Announced in the 2023 Budget, the Temporary Business Energy Support Scheme (TBESS) was introduced to support businesses with increases in their electricity or natural gas (energy) costs.
Under the scheme, qualifying businesses can claim for 40% of the increases in their energy bills, so long as they:
- Are tax compliant
- Have experienced an increase of 50% or more in their electricity and/or natural gas average unit price when compared to the same period last year
The increase in energy bills must be between the ‘claim period’ (a calendar month from September 2022 to February 2023) and the ‘reference period’ (the corresponding calendar month in the previous year).
Making a Claim
To make a claim, eligible businesses need to:
- Register for the TBESS on the Revenue Online Service (ROS)
- Complete a claim in respect of energy costs arising in a claim period or claim periods.
Revenue will host a live webinar event about the Temporary Business Energy Support Scheme (TBESS) on MS Teams at 11.00 on Wednesday, 14 December 2022. This webinar will provide an overview of the scheme, along with an explanation of the Registration and Claim process. Revenue will also address questions submitted from the event participants. The webinar will be recorded and will be available to view on the Revenue website.
Full details of the scheme are available on the revenue.ie website:
or as a downloadable PDF: