03 February 2023
Extended deadline for claims under the Temporary Business Energy Support Scheme (TBESS)
Guidelines on the Temporary Business Energy Support Scheme (TBESS) have been updated to reflect the extension by Revenue of the time limit for the September 2022 claim period. Claims for an electricity or natural gas bill should be made within 4 months of the end of the claim period. However, this time limit has been extended in respect of claims for September 2022 energy bills, which can now be made beyond 31 January 2023.
The guidelines have also been amended to clarify that a public body carrying on a trade or profession, the profits of which are chargeable to tax under Schedule D Case I or II, is an eligible business.