The Temporary Business Energy Support Scheme (TBESS) is designed to assist businesses with their electricity or natural gas (energy) costs during the winter months. The scheme is open to businesses that are tax compliant, carry on a Case I trade or Case II profession, and have experienced an increase of 50% or more in their electricity or natural gas average unit price.

Qualifying businesses can claim for 40% of the increases in their energy bills, subject to a monthly cap. 

The scheme has been extended to 30 April 2023. The scheme was previously set to expire at the end of February 2023. Subject to State aid approval, it is proposed that the scheme will be extended further to 31 May 2023.

https://www.revenue.ie/en/starting-a-business/tbess/index.aspx