Jennifer Murnane O'Connor (Carlow-Kilkenny, Fianna Fail)
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249. To ask the Minister for Finance the number of County Carlow businesses that have applied for assistance under the temporary business energy support scheme to date; the number of them that have been successful; the estimated value or worth of the support to date for businesses in County Carlow; and if he will make a statement on the matter. [11311/23]

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.

Details of the scheme 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. However, subject to State aid approval, this period is to be extended to cover energy costs up to 31 May 2023. It 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.

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 for the relevant billing period has increased by a certain percentage as compared with the average unit gas or electricity price in the corresponding reference period in the previous year. Currently the relevant percentage is 50% however, as recently announced, and subject to State aid approval, this percentage is to be reduced to 30% on a retrospective basis, which will allow more businesses to qualify. Amounts payable under the TBESS are calculated based on a percentage of the increase in an electricity or natural gas bill as compared to a bill amount in a corresponding reference period in the previous year. Currently, the payment is based on 40% of the increase however, subject to State aid approval, this is to be raised to 50% for claim periods from 1 March 2023.

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. The registrations and claims for County Carlow as of 1 March 2023 are as follows:

Alan Dillon (Mayo, Fine Gael)
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251. To ask the Minister for Finance the measures he intends taking to expand the eligibility for the temporary business energy support scheme; and if he will make a statement on the matter. [9226/23]

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.

TBESS is provided for in Sections 100 to 102 of the Finance Act 2022. The scheme is administered by Revenue and initially provided support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023. The scheme operates by reference to bills for the metered supply of electricity and natural gas through electricity accounts or gas connections identified by a businesses own Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN). It provides for a cash payment to qualifying businesses impacted by the unprecedented increase in energy costs resulting from the military aggression by Russia in Ukraine. The scheme is subject to State aid approval under the European Commission’s Temporary Crisis Framework for State Aid measures to support the economy following the aggression against Ukraine by Russia (TCF).

I have announced a number of significant enhancements to the scheme so that additional businesses can benefit from this vital support.

The scheme was originally due to expire on 28 February 2023. While the Government confirmed its decision to extend the scheme to 31 May 2023, pending introduction of necessary legislation to make this change, and to facilitate the continuation of the scheme in the meantime, I have exercised the power contained in section 100 of the Finance Act 2022 to extend the scheme to 30 April 2023. I also exercised the power to increase the monthly limit on aid under the scheme to €15,000 per trade or profession, subject to an overall cap of €45,000 in cases where a business is carried on from more than one location. The increased caps apply from 1 March 2023.

In addition, there will be further amendments to the scheme, which will be made via legislation and are subject to State aid approval as they go beyond what is allowed in the Finance Act 2022.

The additional proposed enhancements include:

- extending the scheme to 31 May 2023 with an option to further extend to 31 July 2023

- reducing, with effect from 1 September 2022, the energy cost threshold for qualification for the scheme from a 50% increase in electricity or gas average unit price to a 30% increase

- increasing, from 1 March 2023 the level of relief from 40% to 50% of eligible costs

- extension of the time limit for making a claim under the scheme to 31 July 2023.

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. As of 1 March 2023 25,423 businesses have registered for the scheme, 23,833 claims have been approved with a value of €51.65 million.