Temporary Business Energy Support Scheme (TBESS)
Businesses who received payments under the TBESS
Revenue has published a list of the names and addresses of all businesses who availed of the TBESS. The list also includes the total amounts they have claimed.
Revenue has also published additional details regarding persons who are members of a single undertaking where claims under the TBESS exceeded:
- €100,000 for any claim period
- €10,000 per claim period where the single undertaking is engaged in farming or fishery and aquaculture.
Revenue has also published the following information for each qualifying business who forms part of the single undertaking:
- the sector of activity at NACE group level
- whether the single undertaking is an SME or larger than an SME
- the amount of payment in respect of each claim period.
This is required by section 101 of Finance Act 2022. These lists are available in PDF and XLS format.
Revenue is obliged to observe taxpayer confidentiality in relation to all other details. This is in accordance with section 851A of the Taxes Consolidation Act 1997.
The names of businesses are published in alphabetical order. The name and addresses reflect the current information on record with Revenue.
A business may have received a payment in respect of more than one electricity account at two or more different locations. This would result in Revenue listing the business for each separate business address.
Businesses who claimed a payment under the TBESS but who do not meet the eligibility criteria must refund that payment. Publication on either list will not negate this process.
It is important to note that the inclusion of businesses on either list only relates to the TBESS. It is not reflective of their tax compliance position.
Businesses who received a payment and who have repaid, or are in the process of repaying, that payment are not included in the published lists.
The lists are available in three different formats: