The portal for registration for the TBESS is now available on the Revenue Online Service (ROS) following approval of the scheme last week by the European Commission.
Particulars that will be required to register
When registering for the TBESS, eligible businesses are required to provide various details about their business and their energy supply.
It is important to note that the business must be eligible for a tax clearance certificate in order to successfully register.
Business information
An eligible business will be required to provide certain details in relation to the business including the following:
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its tax reference number,
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the registered name of the business,
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the address of the business including the county and eircode,
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whether the business started its trade or profession on or after 1 September 2021,
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whether the business is a member of a single undertaking,
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whether the undertaking is an SME,
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where the qualifying business has a relationship with one or more persons as a result of
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which the qualifying business and such other person(s) are considered to be a single
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undertaking, the name and tax reference number of each other person.
Trade or profession Information
The following information about the business’ trade(s) or profession(s) must be provided at registration:
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the name of the trade or profession,
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specification of the type of trade or profession (a drop down menu is provided on ROS),
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a description of the trade or profession being carried on,
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the main address of the trade, including the county and eircode,
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whether the trade started on or after 1 September 2021.
Account type information – electricity and gas
Information is required about the business’ electricity account and natural gas account.
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the Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN),
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indicate what trade the MPRN or GPRN relates to,
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the supply address, including the county and eircode.
To complete the registration process, the person registering will be required to make a number of declarations and acknowledgements.
Making a claim
It is expected that the portal for making a claim will be available on the 5th December 2022.
Contact us
Padraig O’Donoghue | Tax Partner | Cork
padraig.odonoghue@mooreireland.ie
+353 21 427 5176
Eoghan Bracken | Tax Partner | Dublin
eoghan.bracken@mooreireland.ie
+353 1 888 1004