Chartered Accountants Ireland acknowledges that Revenue has clarified its guidance regarding completion of a carbon footprint exercise by applicants to the Temporary Business Energy Subsidy Scheme (TBESS).
The clarification by Revenue was made on 5 December, and states that there is no legal requirement for applicants to either complete a carbon footprint exercise or demonstrate that they are taking steps to reduce energy use and environmental impact.
Businesses are asked to ‘acknowledge a request’ to take steps to understand and reduce their energy use by completing the Government’s Climate Toolkit for Business, although there is no legal requirement to do so, and not doing so will have no impact on a business’ eligibility for the scheme.
Chartered Accountants Ireland also recommends that business use this toolkit as an opportunity to manage costs and manage their carbon emissions.
Commenting, Chartered Accoutants Ireland's Sustainability Officer Susan Rossney said that businesses are struggling with competing priorities, and that the Government's toolkit could help:
"We know that transformation is inevitable and it is possible for business to surivive and thrive in this environment. But businesses are struggling with competing priorities. They want to 'do the right thing' and reduce emissions, but have to balance pressures of work and year-end deadlines. While not obligatory to use, the Government's toolkit can help with this."
The toolkit is easy to use, and requests information that is readily available in invoices from providers of energy, waste and water.
"It is not necessary for businesses to have all the data to hand in order to successfully complete a carbon footprint; for example, an estimate of vehicle fuels used for business travel is permitted if this is not readily available".
Businesses can also make use of the resources available on Chartered Accountants Ireland Sustainability Centre, where you can find a short video with tips on how to use the Government's Climate Toolkit for Business.