Revenue eBrief No. 127/23

29 May 2023

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

Update to the TBESS guidelines

A number of changes to the Temporary Business Energy Support Scheme (TBESS) have recently been signed into law, by way of the Finance Act 2023 and Ministerial Order. These changes include a reduction in the energy costs threshold for accessing the scheme to 30%, as well as an increase in the amount payable under the scheme to 50% of eligible costs.

The scheme has been extended to 31 July 2023. The time limit for making a claim has also been extended to 30 September 2023 in respect of all claim periods.

The TBESS Guidelines, including examples where relevant, have been updated to reflect these changes to the operation of the scheme.

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

Submitting claims from May 2023

A qualifying business can submit a claim on Revenue’s Online Service (ROS) for the May 2023 claim period from Monday, 29 May 2023. Claims for the June and July 2023 claim periods can be made as soon as energy bills covering these periods are available.

To make a claim for the May, June and July 2023 claim periods, a business will need to submit reference period details on ROS for May, June and July 2022.

Claims relating to these periods will automatically be assessed based on the reduced 30% energy cost threshold and will be paid based on the increased level of relief available.