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Temporary Business Energy Support Scheme (TBESS)

  1. Overview
  2. Qualifying criteria for eligible businesses
  3. Costs that can be included in a claim
  4. Making a claim
  5. How much can a business claim?
  6. Single undertaking
  7. Webinar and 'How to' videos on the TBESS
  8. Businesses who received payments under the TBESS

Costs that can be included in a claim

A claim could be made in respect of electricity or natural gas costs only.

Eligible costs

A qualifying business could make a claim to Revenue for a Temporary Business Energy Payment (TBEP). This payment was equal to:

  • 40% of the business’ eligible costs for September 2022 to February 2023 claim periods
  • and
  • 50% of the business' eligible costs for March 2023 to July 2023 claim periods.

The eligible costs in relation to an electricity or natural gas bill were calculated as the increase in:

  • the bill amount in a claim period
  • compared with
  • the bill amount for the corresponding reference period.

The following items could not be included in the eligible costs:

  • Value-Added Tax (VAT)
  • any arrears or prepayments (the charges must relate to the particular billing period).

Eligible energy use

The eligible costs must have been incurred wholly and exclusively for the purposes of the trade or profession. This means that the eligible costs must have been directly related to the running of that business. Any non-business use must have been excluded from the eligible costs for the claim.

Where you operated a business from your own home, your private energy use was excluded when making a claim. Apportioning costs between business and private use must be done when you are calculating the profits of the business and filing tax returns.

  • Example

    Mary is a dairy farmer in Monaghan who lives in a cottage on the land used for farming. She has one electricity account Meter Point Reference Number (MPRN) for the cottage and nearby agricultural buildings.

    The profits from the farming business are chargeable to tax under Case I of Schedule D.

    Mary determines that 40% of her electricity costs relate to her domestic use with the balance relating to the farming business.

    Mary can claim for the proportion of her electricity costs that were incurred wholly and exclusively for the farming business. The portion of her electricity costs that relate to domestic use cannot be included in the claim.

New energy customers

Your business may not have had an energy bill for a particular monthly reference period. This may happen, for example, if:

  • the electricity account or gas connection did not exist at the time
  • the business acquired a new electricity account or gas connection
  • the business moved premises
  • or
  • the business commenced after the end of the relevant reference period.

In such cases, a ‘deemed reference unit price’ in respect of electricity or natural gas was used. This was used in determining both the energy costs threshold and the eligible costs of the business.

The deemed reference unit price was supplied to Revenue by the Sustainable Energy Authority of Ireland. Details are available in the TBESS guidelines.

Next: Making a claim

Published: 25 October 2024 Print this page

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