Temporary Business Energy Support Scheme (TBESS)

Revenue has published Guidelines on the operation of the Temporary Business Energy Support Scheme (TBESS Guidelines).

Revenue has developed the IT system needed to enable businesses (Case I trades and Case II professions, together with charities and approved sporting bodies that carry on certain activities which would be chargeable to tax under Case I or Case II, but for an available exemption) to register for and make a claim under the TBESS.

The first month for which a claim can be made is September 2022. Revenue expects that businesses will be able to make claims through ROS from 5 December 2022.

The scheme will apply for claim periods from 1 September 2022 to 28 February 2023. Claims must be submitted within 4 months of the end of the claim period.

When registering for the TBESS, it will be necessary to tick a box declaring that the qualifying business has completed a carbon footprint exercise and is taking steps to reduce its energy use and environmental impact. This can be carried out using the ‘Climate Toolkit 4 Business’. A link to this can be found in the Revenue Guidelines, using the link below. Further information and Revenue guidelines can be found using the following link https://www.revenue.ie/en/starting-a-business/tbess/index.aspx