John McGuinness
Ceist:221. Deputy John McGuinness asked the Minister for Finance if support under the cost to business energy scheme will be approved for a person (details supplied). [8217/23]
Amharc ar fhreagraTuesday, 21 February 2023
Ceisteanna (221)
Freagraí scríofa
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 28 February 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. Sporting bodies that carry on certain activities that would be chargeable to tax under Case I or II of Schedule D but for an available exemption are included in the scheme. Charities that carry on activities that would be chargeable to tax as trading income, but for an available tax exemption, are also included in the scope of 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).
TBESS is administered by Revenue. Eligible businesses can register for and make claims using Revenue's Online Service (ROS). Revenue has published comprehensive guidelines on the operation of the scheme on the Revenue website, which includes information on eligibility for the scheme and how claims may be made.
As the Deputy will be aware Revenue cannot comment directly or indirectly on the arrangements of individual persons/businesses. The person concerned should contact Revenue in the first instance.
Further details on how to apply for TBESS can be found at www.revenue.ie/en/starting-a-business/tbess/index.aspx.