649. Deputy Louise O'Reilly asked the Minister for Health the total monetary amount of non-repayable moneys provided by his Department through grants, funding supports, tax breaks or other means to businesses in each of the years 2020, 2021 and 2022, in tabular form. [3384/23] 

Stephen Donnelly, Minister for Health: My Department provides grants under various initiatives. 

The Healthy Ireland Initiative provides grants to Sports Ireland, the GAA, the FAI, Local Authorities and the community/voluntary sector for initiatives to promote healthy and active lifestyles. 

The Drugs Programmes Initiative provides funding to Regional and Local Drugs Taskforces and the community/voluntary sector for drug prevention and education initiatives. 

Grants from the Sláintecare Integration Fund are also provided to the HSE and NGOs to test and evaluate innovative models of care, leveraging technology where possible and providing a ‘proof of concept’ with a view to mainstreaming/scaling of successful projects through the annual budget estimates process. 

While not all community or voluntary organisations have charitable status, with some established as limited entities, my Department has not issued grant payments or funding supports to for-profit businesses. The issue of tax breaks is a matter for the Revenue Commissioners and is not within my remit to grant.

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18 January 2023

305. Deputy Neale Richmond asked the Minister for Finance the number of applications that have been made to the trade and business energy support scheme, TBESS, to date; and if he will make a statement on the matter. [63204/22]

312. Deputy Jim O'Callaghan asked the Minister for Finance if addiction services funded under section 39 can avail of the trade and business energy support scheme in order to receive financial support to assist with escalating fuel costs. [63531/22]

Minister for Finance: I propose to take Questions Nos. 305 and 312 together.

Details of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023 and is available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria.  

I can confirm that 10,773 businesses had registered for the scheme with over 3,600 businesses fully completing the claims process - some for multiple claim periods. 4,392 claims have been approved under the scheme to the value of €9.5m, with €9m already paid out. Revenue publishes statistics weekly on its website on the numbers registering for and claiming under the scheme.

The TBESS operates by reference to bills for the metered supply of natural gas and electricity. It is available to eligible businesses whose average unit price of electricity or gas has increased by at least 50% for the relevant billing period between September 2022 and February 2023, as compared with their average unit gas or electricity price in for the corresponding reference period in the previous year. Where this threshold is met, payments will be made to qualifying businesses on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year.

Community, voluntary and not for profit agencies funded under section 39 of the Health Act 2004 to deliver health and social care services, which are not businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D, are not within the scope of the TBESS and are not eligible for support under the scheme. Where health and social care services are provided by businesses that are carrying on a trade that is chargeable to tax under Case I of Schedule D, for example nursing homes that operate with a view to making a profit, those businesses will be eligible for support under TBESS where the conditions of the scheme are met. Charities that carry on activities that would be chargeable to tax as trading income, but for an available tax exemption, are also included in the scope of the scheme.

Revenue has published comprehensive guidelines on the operation of the scheme, which includes information on eligibility for the scheme.  The guidelines are available on the Revenue website on the starting and running a business page. I would urge eligible businesses to submit their claims as soon as possible, noting that the deadline for submission of claims in respect of September 2022 is 31 January 2023.