Paul Murphy
Question:67. Deputy Paul Murphy asked the Minister for Finance if any data centres applied for assistance under the business energy support scheme; and if any data centres were granted assistance under the scheme. [7615/23]
View answerWednesday, 15 February 2023
Questions (67)
Written answers
Sections 100 to 102 of the Finance Act 2022 make provision for the Temporary Business Energy Support Scheme (TBESS).
The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 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.
Qualifying businesses can claim for 40% of the increases in their energy bills between the ‘claim period’ (a calendar month from September 2022 to February 2023) and the ‘reference period’ (the corresponding calendar month in the previous year). Payments are generally subject to a monthly cap of €10,000 per trade or profession. Businesses which are eligible for TBESS can register for the scheme via Revenue’s e-Registration facility on ROS and can submit claims through the e-Repayments facility on ROS.
Precise trade descriptions are not recorded by businesses registering for the scheme and it is therefore difficult to determine if data centres are involved. I am advised by Revenue that less than 10 businesses applied for registration under this scheme with a connection to the economic activity defined as ‘Data processing, hosting and related activities’ which may be relevant.
Revenue will publish details of recipients of the scheme in accordance with the legislation in due course. The information to be published includes the name and address of the qualifying business along with the total amount of the temporary business energy payment made to the business. This information will be published after the scheme ends and when all outstanding claims have been finalised.