Finance Act 2022

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Temporary Business Energy Support Scheme

101. (1) In this section—

“Act of 1999” means the Electricity Regulation Act 1999 ;

“approved body of persons” has the same meaning as it has in section 235 of the Principal Act;

“billing period” means, in relation to a TBESS electricity bill or a TBESS gas bill, the invoice period or the statement period, as the case may be;

“chargeable period” has the same meaning as it has in section 321(2) of the Principal Act;

“charity” has the same meaning as it has in section 208 of the Principal Act;

“claim period” means a calendar month falling within the specified period, and each calendar month within the specified period shall be a separate claim period;

“credit institution” has the same meaning as it has in the European Union (Capital Requirements) Regulations 2014 ( S.I. No. 158 of 2014 );

“electricity account”, in relation to an eligible business, means an account—

(a) in respect of which a meter point reference number has been assigned,

(b) which identifies a connection the eligible business has to the State’s electricity network, and

(c) which is held by a final customer with an electricity supplier;

“electricity invoice” means the periodic invoice, or that part of the periodic invoice, provided or made available by an electricity supplier to an eligible business in respect of an electricity account, requesting payment for electricity supplied during the invoice period to the eligible business;

“electricity statement” means, in respect of a prepayment meter, the periodic statement, or that part of the periodic statement, provided or made available by an electricity supplier to an eligible business in respect of an electricity account displaying, in respect of the statement period concerned, the number of units of electricity consumed, the total amount of charges in respect of electricity consumed and the payments made by the eligible business during that statement period;

“electricity supplier” means the holder of a licence granted under paragraph (b) or (h) of section 14(1) of the Act of 1999;

“electricity supply address” means, in relation to an electricity account held by an eligible business, the address at which electricity is supplied by an electricity supplier to the eligible business;

“eligible business” means, subject to subsection (2), a person who—

(a) carries on a trade or profession, either solely or in partnership, and

(b) is not a credit institution or financial institution;

“eligible cost” shall be construed in accordance with subsection (6);

“energy” means electricity or natural gas;

“energy costs threshold” shall be construed in accordance with paragraph (b) or paragraph (c), as the case may be, of subsection (5);

“final customer”—

(a) in relation to electricity, has the same meaning as it has in section 2(1) of the Act of 1999, and

(b) in relation to natural gas, means a person who purchases natural gas for the person’s own use;

“financial institution” has the same meaning as it has in the European Union (Capital Requirements) Regulations 2014 ( S.I. No. 158 of 2014 );

“fishery and aquaculture products” means the products defined in Article 5(a) and (b) of Regulation (EU) No. 1379/2013¹⁰¹ ;

“gas connection”, in relation to an eligible business, means a connection—

(a) in respect of which a gas point reference number has been assigned,

(b) which identifies a connection the eligible business has to the State’s gas network, and

(c) in respect of which the eligible business is a final customer;

“gas invoice” means the periodic invoice, or that part of the periodic invoice, provided or made available by a gas supplier to an eligible business requesting payment for natural gas supplied during the invoice period to the eligible business through a gas connection;

“gas point reference number” means the unique seven digit number assigned to a gas connection and the expression “GPRN” shall be construed accordingly;

“gas statement” means, in respect of a prepayment meter, the periodic statement, or that part of the periodic statement, provided or made available by a gas supplier to an eligible business in respect of a gas connection displaying, in respect of the statement period concerned, the number of units of natural gas consumed, the total amount of charges in respect of natural gas consumed and the payments made by the eligible business during that statement period;

“gas supplier” means the holder of a licence granted under section 16 (1)(a) of the Gas (Interim) (Regulation) Act 2002 ;

“Income Tax Acts” has the same meaning as it has in section 1 of the Principal Act;

“invoice period” means the period in respect of which an electricity supplier or gas supplier issues an electricity invoice or gas invoice;

“meter point reference number”, means the unique eleven digit number assigned to an electricity account and the expression “MPRN” shall be construed accordingly;

“Minister” means the Minister for Finance;

“natural gas” has the same meaning as it has in section 2 of the Gas Act 1976;

“partnership trade or profession” means a trade or profession carried on by 2 or more persons in partnership;

“precedent partner”, in relation to a partnership and a partnership trade or profession, has the same meaning as it has in section 1007 of the Principal Act;

“prepayment meter” means any meter or appliance by which the quantity of electricity or natural gas supplied is regulated according to the amount of money prepaid for the electricity or natural gas so supplied;

“Principal Act” means the Taxes Consolidation Act 1997 ;

“profession” means any profession the profits or gains arising from which are chargeable to tax under Case II of Schedule D by virtue of section 18(2) of the Principal Act;

“qualifying business” shall be construed in accordance with subsection (3);

“single undertaking” has the same meaning as it has in Article 2 of the Commission Regulation (EU) No. 1407/2013 of 18 December 2013¹⁰² on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid;

“specified period” means the period commencing on 1 September 2022 and ending on 28 February 2023;

“statement period” means the period in respect of which an electricity supplier or gas supplier issues an electricity statement or a gas statement;

“tax” has the same meaning as it has in section 960A of the Principal Act;

“Tax Acts” has the same meaning as it has in section 1 of the Principal Act;

“tax reference number” means a tax reference number (within the meaning of section 891B of the Principal Act) or a TIN (within the meaning of section 891F of the Principal Act);

“TBESS” means Temporary Business Energy Support Scheme;

“TBESS electricity bill” means an electricity invoice or electricity statement, as the case may be;

“TBESS gas bill” means a gas invoice or gas statement, as the case may be;

“Temporary Crisis Framework” means the Communication from the Commission on the Temporary Crisis Framework for State Aid measures to support the economy following the aggression against Ukraine by Russia of 28 October 2022¹⁰³ (replacing the Communication from the Commission on the Temporary Crisis Framework for State Aid measures to support the economy following the aggression against Ukraine by Russia of 23 March 2022¹⁰⁴ , as amended by the Communication from the Commission on the Amendment to the Temporary Crisis Framework for State Aid measures to support the economy following the aggression against Ukraine by Russia of 20 July 2022¹⁰⁵ ), and as may be amended from time to time;

“trade” means a trade any profits or gains arising from which are chargeable to tax under Case I of Schedule D by virtue of section 18(2) of the Principal Act;

“unit” means a kilowatt hour, a megawatt hour or a gigawatt hour, as applicable.

(2) (a) Where a charity carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D by virtue of section 18(2) of the Principal Act but for section 208(2)(b) of the Principal Act, the charity shall, in relation to that trade, be regarded as an eligible business for the purposes of this section.

(b) Where an approved body of persons carries on a trade or profession, the profits or gains arising from which would be chargeable to tax under Case I or Case II of Schedule D by virtue of section 18(2) of the Principal Act but for section 235(2) of the Principal Act, the approved body of persons shall, in relation to that trade or profession, be regarded as an eligible business for the purposes of this section.

(3) In relation to a claim period, an eligible business that—

(a) meets the energy costs threshold under paragraph (b) or (c) of subsection (5) in relation to the claim period, and

(b) satisfies the conditions specified in subsection (4) during the claim period,

shall be a qualifying business for the purpose of this section.

(4) The conditions referred to in subsection (3) are—

(a) the eligible business has complied with any obligations that apply to that person in respect of the registration for, payment, and furnishing of returns relating to, tax,

(b) the eligible business is throughout the claim period eligible for a tax clearance certificate, within the meaning of section 1095 of the Principal Act, to be issued to that person,

(c) the person is an eligible business during the claim period and intends to continue to be an eligible business following the end of the claim period, and

(d) the eligible business satisfies the conditions specified in subsection (11).

(5) (a) In this section—

“deemed reference electricity unit price”, in relation to a reference period, means the monthly average unit price for electricity made available by the Sustainable Energy Authority of Ireland for that reference period as published in the guidelines pursuant to subsection (20);

“deemed reference gas unit price”, in relation to a reference period, means the monthly average unit price for natural gas made available by the Sustainable Energy Authority of Ireland for that reference period as published in the guidelines pursuant to subsection (20);

“electricity bill unit price”, in relation to a TBESS electricity bill, means the total amount of charges for electricity set out in the TBESS electricity bill exclusive of any value-added tax charged thereon, divided by the number of units of electricity consumed during the billing period the subject of the TBESS electricity bill;

“electricity reference unit price”, in relation to a reference period, means—

(i) where subparagraph (i), (ii) or (iii) of the definition in this paragraph of “reference electricity bill” applies, an amount determined by the following formula—

A

B

where—

A is the reference electricity costs threshold amount for the reference period, and

B is the reference electricity consumption for the reference period,

and

(ii) in the case of a new electricity account, an amount equal to the deemed reference electricity unit price;

“gas bill unit price”, in relation to a TBESS gas bill, means the total amount of the charges included on the TBESS gas bill exclusive of any value-added tax charged thereon, divided by the number of units of natural gas consumed during the billing period covered by the TBESS gas bill;

“gas reference unit price” in relation to a reference period, means—

(i) where subparagraph (i), (ii) or (iii) of the definition in this paragraph of “reference gas bill” applies, an amount determined by the following formula—

A

B

where—

A is the reference gas costs threshold amount for the reference period, and

B is the reference gas consumption for the reference period,

and

(ii) in the case of a new gas connection, an amount equal to the deemed reference gas unit price;

“new electricity account”, in relation to a reference period, means an electricity account of an eligible business in respect of which—

(i) a MPRN is assigned after the end of the reference period, or

(ii) where a MPRN is assigned before the end of the reference period, the electricity account is not held by the eligible business at any time during the reference period,

such that, for the reference period, the eligible business has not been issued with a TBESS electricity bill in relation to the electricity account;

“new gas connection”, in relation to a reference period, means a gas connection of an eligible business in respect of which—

(i) a GPRN is assigned after the end of the reference period, or

(ii) where a GPRN is assigned before the end of the reference period, the gas connection is not held by the eligible business at any time during the reference period,

such that, for the reference period, the eligible business has not been issued with a TBESS gas bill in relation to the gas connection;

“reference electricity bill”, in relation to a reference period, means—

(i) where the eligible business has been issued with a TBESS electricity bill with a billing period that begins on or before the first day of the reference period and ends on or after the last day of the reference period, that TBESS electricity bill,

(ii) where subparagraph (i) does not apply and the eligible business has been issued with 2 or more TBESS electricity bills which together have billing periods that include all of the reference period, each of those TBESS electricity bills, or

(iii) where subparagraphs (i) and (ii) do not apply, and the eligible business has been issued with 1 or more TBESS electricity bills which together have a billing period that includes only part of the reference period, each of those TBESS electricity bills;

“reference electricity consumption”, in relation to a reference period, means—

(i) where subparagraph (i) of the definition in this paragraph of “reference electricity bill” applies, the number of units determined by the formula—

where—

A is the total number of units of electricity consumed during the billing period covered by the reference electricity bill,

B is the number of days in the reference period, and

C is the total number of days in the billing period of the reference electricity bill,

(ii) where subparagraph (ii) or (iii) of the definition in this paragraph of “reference electricity bill” applies, the aggregate of the number of units determined by the following formula in relation to each reference electricity bill—

where—

A is the total number of units of electricity consumed during the billing period covered by the reference electricity bill,

B is the number of days in the billing period of the reference electricity bill which corresponds to the reference period, and

C is the total number of days in the billing period of the reference electricity bill;

“reference electricity costs threshold amount”, in relation to a reference period, means—

(i) where subparagraph (i) of the definition in this paragraph of “reference electricity bill” applies, an amount determined by the following formula—

where—

A is the total amount of charges on the reference electricity bill exclusive of any value-added tax charged thereon,

B is the total number of days in the reference period, and

C is the total number of days in the billing period for the reference electricity bill,

(ii) where subparagraph (ii) or (iii) of the definition in this paragraph of “reference electricity bill” applies, the aggregate of the amounts determined by the following formula in relation to each reference electricity bill—

where—

A is the total amount of charges on the reference electricity bill exclusive of any value-added tax charged thereon,

B is the number of days in the billing period of the reference electricity bill which corresponds to the reference period, and

C is the total number of days in the billing period for the reference electricity bill;

“reference gas bill”, in relation to a claim period, means—

(i) where the eligible business has been issued with a TBESS gas bill with a billing period that begins on or before the first day of the reference period and ends on or after the last day of the reference period, that TBESS gas bill,

(ii) where subparagraph (i) does not apply and the eligible business has been issued with 2 or more TBESS gas bills which when taken together have billing periods that include all of the reference period, each of those TBESS gas bills, or

(iii) where subparagraphs (i) and (ii) do not apply and the eligible business has been issued with 1 or more TBESS gas bills which together have a billing period that includes only part of the reference period, each of those TBESS gas bills;

“reference gas consumption”, in relation to a reference period, means—

(i) where subparagraph (i) of the definition in this paragraph of “reference gas bill” applies, the number of units determined by the formula—

where—

A is the total number of units of gas consumed during the billing period covered by the reference gas bill,

B is the number of days in the reference period, and

C is the total number of days in the billing period of the reference gas bill,

(ii) where subparagraph (ii) or (iii) of the definition in this paragraph of “reference gas bill” applies, the aggregate of the number of units determined by the following formula in relation to each reference gas bill—

where—

A is the total number of units of gas consumed during the billing period covered by the reference gas bill,

B is the number of days in the billing period of the reference gas bill which corresponds to the reference period, and

C is the total number of days in the billing period of the reference gas bill;

“reference gas costs threshold amount”, in relation to a reference period, means—

(i) where subparagraph (i) of the definition in this paragraph of “reference gas bill” applies, an amount determined by the following formula—

where—

A is the total amount of charges on the reference gas bill exclusive of any value-added tax charged thereon,

B is the total number of days in the reference period, and

C is the total number of days in the billing period for the reference gas bill,

(ii) where subparagraph (ii) or (iii) of the definition of “reference gas bill” applies, the aggregate of the amounts determined by the following formula in relation to each reference gas bill—

where—

A is the total amount of charges on the reference gas bill exclusive of any value-added tax charged thereon,

B is the number of days in the billing period of the reference gas bill which corresponds to the reference period, and

C is the total number of days in the billing period for the reference gas bill;

“reference period”, in relation to a claim period, means a calendar month falling within a period that begins on the day that is one year before the day on which the specified period begins and ends on the day that is one year before the day on which the specified period ends, which calendar month begins on a day that is one year before the day on which the claim period begins and ends on the day that is one year before the day on which the claim period ends.

(b) In relation to a TBESS electricity bill, an eligible business shall be regarded as having met the energy costs threshold for the claim period where the percentage amount determined by the formula—

where—

A is the electricity bill unit price, and

B is the electricity reference unit price,

is greater than or equal to 50 per cent.

(c) In relation to a TBESS gas bill, an eligible business shall be regarded as having met the energy costs threshold where the percentage amount determined by the formula—

where—

A is the gas bill unit price, and

B is the reference gas unit price,

is greater than or equal to 50 per cent.

(6) (a) In this section—

“reference electricity bill amount”, in relation to a claim period, means, subject to paragraph (b) —

(i) where subparagraph (i) of the definition in subsection (5)(a) of “reference electricity bill” applies, an amount determined by the following formula—

where—

A is the total amount of charges on the reference electricity bill exclusive of any value-added tax charged thereon,

B is the total number of days in the reference period,

C is the total number of days in the billing period for the reference electricity bill, and

D is the total number of days in the billing period for the relevant electricity bill which corresponds to the claim period,

(ii) where subparagraph (ii) of the definition in subsection (5)(a) of “reference electricity bill” applies, then the aggregate of the amounts determined by the following formula in relation to each reference electricity bill—

where—

A is the total amount of charges on the reference electricity bill exclusive of any value-added tax charged thereon,

B is the number of days in the billing period for the reference electricity bill which corresponds to the reference period,

C is the total number of days in the billing period for the reference electricity bill,

D is the total number of days in the billing period for the relevant electricity bill which corresponds to the claim period, and

E is the number of days in the reference period,

(iii) where subparagraph (iii) of the definition in subsection (5)(a) of “reference electricity bill” applies, an amount determined by the following formula—

where—

A is the aggregate of the amounts determined by the following formula in relation to each reference bill—

where—

X is the total amount of charges on the reference electricity bill exclusive of any value-added tax charged thereon,

Y is the total number of days in the billing period for the reference electricity bill which corresponds to the reference period, and

Z is the total number of days in the billing period for the reference electricity bill,

B is the aggregate of the amounts represented by “Y” in the formula in “A” in relation to each reference electricity bill, and

C is the total number of days in the billing period for the relevant electricity bill which corresponds to the claim period,

or

(iv) in relation to a new electricity account, an amount determined by the following formula—

where—

A is the deemed reference electricity unit price,

B is the total number of units of electricity consumed during the billing period covered by the relevant electricity bill,

C is the number of days in the billing period for a relevant electricity bill which corresponds to the claim period, and

D is the total number of days in the billing period of the relevant electricity bill;

“reference gas bill amount”, in relation to a claim period, means, subject to paragraph (b) —

(i) where subparagraph (i) of the definition in subsection (5)(a) of “reference gas bill” applies, an amount determined by the following formula—

where—

A is the total amount of charges on the reference gas bill exclusive of any value-added tax charged thereon,

B is the total number of days in the reference period,

C is the total number of days in the billing period for the reference gas bill, and

D is the total number of days in the billing period for the relevant gas bill which corresponds to the claim period,

(ii) where subparagraph (ii) of the definition in subsection (5)(a) of “reference gas bill” applies, then the aggregate of the amounts determined by the following formula in relation to each reference gas bill—

where—

A is the total amount of charges on the reference gas bill exclusive of any value-added tax charged thereon,

B is the number of days in the billing period for the reference gas bill which corresponds to the reference period,

C is the total number of days in the billing period for the reference gas bill,

D is the total number of days in the billing period for the relevant gas bill which corresponds to the claim period, and

E is the number of days in the reference period,

(iii) where subparagraph (iii) of the definition in subsection (5)(a) of “reference gas bill” applies, an amount determined by the following formula—

where—

A is the aggregate of the amounts determined by the following formula in relation to each reference gas bill—

where—

X is the total amount of charges on the reference gas bill exclusive of any value-added tax charged thereon,

Y is the total number of days in the billing period for the reference gas bill which corresponds to the reference period, and

Z is the total number of days in the billing period for the reference gas bill,

B is the aggregate of the amounts represented by “Y” in the formula in “A” in relation to each reference gas bill, and

C is the total number of days in the billing period for the relevant gas bill which corresponds to the claim period,

or

(iv) in relation to a new gas connection, an amount determined by the following formula—

where—

A is the deemed reference gas unit price,

B is the total number of units of gas consumed during the billing period covered by the relevant gas bill,

C is the number of days in the billing period for a relevant gas bill which corresponds to the claim period, and

D is the total number of days in the billing period for the relevant gas bill;

“relevant electricity bill”, in relation to a claim period, means—

(i) where the billing period covered by the TBESS electricity bill begins on or before the beginning of the claim period and ends on or after the end of the claim period, that TBESS electricity bill,

(ii) where subparagraph (i) does not apply, each TBESS electricity bill with a billing period which falls wholly or partly within the claim period;

“relevant electricity bill amount”, in relation to a claim period of a qualifying business, means—

(i) where subparagraph (i) of the definition in this paragraphof “relevant electricity bill” applies, the amount determined by the formula—

where—

A is the total amount of charges on the relevant electricity bill exclusive of any value-added tax charged thereon, less any amount not expended wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business,

B is the number of days in the billing period for the relevant electricity bill which corresponds to the claim period, and

C is the total number of days in the billing period for the relevant electricity bill,

and

(ii) where subparagraph (ii) of the definition in this paragraphof “relevant electricity bill” applies, then the aggregate of the amounts determined by the following formula in relation to each relevant electricity bill—

where—

A is the total amount of charges on the relevant electricity bill exclusive of any value-added tax charged thereon, less any amount not expended wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business,

B is the number of days in the billing period for the relevant electricity bill which corresponds to the claim period, and

C is the total number of days in the billing period for the relevant electricity bill;

“relevant gas bill”, in relation to a claim period, means—

(i) where the billing period covered by the TBESS gas bill begins on or before the beginning of the claim period and ends on or after the end of the claim period, that TBESS gas bill,

(ii) where subparagraph (i) does not apply, each TBESS gas bill with a billing period which falls wholly or partly within the claim period;

“relevant gas bill amount”, in relation to a claim period of a qualifying business, means—

(i) where subparagraph (i) of the definition in this paragraphof “relevant gas bill” applies, the amount determined by the formula—

where—

A is the total amount of charges on the relevant gas bill exclusive of any value-added tax charged thereon, less any amount not expended wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business,

B is the number of days in the billing period for the relevant gas bill which corresponds to the claim period, and

C is the total number of days in the billing period for the relevant gas bill,

and

(ii) where subparagraph (ii) of the definition in this paragraphof “relevant gas bill” applies, then the aggregate of the amounts determined by the following formula in relation to each relevant gas bill—

where—

A is the total amount of charges on the relevant gas bill exclusive of any value-added tax charged thereon, less any amount not expended wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business,

B is the number of days in the billing period for the relevant gas bill which corresponds to the claim period, and

C is the total number of days in the billing period for the relevant gas bill.

(b) Where, in relation to the claim period of a qualifying business, a relevant electricity bill amount or a relevant gas bill amount is reduced by an amount not expended wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business (in this paragraph referred to as the “disallowed amount”), the reference electricity bill amount or the reference gas bill amount, as applicable, shall be proportionately reduced by the percentage determined by the following formula—

A

B

where—

A is the disallowed amount, and

B is the total amount of the relevant electricity bill or relevant gas bill, as applicable (before any reduction for the disallowed amount).

(c) The eligible cost of a qualifying business in respect of a relevant electricity bill shall be the amount determined by the following formula—

A - B

where—

A is the relevant electricity bill amount, and

B is the reference electricity bill amount.

(d) The eligible cost of a qualifying business in respect of a relevant gas bill shall be the amount determined by the following formula—

A - B

where—

A is the relevant gas bill amount, and

B is the reference gas bill amount.

(7) Subject to subsection (9), on making a claim under this section, a qualifying business shall, in respect of a relevant electricity bill or a relevant gas bill, as the case may be, be entitled to an amount equal to 40 per cent of the eligible cost as determined in accordance with paragraph (c) or (d) of subsection (6), and any amount payable under this section is referred to in this section as a “temporary business energy payment”.

(8) (a) Where an electricity account relates to more than one qualifying business of a person, a qualifying business shall, for the purpose of making a claim under this section, apportion the charges on each TBESS electricity bill relating to that electricity account on a just and reasonable basis as between the trade or profession, as the case may be, of each qualifying business and a reference to a TBESS electricity bill in this section shall be construed as a reference to that part of a TBESS electricity bill that relates to that qualifying business.

(b) Where a gas connection supplies more than one qualifying business of a person, a qualifying business shall, for the purpose of making a claim under this section, apportion the charges on each TBESS gas bill relating to that gas connection on a just and reasonable basis as between the trade or profession, as the case may be, of each qualifying business and a reference to a TBESS gas bill in this section shall be construed as a reference to that part of a TBESS gas bill that relates to that qualifying business.

(9) (a) Subject to paragraph (b) and section 100 (2)(a)(ii), the aggregate amount that may be claimed by a qualifying business under subsection (7) in respect of any claim period shall not exceed €10,000.

(b) (i) Where a qualifying business has, in relation to its trade or profession, more than one electricity account then, subject to subparagraphs (ii) and (iii) and any order made under subparagraph (ii) or (iii), as the case may be, of section 100 (2)(a), the amount referred to in paragraph (a) shall be an amount represented by the following formula—

A x B

where—

A is the number of electricity accounts held by the qualifying business, and

B is €10,000,

but the aggregate amount that may be claimed by a qualifying business under subsection (7) in respect of any claim period shall not exceed €30,000.

(ii) Where a qualifying business has 2 or more electricity accounts and, in relation to those electricity accounts—

(I) the electricity supply address is the same, or

(II) the electricity supply addresses are located adjacent to each other,

then, for the purposes of “A” in the formula in subparagraph (i), the electricity accounts to which clause (I) or (II), as the case may be, applies shall be regarded as one electricity account.

(iii) Subject to section 100 (2)(a)(ii), the amount that may be claimed by a qualifying business in any claim period in respect of—

(I) relevant electricity bills for that claim period relating to an electricity account, or

(II) relevant gas bills for that claim period relating to a gas connection,

shall not exceed €10,000.

(c) (i) The aggregate amount of temporary business energy payment that may be claimed under this section by a single undertaking carrying on one or more qualifying businesses, when taken together with any other amount claimed in respect of aid granted under Section 2.1 of the Temporary Crisis Framework, shall not exceed—

(I) €250,000, where the single undertaking is active in the primary production of agricultural products,

(II) €300,000, where the single undertaking is engaged in the production, processing and marketing of fishery and aquaculture products, or

(III) €2,000,000, in any other case.

(ii) In subparagraph (i), the reference to any other amount claimed in respect of aid granted under Section 2.1 of the Temporary Crisis Framework shall include any amount, other than a temporary business energy payment, which a single undertaking has received or is entitled to receive, directly or indirectly, by grant assistance or any other assistance which is granted by or through the State, any board established by statute, any public or local authority or any other agency of the State.

(10) A claim made under this section in respect of a temporary business energy payment shall be made no later than 4 months from the date on which the claim period, to which the claim relates, ends.

(11) The conditions referred to in subsection (4)(d) are—

(a) the person has logged on to the online system of the Revenue Commissioners (in this section referred to as “ROS”) and applied on ROS to be registered as a person to whom this section applies and as part of that registration provides such particulars as the Revenue Commissioners consider necessary and appropriate for the purposes of registration and which particulars shall include those specified in subsection (12),

(b) for the claim period, the person completes an electronic claim form on ROS containing such particulars as the Revenue Commissioners consider necessary and appropriate for the purposes of determining the claim and which particulars shall include those specified in subsection (12), and

(c) for the claim period, the person makes a declaration to the Revenue Commissioners through ROS that the person satisfies the conditions in this section to be regarded as a qualifying business for that claim period.

(12) (a) The particulars referred to in paragraphs (a) and (b) of subsection (11) are those particulars the Revenue Commissioners consider necessary and appropriate for the purposes of determining a claim made under this section in relation to a claim period, including—

(i) in relation to a qualifying business—

(I) name,

(II) address, including the Eircode in respect of that address,

(III) tax reference number,

(IV) a description of the trade or profession, as the case may be, being carried on,

(V) where the qualifying business has a relationship with one or more persons as a result of which the qualifying business and such other person or persons are considered to be a single undertaking, the name and, where available, tax reference number of each such person,

(ii) in relation to an electricity account—

(I) the relevant MPRN,

(II) the electricity supply address, including the Eircode in respect of that address,

(III) where the electricity supplied in respect of the electricity account is not consumed wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business, the percentage consumption which relates to that trade or profession,

(IV) where the electricity account relates to more than one qualifying business of the person making the claim, the name of each such other qualifying business,

(V) where the electricity account is a new electricity account, the date on which it became an electricity account held by the eligible business,

(iii) in relation to a reference electricity bill for an electricity account—

(I) the start date and end date of the billing period of the TBESS electricity bill,

(II) the total amount of the charges on the TBESS electricity bill exclusive of any value-added tax charged thereon, and

(III) the total number of units of electricity consumed during the billing period the subject of the TBESS electricity bill,

(iv) in relation to a relevant electricity bill in respect of which a claim is being made—

(I) the start date and end date of the billing period of the TBESS electricity bill,

(II) the total amount of the charges on the TBESS electricity bill exclusive of any value-added tax charged thereon, and

(III) the total number of units of electricity consumed during the billing period the subject of the TBESS electricity bill,

(v) in relation to a gas connection—

(I) the relevant GPRN,

(II) where the gas supplied in respect of the gas connection is not consumed wholly and exclusively for the purpose of the trade or profession, as the case may be, of the qualifying business, the percentage consumption which relates to that trade or profession,

(III) where the gas connection relates to more than one qualifying business of the person making the claim, the name of each such other qualifying businesses,

(IV) where the gas connection is a new gas connection, the date on which it became a gas connection held by the eligible business,

(vi) in relation to a reference gas bill for a gas connection—

(I) the start date and end date of the billing period of the TBESS gas bill,

(II) the total amount of the charges on the TBESS gas bill exclusive of any value-added tax charged thereon,

(III) the total number of units of gas consumed during the billing period the subject of the TBESS gas bill,

and

(vii) in relation to a relevant gas bill in respect of which a claim is being made—

(I) the start date and end date of the billing period of the TBESS gas bill,

(II) the total amount of the charges on the TBESS gas bill exclusive of any value-added tax charged thereon, and

(III) the total number of units of gas consumed during the billing period the subject of the TBESS gas bill.

(b) The Revenue Commissioners may seek such further particulars or evidence as they may reasonably require for the purposes of determining a claim for a temporary business energy payment.

(13) Where a person makes a claim for a temporary business energy payment, in computing the amount of the profits or gains of the trade or profession, as the case may be, of the qualifying business for the chargeable period in which the claim period commences, the amount of any disbursement or expense which is allowable as a deduction, having regard to section 81 of the Principal Act, shall be reduced by the amount of the temporary business energy payment and the temporary business energy payment shall not otherwise be taken into account in computing the amount of the profits or gains of the trade or profession for that chargeable period.

(14) Where a person makes a claim under this section in respect of a claim period, and it subsequently transpires that the claim was not one permitted by this section to be made, and the person has not repaid the amount as required by subsection (17)(a)(II)—

(a) the amount that is required by subsection (17)(a)(II) to be repaid (in this section referred to as “relevant tax”) shall be treated as if it were income tax due and payable by the person from the date the temporary business energy payment was paid by the Revenue Commissioners to the person, and

(b) the relevant tax shall be so due and payable without the making of an assessment.

(15) Notwithstanding subsection (14), where an officer of the Revenue Commissioners is satisfied there is an amount of relevant tax due to be paid by a person which has not been paid, that officer may make an assessment on the person to the best of the officer’s judgment, and any amount of relevant tax due under an assessment so made shall be due and payable from the date the temporary business energy payment referred to in subsection (14) was paid by the Revenue Commissioners to the person.

(16) The provisions of the Income Tax Acts relating to—

(a) assessments to income tax, and

(b) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.

(17) (a) Where, subsequent to a person making a claim under this section in respect of a claim period, it transpires that—

(i) the requirements in subsection (3) are not met (and a claim in respect of which those requirements are not met is referred to hereafter in this subsection as an “invalid claim”), or

(ii) the amount claimed exceeds the amount the person is entitled to claim under this section (and a claim to which this subparagraph applies is referred to hereafter in this subsection as an “overclaim”),

then the person shall, without unreasonable delay—

(I) notify the Revenue Commissioners of the invalid claim or overclaim, as the case may be, and

(II) repay to the Revenue Commissioners—

(A) in respect of an invalid claim, the amount paid in respect of that claim, and

(B) in respect of an overclaim, the amount by which the amount paid in respect of that claim exceeds the amount the person is entitled to claim.

(b) Where a person makes a claim under this section in respect of a claim period, and it subsequently transpires that the claim is an invalid claim or an overclaim, as the case may be, the amount of the temporary business energy payment paid by the Revenue Commissioners in respect of an invalid claim, or the amount of the temporary business energy payment overpaid by the Revenue Commissioners in respect of an overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) of the Principal Act as if a reference to the date when the tax became due and payable were a reference to the date the amount was so paid or overpaid, as the case may be, by the Revenue Commissioners.

(c) Paragraph (b) shall apply to relevant tax due and payable under subsections (14) and (15) as it applies to an amount of a temporary business energy payment referred to in that paragraph as is paid or overpaid, as the case may be, by the Revenue Commissioners in respect of an invalid claim or an overclaim, as the case may be.

(18) Any claim made under this section shall be deemed for the purposes of section 1077F of the Principal Act, to be a claim in connection with a credit and, for the purposes of determining an amount in accordance with subsection (3) or (5), as the case may be, of the said section 1077F, a reference to an amount of tax that would have been payable for the relevant periods by the person concerned shall be construed as if it were a reference to an amount claimed under this section in respect of a temporary business energy payment.

(19) (a) Where an eligible business in respect of which a person is a qualifying business is carried on as the whole or part of a partnership trade or profession, then any claim made under this section for a temporary business energy payment in respect of such a qualifying business shall be made by the precedent partner on behalf of the partnership and each of the partners in that partnership, and the maximum amount of any such claim made in respect of the qualifying business shall not exceed the limit set out in paragraph (a), (b) or (c), as the case may be, of subsection (9).

(b) Where a claim is made under this section in respect of a claim period, by a precedent partner for a temporary business energy payment in respect of a qualifying business carried on as the whole or part of a partnership trade or profession then—

(i) for the purposes of subsections (14) and (15), each partner shall be deemed to have claimed, in respect of that partner’s several trade, a portion of the temporary business energy payment calculated as—

A x B

where—

A is the temporary business energy payment claimed by the precedent partner, and

B is the partnership percentage applicable in the claim period,

(ii) the precedent partner shall, in respect of such claim, provide a statement to each partner in the partnership containing the following particulars—

(I) the partnership name and its business address,

(II) the amount of the temporary business energy payment claimed by the precedent partner on behalf of the partnership and each partner,

(III) the profit percentage for each partner, and

(IV) the portion of the temporary business energy payment allocated to each partner,

(iii) for the purposes of subsection (14), references to a person making a claim shall be taken as references to the precedent partner making the claim on behalf of the partnership and each of its partners, and

(iv) for the purposes of subsection (15), section 1077F of the Principal Act shall apply as if references to a person were references to each partner and the references to a claim were a reference to a claim deemed to have been made by each partner under subparagraph (i).

(c) In paragraph (b)(i), “several trade” has the same meaning as it has in section 1008 of the Principal Act and shall, with any necessary modifications, apply in relation to a profession as it applies in relation to a trade.

(20) The Revenue Commissioners shall prepare and publish guidelines—

(a) with respect to matters that are considered by them to be matters to which regard shall be had in determining whether—

(i) a person is an eligible business,

(ii) an eligible business has met the energy costs threshold,

(iii) an eligible business has eligible costs,

(iv) the electricity supply addresses in relation to 2 or more electricity accounts are located adjacent to each other,

and

(b) which contain the deemed reference electricity unit price or the deemed reference gas unit price, as the case may be, which applies in respect of a reference period.

(21) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—

(a) knowingly or wilfully delivers any incorrect return or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of this section or the eligibility for the temporary business energy payment in relation to any person, or

(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or the eligibility for the temporary business energy payment in relation to any person,

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Principal Act shall, with any necessary modifications, apply for the purposes of this subsection as those provisions apply for the purposes of offences in relation to tax within the meaning of the said section 1078.

(22) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 of the Principal Act shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section.

(23) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure of information imposed by or under statute or otherwise, the Revenue Commissioners, or any other officer authorised by them for the purposes of this section, may—

(a) disclose to any board established by statute, any other public or local authority or any other agency of the State, information relating to the amount of the temporary business energy payment claimed by a person under this section, being information, which is required by the relevant board, authority or agency concerned for the purpose of ensuring that the ceiling of aid in the Temporary Crisis Framework is not exceeded, and

(b) provide such other information as may be required for the purposes of section 3 of the Temporary Crisis Framework, including such additional information as may be requested by the European Commission under that section.

(24) (a) The Revenue Commissioners may where they have reason to believe that a claim made by a person under this section is an invalid claim or an overclaim (in this subsection referred to as a “relevant claim”)—

(i) consult with an electricity supplier or gas supplier, as the case may be, for the purpose of verifying the relevant claim, and

(ii) notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure of information imposed by or under statute or otherwise, disclose any detail in relation to the relevant claim to an electricity supplier or gas supplier, as the case may be, which they consider necessary for the purpose of verifying the relevant claim.

(b) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, an officer of the Revenue Commissioners may, for the purpose of enquiring into a relevant claim, serve on an electricity supplier or a gas supplier a notice in writing requiring the electricity supplier or gas supplier, as the case may be, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to furnish to the officer in writing such information as the officer may reasonably require in relation to the relevant claim.

(c) A notice shall not be served on a person under paragraph (b) unless the Revenue Commissioners have reasonable grounds to believe that the electricity supplier or gas supplier, as the case may be, is likely to have information relevant to the verification of a relevant claim.

(d) Where an electricity supplier or gas supplier has been requested by notice under paragraph (b) to provide information to the Revenue Commissioners and the electricity supplier or gas supplier, as the case may be, fails to provide the information requested within the period specified in the notice, the electricity supplier or gas supplier concerned shall be liable to a penalty of €1,000.

(25) (a) A person who makes a claim under this section shall—

(i) maintain such records, and

(ii) upon a request made in writing by an officer of the Revenue Commissioners, make available such records or provide such other information,

as may reasonably be required for the purposes of determining whether the requirements of this section are met.

(b) The records referred to in paragraph (a) shall be retained for a period of 10 years from the date on which the claim period, to which a claim relates, ends.

(26) (a) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Principal Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the information specified in paragraph (b) shall, in respect of each qualifying business to whom a temporary business energy payment is made under this section, be published by the Revenue Commissioners on the website of the Revenue Commissioners on or before—

(i) the day that is one month after the day on which the specified period ends, in respect of the amount so paid under this section during the specified period, and

(ii) the day that is 5 months after the day on which the specified period ends, in respect of any amount so paid under this section for any claim period falling within the period 1 September 2022 to the day on which the specified period ends.

(b) For the purposes of paragraph (a), and subject to subsection (27), the information to be published on the website of the Revenue Commissioners in respect of each qualifying business shall include—

(i) the name of the qualifying business,

(ii) the address of the qualifying business, and

(iii) the total amount of the temporary business energy payment made to the qualifying business.

(27) (a) In this subsection—

“General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014¹⁰⁶ ;

“SME”, in relation to a single undertaking, means a single undertaking that would fall within the SME category of Annex 1 of the General Block Exemption Regulation.

(b) Where for any claim period the total amount of temporary business energy payment paid to a single undertaking is greater than—

(i) €10,000, where the single undertaking is active in the primary production of agricultural products or is engaged in the production, processing and marketing of fishery and aquaculture products, or

(ii) €100,000, in any other case,

then, in relation to each person carrying on one or more qualifying business who is part of the single undertaking, the following additional information shall be published by the Revenue Commissioners on the website of the Revenue Commissioners on or before the day that is 5 months after the day on which the specified period ends:

(I) the sector of activity at NACE group level, within the meaning of Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 2006¹⁰⁷ , as amended by Regulation (EC) No. 295/2008 of the European Parliament and of the Council of 11 March 2008¹⁰⁸ and Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 2019¹⁰⁹ ;

(II) specification as to whether the person is part of a single undertaking which is an SME or is larger than an SME;

(III) the amount of temporary business energy payment referred to in subsection (26)(b)(iii) that was paid in respect of each claim period;

(IV) such other information as may be required for the purposes of section 3 of the Temporary Crisis Framework.

(28) A person aggrieved by an assessment or an amended assessment to tax made on that person may appeal the assessment or amended assessment, as the case may be, to the Appeal Commissioners, in accordance with section 949I of the Principal Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.

(29) Any amount payable by the Revenue Commissioners to a qualifying business by virtue of subsection (7) shall be deemed to be an overpayment of corporation tax or income tax, as the case may be, for the purposes only of section 960H(2) of the Principal Act.

(30) The following provisions made in this section, namely—

(a) the specification of 28 February 2023 in the definition of “specified period” in subsection (1) as the date on which the period therein referred to shall end,

(b) the specification of €10,000 in subsection (9)(a), subsection (9)(b)(i) and subsection (9)(b)(iii),

(c) the specification of €30,000 in subsection (9)(b)(i),

shall, together with any other provision of this section that the following modification relates to, be construed and operate subject to any modification that is provided for in an order made under section 100 (2)(a) and which is in force.

¹⁰¹ OJ L 354, 28.12.2013, p.1

¹⁰² OJ No. L352, 24.12.2013, p.1

¹⁰³ OJ C 426, 9.11.2022, p. 1-34

¹⁰⁴ OJ C 131 I, 24.3.2022, p.1

¹⁰⁵ OJ C 280, 21.7.2022, p.1

¹⁰⁶ OJ No. L187, 26.6.2014, p.43

¹⁰⁷ OJ No. L393, 30.12.2006, p.1

¹⁰⁸ OJ No. L97, 9.4.2008, p.13

¹⁰⁹ OJ No. L198, 25.7.2019, p.241