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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

Overview

Note

The time limit for making a claim for the Temporary Business Energy Support Scheme (TBESS) expired on 30 September 2023.

The TBESS was introduced to support businesses with increases in their electricity or natural gas (energy) costs. A business could make a claim under the scheme if it:

  • was tax compliant
  • carried on a Case I trade or Case II profession (this included charities and approved sporting bodies that carried on certain activities)
  • and
  • had experienced a significant increase of 30% or more in its electricity and, or natural gas average unit price.

Qualifying businesses could claim for:

  • 40% of the increases in their September 2022 to February 2023 energy bills
  • and
  • 50% of the increase in their March 2023 to July 2023 energy bills.

The increase in energy bills must have been between the 'claim period' and the 'reference period'.

A claim period was a calendar month from September 2022 to July 2023. A reference period was the corresponding calendar month in the previous year. For example, September 2021 was the reference period for the September 2022 claim period.

Further information on the scheme is contained in the TBESS guidelines.

Claim amount

If a business was a qualifying business, it could make a claim for a Temporary Business Energy Payment (TBEP). The TBEP was equal to:

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

 The TBEP was subject to a monthly cap.

Note

Revenue’s online calculator could be used to determine the increase in your energy bills and calculate the potential TBEP.

State aid

The scheme was designed to be compliant with the European Union State Aid Temporary Crisis Framework and Transition (TCTF). The TCTF sets out overall limits on the financial support that may be claimed by single undertakings. 

Publication

Revenue has published a list of all businesses who received payments under the TBESS. A separate list has been published for businesses who exceeded the monthly thresholds per single undertaking. This is required by Section 101 of Finance Act 2022.

For further information, please see the 'Businesses who received payments under the TBESS' page. 

Next: Qualifying criteria for eligible businesses

Published: 25 October 2024 Print this page

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