Temporary Business Energy Support Scheme (TBESS)

Qualifying criteria for eligible businesses

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

• A business that carried on a trade or profession which was taxable under Case I or Case II of Schedule D.
• Certain approved sporting bodies that carried on a trade or profession that would have been taxable under Case I or II, but for an exemption.
• Certain charities that carried on trading activities that would have been taxable under Case I, but for an exemption.

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

'Pay as you go' customers

If a business paid for electricity or gas on a 'pay as you go' basis, it could avail of the TBESS. This was provided it met the qualifying criteria. Details from the energy statement must have been provided to Revenue as part of a claim.

Qualifying criteria

For an eligible business to have qualified for the TBESS, it must have:

• passed the ‘energy costs threshold’ (see below)
• been tax compliant with regards to tax registration, tax payments and filing of tax returns
• been eligible for a Tax Clearance Certificate throughout the claim period
• been an eligible business throughout the claim period and intended to be an eligible business following the end of the claim period
• and
• completed the TBESS registration and claim process, including completion of all required declarations.

These conditions must have been met for each period for which a business was making a claim.

Energy costs threshold

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

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

A comparison was 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 was the total costs of the bill, excluding Value-Added Tax (VAT) divided by the units of consumption.

Revenue’s online calculator could be used to determine if your business had satisfied the energy costs threshold. This calculation was used for each particular electricity or natural gas bill. You needed to provide Revenue with the relevant bill details from:

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

Understanding your bill

Information on how to find the relevant bill details was provided in Revenue's guidance Understanding your bill. 

Next: Costs that can be included in a claim