Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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495. To ask the Minister for Finance if he will provide an update, in tabular form, on the number of businesses in each county that have successfully applied for inclusion under the temporary business energy support scheme; the estimated value or worth of the support in each county; and if he will make a statement on the matter. [39148/23]

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 Russian invasion of Ukraine.

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 31 July 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.

Section 7 of the Finance Act 2023 provided for amendments to sections 100 and 101 of Finance Act 2022. Section 7 Finance Act 2023 reduced the energy cost threshold for businesses from a 50% increase to a 30% increase in energy costs, effective from 1 September 2022. It also increased the amount of temporary business energy payment from 40% of eligible costs to 50% of eligible costs for claim periods from 1 March 2023, subject to monthly limits.

The claim period for TBESS is a calendar month from 1 September 2022 to July 31 2023. Revenue will continue to process claims from eligible businesses until 30 September 2023. Claims cannot be made after this date.

I am advised by Revenue of the following registrations and claims as of 31 August 2023:

I am advised by Revenue that 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, these reports are available on Revenue’s website.