When the €1.25 billion Temporary Business Energy Support Scheme was announced in last month's budget, it was originally planned to cover just Case 1 income or money made by businesses involved in trade such as shops, hotels and restaurants.
However, following representations from those involved in professional businesses, such as doctors, accountants, solicitors and dentists, who are classed as Case 2 by Revenue, the Government is to extend its scope to cover such firms.The fund aims to help mainly small businesses, covering up to 40% of the increase in energy bills up to €10,000 per month until February.
However, the Government has also decided that where a business operates from more than one location, the cap will be increased to a maximum of €30,000 a month.The supports will be open to businesses that are tax compliant and have experienced a significant increase in their natural gas and electricity costs.The Finance Bill sets out many of the legislative changes needed to implement many of the budget day announcements.
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