Temporary Business Energy Support Scheme (TBESS) by Revenue


The Temporary Business Energy Support Scheme (TBESS) will assist businesses with their electricity or natural gas (energy) costs during the winter months. The scheme will be open to businesses that:

  • are tax compliant
  • carry on a Case I trade or Case II profession (including certain charities and approved sporting bodies in relation to certain income)
  • and
  • have experienced a significant increase of 50 per cent or more in their natural gas and electricity average unit price between the relevant bill period in 2022 and the corresponding reference period in 2021.

Revenue will administer the scheme, which is being designed to be compliant with the European Union (EU) State Aid Temporary Crisis Framework. This means that EU Commission approval will be required for the scheme before any payments can be made to businesses.

Information on the scheme is contained in the TBESS guidelines link below:


More detailed information will be published in the coming weeks, including on how businesses can submit claims via an online portal.