Revenue has updated its guidance on the Temporary Business Energy Support Scheme (TBESS) to include additional information on how businesses can register and make a claim under the scheme. Businesses must register for the TBESS on Revenue’s Online Service (ROS) and have received tax clearance before a claim can be submitted. Businesses have been able to submit claims on ROS since 5 December 2022.
Revenue has clarified that completion of the ‘Climate Toolkit 4 Business’ is not a legal requirement and has no impact on the assessment of a business’ eligibility for the TBESS. However, the Government encourages businesses to use the toolkit as a resource to help understand and reduce energy consumption and take other actions that can have a positive environmental impact.
The updated guidance also includes the deemed reference unit prices for electricity and natural gas, which are to apply in circumstances where a business has not been issued with a bill for a reference period between September 2021 and February 2022.
In addition, the "Understanding your Bill" guidance note on Revenue’s website has been updated to include additional sample bills for a number of energy suppliers, illustrating where information can be found on an energy bill in order to register for the TBESS and submit a claim.