Bernard Durkan (Kildare North, Fine Gael)
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110. To ask the Minister for Finance if consideration will be given to widening the TBESS to assist businesses with energy costs who have attempted to apply for the TBESS but are encountering significant difficulties due to sharing one meter between a number of businesses, and whose bills are divided by the landlord for each cycle depending on their unit size, particularly in business campuses; and if he will make a statement on the matter. [20445/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Temporary Business Energy Support Scheme (TBESS) was introduced in Finance Act 2022 to support qualifying businesses with increases in their electricity or natural gas costs arising from the invasion of Ukraine by Russia.

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, following enactment of changes proposed in Finance Bill 2023, which have received State aid approval, this period is to be extended to cover energy costs up to 31 May 2023. 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.

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.

Businesses can find more information about the TBESS on the Revenue website (revenue.ie/en/starting-a-business/tbess/index.aspx) and can register for and make a claim under the scheme using Revenue’s Online Service (ROS).