Revenue has updated its detailed guidance on the TBESS including new guidance on registering and making claims. The guidance, available on the Revenue website and linked here, includes screenshots from the TBESS e-Registration portal and sample electricity and natural gas bills to assist businesses.
 
Eligible businesses can register for the TBESS, via the e-Registration facility in Revenue’s Online Service (ROS) which opened on Saturday 26th November.
 
Following registration, businesses will be able to submit claims under the scheme from 5 December. A claim portal in respect of TBESS will be available via the eRepayments system on ROS in early December.
 
To prepare for the claim stage, a business will need all the electricity and natural gas bills for the reference period of September 1, 2021 to February 28, 2022. A business will also require the current energy bill to make a claim.
 
Qualifying claims will be paid once the enabling legislation in Finance Bill 2022 has been signed into law. Eligible businesses that have successfully completed registration and made valid claims by the third week in December for September, October and November will be paid before the end of the year.

In response to the need for extra workers, employers may take on seasonal staff. Before you do this, it may be important to note the following points:

• Seasonal staff should be aware that their employment is for a specific purpose and not indefinite.
  
• Despite seasonal employment being short-term, you still need to provide a written statement specifying the terms and conditions of employment. In particular, the fixed-term, specific purpose or event that will trigger the termination of the temporary contract.
  
• Seasonal staffing must also take account of the ban on zero-hours contracts
  
• It’s possible to agree with your seasonal staff that unfair dismissals legislation won’t apply in certain cases. These include either the expiry of the fixed-term or the achievement of the purpose specified in the contract.
  
• Despite the fact that they’re short-term, you still need to provide your temporary staff with an induction. This will allow you to specify what you expect of them, and the standards your business adheres to.