Mairead Farrell (Galway West, Sinn Fein)
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99. To ask the Minister for Finance if he plans to extend the business energy support scheme to LPG gas and oil; and if he will make a statement on the matter. [8044/23]

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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107. To ask the Minister for Finance further to his commitment at the Select Oireachtas Committee on Enterprise, Trade, and Employment, if he has devised a way to include those businesses using kerosene oil and LPG gas in the temporary business energy support scheme; and if he will make a statement on the matter. [9182/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 99 and 107 together.

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 increased to 50% for claim periods from 1 March 2023.

TBESS only applies to the metered supply of natural gas and electricity. The scheme is designed around determining increases in unit prices and actual consumption for each month falling within the period of the scheme as compared to the same month in the previous year based on information made available through electricity and gas meters.

Based on the feedback from Revenue it is not possible to calculate oil and LPG usage in the same manner as for electricity and metered mains gas. As a consequence, the Government announced recently that a separate scheme will be developed for businesses that use oil and LPG and the Minister for Enterprise Trade and Employment has committed to exploring options for such a scheme and to revert to Government on this matter in due course.