Reminder - Temporary Business Energy Subsidy Scheme (“TBESS”) for Charities

The TBESS scheme is now up and running with the 31st January 2023 being the deadline for making the first claim in respect of the September 2022 bills.

The scheme applies to all businesses including those owned by charities.

Examples of businesses owned by charities include the following:

  • Nursing homes (where the residents pay fees or are part of the fair deal scheme).

  • Shops.

  • Community centres.

  • Retreat centres.

Examples of activities that are not considered “businesses” under the scheme:

  • Nursing homes not within the fair deal scheme and where the residents do not pay fees.

  • Any activity that does not charge for services, instead relying on voluntary donations. (e.g. Churches)

It is important to note that this scheme only applies to the energy cost (natural gas and electricity) incurred by the business owned by a charity, and not by the charities activities as a whole.

In order to claim the charity must be registered for either income tax or corporation tax. Registration for either income tax or corporation tax can take a few days to process so we recommend that you commence the process now.

What does the scheme cover

It covers natural gas and electricity bills in the period 1st September 2022 to 28th February 2023 and will cover up to 40% of the increased cost in the unit price (excluding VAT) subject to a limit of €10,000 per month.

Requirement to make a claim

  1. Valid income tax or corporation tax number.

  2. Tax clearance certificate.

  3. All claims must be made using the Revenues online system ROS within 4 months.

Interaction with Nursing Home “Temporary Inflation Payment Scheme” (“TIPS”)

The TIPS scheme operated by the NTPF is also available to nursing homes and can reimburse increased energy costs up to 75% (capped at €5,250 per month). It is important to note that a nursing home cannot apply for the TIPS and the TBESS for the same period.

If you have any questions or require any assistance please do not hesitate to contact Ronan O’Brien or Fergus Woodcock.

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