Temporary Business Energy Support Scheme (TBESS)

Costs that can be included in a claim

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

Eligible costs

A qualifying business can make a claim to Revenue for a Temporary Business Energy Payment (TBEP). This payment is equal to 40% of the business’s eligible costs.

The eligible costs in relation to an electricity or natural gas bill is 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 should 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 be incurred wholly and exclusively for the purposes of the trade or profession. This means that the eligible costs must be directly related to the running of that business. Any non-business use must be excluded from the eligible costs for the claim.

Where you operate a business from your own home, you should exclude your private energy use when making a claim. You should be familiar with apportioning costs between the business and your private use. This must be done when you are calculating the profits of the business and filing tax returns.

New energy customers

Your business may not have 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 should be used. This is used in determining both the energy costs threshold and the eligible costs of the business.

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

Next: Making a claim