS operates by reference to bills for the metered supply of natural gas and electricity. It is available to eligible businesses whose average unit price of electricity or gas has increased by at least 50% for the relevant billing period between September 2022 and April 2023, as compared with the average unit gas or electricity price in for the corresponding reference period in the previous year. Where this threshold is met, payments will be made to qualifying businesses on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year.

The TBESS legislation provides, in respect of the metered supply of electricity or gas, that the electricity or gas bill should be provided or made available by an electricity or gas supplier to an eligible business. The legislation also requires that the electricity account or gas connection should be held by the eligible business who uses or consumes the electricity or gas.

A business that does not hold an energy account, and therefore does not receive bills directly from an energy supplier, will not be able to make a claim for payments under the TBESS because the business does not meet the qualifying criteria.