Colm Burke (Cork North Central, Fine Gael)
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73. To ask the Minister for Finance the total number of farmers who have availed of TBESS to date; the total number in Cork, in tabular form; and if he will make a statement on the matter. [21525/23]

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 arising from the invasion of Ukraine by Russia.

Sections 100 to 102 of the Finance Act 2022 make provision for the TBESS. 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 eligible 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.

For claim periods falling between September 2022 and February 2023, qualifying businesses can claim for 40% of the increases in their energy bills when compared to their bills for the reference period which is the corresponding calendar month in the previous year. As part of enhancements to the scheme that are provided for in Finance Bill 2023 the level of relief increases from 40% of the uplift in energy cost to 50% from 1 March 2023, subject to the relevant monthly caps contained in the legislation. In addition Finance Bill 2023 reduces the entry threshold for the scheme from a 50% increase in average unit price to a 30% increase. The scheme will also be extended to 31 May 2023.

Businesses which are eligible for TBESS can register for the scheme via Revenue’s online service and comprehensive guidelines on the operation of the scheme are available on the Revenue website.

With regard to the farming sector, I am advised by Revenue that nationally, as of 4 May 2023, there have been 2,222 registrations and 1,870 claims associated with that sector. The breakdown of this figure by county is not currently available. With regard to the amounts paid to farmers, the specific figure is not available but is contained within the broader data for the Agriculture, Forestry and Fishing sector which, as of 4 May was as follows:

I am advised by Revenue of the following registrations and claims for all sectors in County Cork, as of 4 May 2023:

Applications received from businesses are reviewed to determine eligibility and this accounts for the variance in the figures for ‘all applications’ and ‘approved registrations’. In addition, Revenue is publishing detailed statistical reports in relation to the TBESS which are updated on a weekly basis. These reports are available on Revenue’s website.