Revenue eBrief No.096/23

17 April 2023

Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

Update to the TBESS guidelines

State aid approval has been received for amendments to the Temporary Business Energy Support Scheme (TBESS) contained in Finance Bill 2023.

These changes include:

  • the extension of the scheme to 31 May 2023,
  • a reduction in the energy costs threshold test for accessing the scheme to 30% with effect from 1 September 2022 (it was previously 50%),
  • an increase in the amount payable under the scheme to 50% of eligible costs for March 2023 to May 2023 claim periods, and
  • the extension of the time limit for making a claim to 31 July 2023.

The TBESS guidelines have been updated to reflect these changes.

The updated TBESS guidelines also reflect the adoption of the newest Temporary Crisis and Transition Framework (TCTF) by the European Commission, specifically the confirmation that the limits on aid for an undertaking under the TCTF apply per Member State at any given point in time.

Appendix III of the guidelines contains deemed reference unit prices for the May 2022 reference period, as provided by the Sustainable Energy Authority of Ireland (based on data provided by suppliers and the Commission for Regulation of Utilities).


Submitting claims

A qualifying business can submit claims on Revenue’s Online Service (ROS) for the March and April 2023 claim periods from Monday 17 April 2023. To make a claim for these periods, a business will need to submit reference period details on ROS for March and April 2022.

The facility to make claims for the May 2023 claim period will open in due course. Revenue will issue a further update when the claim portal opens for this period.


Revised threshold for September 2022 to February 2023 claims

From the week commencing 24 April 2023, Revenue will begin reassessing claims already submitted for the period from 1 September 2022 to 28 February 2023 based on the revised 30% energy costs threshold. This means that it will not be necessary for a business to revise claims already submitted for these periods. Once claims have been reassessed, the business will receive a notification to their ROS inbox confirming the reassessment has occurred after which the payment due to the business will be processed.