Temporary Business Energy Support Scheme (TBESS)

Qualifying criteria for eligible businesses

Each of the following is considered an eligible business under the TBESS:

• a business that carries on a trade or profession which is taxable under Case I or Case II of Schedule D
• certain approved sporting bodies that carry on a trade or profession that would be taxable under Case I or II, but for an exemption
• and
• certain charities that carry on trading activities that would be taxable under Case I, but for an exemption.

This includes companies, sole-traders, self-employed individuals and partnerships.

Pay As You Go customers

If your business pays for electricity or gas on a Pay As You Go basis, it can avail of the TBESS. This is provided it meets the qualifying criteria. You must supply details from your energy statement to Revenue as part of a claim.

Qualifying criteria

For your eligible business to qualify for the TBESS, it must:

• pass the ‘energy costs threshold’ (see below)
• be tax compliant with regards to tax registration, tax payments and filing of tax returns
• be eligible for a tax clearance certificate throughout the claim period
• be an eligible business throughout the claim period and intend to be an eligible business following the end of the claim period
• and
• complete the TBESS registration and claim process, including completion of all required declarations.

These conditions must be met for each period for which your business is making a claim.

Energy costs threshold

An eligible business must satisfy the energy costs threshold in respect of each electricity or natural gas bill per claim.

The average unit price for electricity or natural gas must be calculated for each energy bill arising in a claim period. The average unit price is also calculated for the corresponding reference period in the previous year.

A comparison is then made between the average unit price for the electricity or natural gas costs of the:

• bill in the claim period
• and
• corresponding reference period in the previous year.

To satisfy the energy costs threshold the average unit price must have increased by 30% or more per relevant bill.

Further information on the energy costs threshold is available in the TBESS guidelines.

TBESS calculator

The average unit price is the total costs of the bill, excluding Value-Added Tax (VAT) divided by the units of consumption.

You can use Revenue’s online calculator to determine if your business has satisfied the energy costs threshold. This calculation is used for each particular electricity or natural gas bill. You will need to provide Revenue with the relevant bill details from:

• the claim period bill
• and
• the corresponding reference period bill.

Understanding your bill

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

Next: Costs that can be included in a claim