Temporary Business Energy Support Scheme (TBESS)

Making a claim

There is a two-step process to make a claim under the Temporary Business Energy Support Scheme (TBESS). The eligible business needs to:

  • register for the TBESS on the Revenue Online Service (ROS)
  • and
  • complete a claim in respect of energy costs arising in a claim period or claim periods.

A step-by-step guide on how to register and make a claim on Revenue Online Service (ROS) is in the TBESS guidelines.

Registration

When registering for the scheme you will need to:

  • provide details about the business
  • provide details in relation to electricity or natural gas connections
  • make declarations confirming eligibility for the scheme.

You can register on ROS from 26 November 2022.

Making a claim

You can make a claim on ROS from 5 December 2022.

Energy costs for a claim period relate to each calendar month from 1 September 2022 to 28 February 2023.

Energy costs for a reference period relate to each calendar month from 1 September 2021 to 28 February 2022.

You must supply details of energy bills for both the claim period and the reference period. 

For information on how to find the relevant bill details please see Revenue's guidance Understanding your bill.

Revenue’s TBESS calculator will:

  • apportion the bills, where the billing period relates to more than one calendar month   
  • calculate the energy costs threshold
  • calculate the eligible costs
  • and
  • determine the amount of TBEP that you can claim.

If your business has more than one energy bill in a claim period, you can make a claim in respect of each bill. You will need to meet the qualifying criteria for each claim period. This is subject to a limit of €10,000 per month or up to €30,000 in certain circumstances.

Time limit for claims

Claims for an electricity or natural gas bill must be made within 4 months of the end of the claim period. 

Claims in relation to energy bills for September 2022 were to be submitted by 31 January 2023. However, this deadline has been extended by Revenue and claims can be made beyond 31 January 2023.

Compliance checks

The billing details you provide should correspond with your business’ books and records. Revenue may validate this information against details already held on Revenue systems including relevant tax returns.

You may be required to submit supporting documentation when making your claim. Revenue may request additional documentation to verify the claim at a later date.

Record keeping

You must keep records relating to your claim for a period of 10 years following the end of a claim period. This is a requirement under the Temporary Crisis Framework (TCF).

Offset

A TBEP will be offset against any outstanding tax due in line with normal Revenue offset rules.

The offsetting rules will not apply to tax liabilities that have been warehoused under the Debt Warehousing Scheme. This is provided the business satisfies the conditions of Debt Warehousing by filing returns and making payments on time.

The offsetting rules will not apply to tax liabilities that a business is paying under a Phased Payment Arrangement (PPA). This is provided it is meeting its obligations under that PPA.

Next: How much can a business claim