Finance Act 2022

• “(10A) Where, on the date of death of a deceased person, section 653AFA applies to land in respect of which the deceased person was the owner immediately prior to their death—

  • (a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AFA(3) that the deceased person would have been entitled to make, or

  • (b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AFA(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (6) or (7) of section 653AFA prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

• (10B) Where, on the date of death of a deceased person, section 653AFB applies to land in respect of which the deceased person was the owner immediately prior to their death, the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under subsection (6) or (7) of 653AFB that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (10), (12), (15), (17) or (18) of section 653AFB prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).”,

and

• (b) by the insertion of the following subsection after subsection (11):

• “(11A) Where, on the date of death of a deceased person, section 653AHA applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death, the personal representative may, during the administration period, make any claim under section 653AHA(2) that the deceased person would have been entitled to make.”.

• (12) The Principal Act is amended by the substitution of the following section for section 653AK:

“Restriction of deduction

653AK. (1) Notwithstanding anything in the Tax Acts or Capital Gains Tax Acts, in computing the amount of profits or gains to be charged to income tax, corporation tax or capital gains tax, no sum shall be deducted in respect of any amount of residential zoned land tax.

• (2) Notwithstanding anything in the Tax Acts or Capital Gains Tax Acts, in computing amounts to be charged in accordance with Part 18D, no sum shall be deducted in respect of any amount of residential zoned land tax, nor shall any sum be deducted from the amount of domicile levy chargeable under Part 18C.”.

• (13) Section 917D of the Principal Act is amended, in subsection (1), by the substitution of the following definition for the definition of “the Acts”:

“‘the Acts’ means—

• (a) the statutes relating to the duties of excise and to the management of those duties,

• (aa) the Customs Acts,

• (b) the Tax Acts,

• (c) the Capital Gains Tax Acts,

• (d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

• (e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

• (f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act, and

• (g) Part 22A,

and any instruments made under any of the statutes and enactments referred to in paragraphs (a) to (g);”.

99. Defective concrete products levy

99. (1) The Principal Act is amended—

• (a) by the insertion of the following Part after Part 18D:

“PART 18E

Defective Concrete Products Levy

Interpretation (Part 18E)

531AAG. In this Part—

‘accounting period’ means the period from 1 September 2023 to 31 December 2023 and thereafter a period of 6 months, the first such period beginning on 1 January 2024;

‘chargeable person’ means a person who makes the first supply of a concrete product;

‘chargeable supply’, in relation to a concrete product, means—

• (a) the supply, within the meaning of paragraph (a) of the definition in this section of ‘supply’, of a concrete product by a person in the course of any business carried on in the State by the person,

• (b) the supply, within the meaning of paragraph (b) of the said definition of ‘supply’, of a concrete product by a person in the State, or

• (c) the supply, within the meaning of paragraph (c) of the said definition of ‘supply’, of a concrete product by a person in the State;

‘concrete’ means material formed by mixing cement, coarse and fine aggregate and water, with or without the incorporation of admixtures, additions or fibres, which develops its properties by hydration;

‘concrete product’ means—

• (a) a product that—

  • (i) contains concrete, and

  • (ii) is of a type that is required to comply with the standard specified in column (1) of Schedule 36, the title description of which is set out in column (2) of that Schedule opposite the reference to that product type in column (1),

  or

• (b) concrete that is ready to pour and which is of a kind specified in paragraph 16(1) of Part 4 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 and to which section 46(1)(c) of that Act applies;

‘connected persons’ has the same meaning as in section 10;

‘defective concrete products levy’ has the meaning assigned to it by section 531AAH;

‘electronic means’ has the same meaning as in section 917EA(1);

‘first supply’ means a chargeable supply of a concrete product where a previous chargeable supply of that concrete product has not occurred;

‘linking documents’ has the same meaning as in section 886(1);

‘records’ has the same meaning as in section 886(1);

‘self-assessment’ means an assessment by a chargeable person, or a person acting under the authority of a chargeable person, of the amount of defective concrete products levy payable by the chargeable person in respect of an accounting period;

‘supply’, in relation to a concrete product, means—

• (a) the transfer of ownership of a concrete product by agreement or sale,

• (b) the assignment of a concrete product for use in a business other than by way of a transfer by agreement or sale as referred to in paragraph (a), or

• (c) the private use, or the use in the course of a business, in the State of a concrete product;

‘supply date’ means the date of the first supply of a concrete product.

Charging of defective concrete products levy

531AAH. (1) Subject to the provisions of this Part, there shall be charged, levied and paid a levy to be known as the ‘defective concrete products levy’ on the first supply of a concrete product by a chargeable person.

• (2) The defective concrete products levy shall be charged on the supply date and the chargeable person shall be accountable for and liable to pay the defective concrete products levy charged.

• (3) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (a) of the definition in section 531AAG of ‘supply’, the chargeable person shall, by electronic or other means, issue a document to the person to whom the supply was made stating—

  • (a) the amount of the defective concrete products levy that has been applied to the supply of the concrete product,

  • (b) the supply date of the concrete product subject to the defective concrete products levy, and

  • (c) the name of the chargeable person.

• (4) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (b) or (c), as the case may be, of the definition in section 531AAG of ‘supply’, the chargeable person shall, by electronic or other means, make a record stating—

  • (a) the amount of the defective concrete products levy that has been applied to the supply of the concrete product, and

  • (b) the supply date of the concrete product subject to the defective concrete products levy.

• (5) A chargeable person who fails to comply with subsection (3) or (4), as the case may be, shall be liable to a penalty, not exceeding €500 for each such failure.

• (6) A chargeable person who fails to comply with subsection (2) shall be liable—

  • (a) to pay the defective concrete products levy not so charged, and

  • (b) to a penalty not exceeding €4,000.

  Amount of defective concrete products levy

  531AAI. The amount of defective concrete products levy to be charged in respect of the first supply of a concrete product shall be an amount represented by A in the formula—

  A = B x C

  where—

  B is the open market value of the concrete product on the supply date, and

  C is the rate of 5 per cent.

  Obligation to register

  531AAJ. (1) Every chargeable person shall, prior to making a first supply of a concrete product, register with the Revenue Commissioners as a chargeable person for the purposes of this Part.

• (2) For the purposes of subsection (1), each chargeable person shall provide the Revenue Commissioners with the following particulars for the purposes of registering such person as a chargeable person:

  • (a) the chargeable person’s name;

  • (b) the tax reference number (within the meaning of section 891B) or TIN (within the meaning of section 891F) of the chargeable person;

  • (c) the business address of the chargeable person.

• (3) A person who ceases to be a chargeable person within the meaning of the definition in section 531AAG of ‘chargeable person’ shall notify the Revenue Commissioners of such cessation by written or electronic means and shall specify the date of cessation in the notification.

• (4) The Revenue Commissioners shall keep and maintain a register of chargeable persons for the purposes of this Part.

Returns and payments by chargeable persons

531AAK. (1) Within 23 days from the end of an accounting period a chargeable person shall prepare and deliver to the Revenue Commissioners a return and self-assessment and remit to the Revenue Commissioners all amounts due to be charged under section 531AAH.

• (2) The return required under subsection (1) shall contain the particulars required by it which shall include—

  • (a) the sum of the open market values, on the supply date, of concrete products supplied in the accounting period, and

  • (b) the amount of defective concrete products levy due for the accounting period.

• (3) A return shall be required to be made by a chargeable person for an accounting period notwithstanding that no defective concrete products levy is due to be remitted by the chargeable person in that accounting period.

• (4) Every return shall be in a form prescribed by the Revenue Commissioners and shall include a declaration to the effect that the return is correct and complete.

• (5) A return shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply.

• (6) Notwithstanding the requirements of subsection (2), where a chargeable person is aware or becomes aware that a return required under subsection (1) contains an error or omission an amended return shall be submitted by the chargeable person.

• (7) A chargeable person who fails to file a return as required by this section shall be liable to a penalty not exceeding €4,000 for each such failure.

Assessments, enquiries and appeals

531AAL. (1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to defective concrete products levy, subject to the following modifications:

- (a) a reference to a ‘person’ or a ‘chargeable person’ shall be construed as a reference to a ‘chargeable person within the meaning of section 531AAG’;

- (b) a reference to a ‘chargeable period’ shall be construed as a reference to an ‘accounting period within the meaning of section 531AAG’;

- (c) a reference to ‘tax’ shall be construed as including defective concrete products levy;

- (d) a reference to ‘amount of income, profits or gains, or, as the case may be, chargeable gains’ shall be construed as including a reference to the open market value of a concrete product;

- (e) a reference to a ‘return’ shall be construed as including a return required under this Part.

• (2) A chargeable person aggrieved by an assessment or an amended assessment, as the case may be, made on that chargeable person pursuant to the provisions referred to in subsection (1), as applied subject to the modifications referred to in that subsection, may, within 30 days after the date of the notice of assessment appeal the assessment or the amended assessment to the Appeal Commissioners in accordance with section 949I.

Interest on overdue defective concrete products levy

531AAM. (1) Any amount of defective concrete products levy shall carry interest from the date when the defective concrete products levy becomes due and payable until payment for any day or part of a day during which the amount remains unpaid, at a rate of 0.0219 per cent.

• (2) Subsections (3) to (5) of section 1080 shall apply in relation to interest payable under subsection (1) as they apply in relation to interest payable under section 1080.

Obligation to keep certain records

531AAN. (1) A chargeable person shall retain, or cause to be retained on behalf of the chargeable person, such records and linking documents as are required to enable a full and true return to be made for the purposes of this Part.

• (2) Without prejudice to the generality of subsection (1), the records required to be retained under that subsection shall include, but are not limited to, books, accounts, documents and any other data maintained manually or by any electronic, photographic or other process, relating to—

  • (a) each first supply of concrete products during an accounting period, including—

    • (i) invoices, delivery and purchase records,

    • (ii) specific concrete product information which will enable the identification of the type of concrete product, and

    • (iii) documentation recording the open market value of the concrete products,

  • (b) the calculation of the liability for and payment of the defective concrete products levy in an accounting period by a chargeable person, and

  • (c) where applicable, the document issued under section 531AAH(3) or record made under section 531AAH(4) in relation to each such first supply.

• (3) Records required to be retained under this section shall be retained—

  • (a) in written form in an official language of the State, or

  • (b) subject to section 887(2), by means of any electronic, photographic or other process.

• (4) Notwithstanding any other law, records to be retained under this section shall be retained by the chargeable person required to retain the records, for the period of 6 years commencing from the end of the accounting period in which a return has been delivered.

• (5) For the purposes of this section, where the chargeable person is a company and the company—

  • (a) is wound up, the liquidator, or

  • (b) is dissolved without the appointment of a liquidator, the last directors, including any person occupying the position of director by whatever name called, of the company,

  shall retain the records required to be retained under this section for a period of 5 years from the date from which the company is wound up or dissolved.

• (6) For the purpose of this section, where a chargeable person dies, the executor or administrator of that deceased person shall retain the records required to be retained under this section for a period of 5 years from the date of death of the chargeable person.

• (7) A person who fails to comply with this section in respect of the retention of any records relating to defective concrete products levy shall be liable to a penalty of €3,000.

Care and management of defective concrete products levy

531AAO. (1) Defective concrete products levy is under the care and management of the Revenue Commissioners.

• (2) Part 37 shall apply to defective concrete products levy as it applies to income tax, corporation tax and capital gains tax.

Valuation procedures

531AAP. (1) If the Revenue Commissioners are not satisfied with the open market value of a concrete product provided in a return or where no return is made, they may estimate the value of the concrete product and any charge to defective concrete products levy shall be made by reference to the open market value estimated by the Revenue Commissioners.

• (2) The open market value of any concrete product for the purposes of subsection (1) shall be ascertained by the Revenue Commissioners in such manner and by such means as they think fit and they may authorise a person suitably qualified for that purpose.

• (3) Where the Revenue Commissioners require a valuation to be made by a person authorised by them for the purposes of subsection (2) the costs of such valuation shall be defrayed by the Revenue Commissioners.

Application of Part 18E

531AAQ. (1) Subject to subsection (2), this Part shall apply to the first supply of a concrete product on or after 1 September 2023.

• (2) Subject to subsection (3), this Part shall not apply to the supply of a concrete product if the first supply of that concrete product was before 1 September 2023.

• (3) Where arrangements are entered into by connected persons and it would be reasonable to consider that one of the main purposes of those arrangements, or any part of them, is to avoid the application of section 531AAH by having a first supply of that product before 1 September 2023, then subsection (2) shall apply as if those arrangements, or that part of them, had not been entered into.”,

• (b) in section 949A, in paragraph (c) of the definition of “Acts”, by the substitution of “Parts 18A to 18E,” for “Parts 18A to 18D,”,

• (c) in section 960A, in paragraph (g) of the definition of “Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B and 18C and 18D,”,

• (d) in section 1002(1)(a), in subparagraph (iiia) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (e) in section 1006(1), in paragraph (aa) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (f) in section 1077A, in paragraph (c) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (g) in section 1077F(1)—

• (i) in the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D, 18E” for “Parts 18A, 18B, 18C, 18D”, and

• (ii) in the definition of “tax”, by the insertion of “defective concrete products levy,” after “residential zoned land tax,”,

• (h) in section 1078(1), in paragraph (ca) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (i) in section 1079(1), in paragraph (ca) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (j) in section 1086A(1), in paragraph (b) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D, 18E and 22A of this Act,” for “Parts 18A, 18B, 18C, 18D and 22A of this Act,”,

• (k) in section 1094(1), in paragraph (ca) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (l) in section 1095(1), in paragraph (ca) of the definition of “the Acts”, by the substitution of “Parts 18A, 18B, 18C, 18D and 18E,” for “Parts 18A, 18B, 18C and 18D,”,

• (m) in Schedule 29, by the insertion of “section 531AAK” after “section 531AAF” in column (1), and

• (n) by the insertion of the following Schedule after Schedule 35:

“SCHEDULE 36

Types and Standards of Concrete Product for the Purposes of Part 18E

Harmonised European Standard as referenced in the Official Journal of the European Union100 (or any adopted national version of such Harmonised European Standard)	Title Description
(1)	(2)
EN 771-3:2011+A1:2015	Specification for masonry units - Part 3: Aggregate concrete masonry units (Dense and lightweight aggregates)
EN 771-4:2011+A1:2015	Specification for masonry units - Part 4: Autoclaved aerated concrete masonry units

”.

• (2) The Ministers and Secretaries (Amendment) Act 2011 is amended, in section 101(3), in the definition of “relevant enactment”, by the substitution of the following paragraph for paragraph (e):

• “(e) Part 18A, 18B, 18C, 18D or 18E of the Taxes Consolidation Act 1997,”.

• (3) The Finance (Tax Appeals) Act 2015 is amended, in section 2, in paragraph (c) of the definition of “Taxation Acts”, by the substitution of “18E” for “18D”.

• (4) Subsections (1) to (3) shall come into operation on 1 September 2023.

100. Objectives of section 101, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation

100. (1) (a) The objectives of section 101 are to provide necessary assistance to the economy so as to mitigate the effects on the economy of the impact of the exceptional rise in global energy prices, consistent with the Temporary Crisis Framework (within the meaning of section 101).

• (b) The purposes for which the provisions of section 101 (in this section referred to as the “Temporary Business Energy Support Scheme”) are, in furtherance of the foregoing objectives, enacted are:

• (i) in addition to the provision of basic mechanisms to fulfil those objectives, to ensure the efficient use of the Temporary Business Energy Support Scheme so as to minimise the cost to the Exchequer of the scheme (so far as consistent with fulfilment of those objectives);

• (ii) having regard to the Temporary Crisis Framework, to take account of the need to reflect further changes in energy prices and the consequential impact on persons carrying on a trade or profession (both within the meaning of section 101) to whom payments under the Temporary Business Energy Support Scheme are being made;

• (iii) to take account of changes in the State’s economic circumstances and the demands on its financial resources which may occur in the remainder of the current financial year and thereafter.

• (c) It shall be the duty of the Minister for Finance, in consultation with the Minister for Enterprise, Trade and Employment, to monitor and superintend the administration of the Temporary Business Energy Support Scheme (but this paragraph does not derogate from the function of the care and management conferred on the Revenue Commissioners by section 101).

• (d) Without prejudice to the generality of paragraph (c), the Minister for Finance shall cause an assessment, at such intervals as he or she considers appropriate but no less frequently than every 3 months beginning on 20 October 2022, of the following, and any other relevant matters, to be made—

• (i) up-to-date data compiled by the Department of Finance relating to the State’s receipts and expenditure,

• (ii) up-to-date data provided by the Minister for Environment, Climate and Communications on the trajectory of energy prices,

• (iii) such other data as the Minister for Finance may consider relevant in relation to the impact from, and effects of, increased energy prices on the economy, including by reference to—

• (I) an assessment, on economic grounds, of the Temporary Business Energy Support Scheme that may be commissioned by the Minister for Finance and any opinion as to the sustainability of that Scheme expressed therein, and

• (II) up-to-date data from the register commonly referred to as the “Live Register” and data related to that register supplied to the Department of Finance by the Department of Enterprise, Trade and Employment (whether data compiled by that last-mentioned Department of State from its own sources or those available to it from sources maintained elsewhere in the Public Service).

• (e) Following an assessment under paragraph (d), it shall be the duty of the Minister for Finance, after consultation with the Minister for Enterprise, Trade and Employment, the Minister for the Environment, Climate and Communications, and the Minister for Public Expenditure and Reform, to determine whether it is necessary to exercise the power so, as appropriate, to—

• (i) fulfil better, the objectives specified in paragraph (a), or

• (ii) facilitate the furtherance of any of the purposes specified in paragraph (b),

and if the Minister for Finance determines that such is necessary, the power under subsection (2)(a) shall become and be exercisable by the Minister for Finance.

• (2)
• (a) Where the Minister for Finance makes a determination of the kind lastly referred to in subsection (1)(e), the Minister for Finance shall, as he or she deems fit and necessary—

• (i) make an order providing that the day referred to in the definition of “specified period” in section 101(1) as the day on which the period therein referred to shall expire shall be such day as is later than 28 February 2023 (but not later than 30 April 2023) as the Minister for Finance considers appropriate and specifies in the order,

• (ii) make an order providing that an amount, being such amount as the Minister for Finance—

• (I) considers necessary to—

• (A) fulfil, better, the objectives specified in subsection (1)(a), or

• (B) facilitate the furtherance of any of the purposes specified in subsection (1)(b),

and

• (II) specifies in the order,

shall stand substituted for an amount for the time being specified in paragraph (a) of section 101(9), represented by “B” in the formula in paragraph (b)(i) of section 101(9) and specified in paragraph (b)(iii) of section 101(9) (and which amount, so specified or represented as the case may be, is greater or lower, as the Minister for Finance considers necessary, than the amount concerned for the time being specified or represented in the foregoing provisions) and references in this subparagraph to the amount concerned for the time being specified or represented in the foregoing provisions are references to the amount concerned for the time being specified or represented in those provisions, as enacted, or in consequence of a previous order that has been made under this subparagraph,

• (iii) make an order providing that an amount, being such amount as the Minister for Finance—

• (I) considers necessary to—

• (A) fulfil, better, the objectives specified in subsection (1)(a), or

• (B) facilitate the furtherance of any of the purposes specified in subsection (1)(b),

and

• (II) specifies in the order,

shall stand substituted for an amount for the time being specified in paragraph (b)(i) of section 101(9) (other than the amount represented by “B” in the formula in paragraph (b)(i) of section 101(9)) (and which amount, so specified, is greater or lower, as the Minister for Finance considers necessary, than the amount concerned for the time being specified in the foregoing provision) and references in this subparagraph to the amount concerned for the time being specified in the foregoing provision are references to the amount for the time being specified in the foregoing provision, as enacted, or in consequence of a previous order that has been made under this subparagraph.

• (b) Where an order under paragraph (a) is proposed to be made, a draft of the order shall be laid before Dáil Éireann and the order shall not be made unless a resolution approving of the draft has been passed by that House.

101. 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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

where—

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

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

where—

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

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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