Michael Ring (Mayo, Fine Gael)
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252. To ask the Minister for Finance what support and relief is available to support a facility (details supplied) with its increased energy costs; and if he will make a statement on the matter. [15454/23]

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.

The TBESS 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. The scheme operates on a self-assessment basis.

The TBESS applies to the metered supply of electricity and natural gas and operates by reference to bills or statements for their supply through electricity accounts or gas connections identified by the account holders own Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN).

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.

As the Deputy will be aware neither Revenue nor I can comment directly or indirectly on the arrangements of individual persons/businesses. The entity concerned should contact Revenue directly in the first instance to determine their eligibility for the scheme.

Further details on TBESS and the relevant conditions for making a claim can be found at: www.revenue.ie/en/starting-a-business/tbess/index.aspx