Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 28th February, 2023.

I, MICHAEL MCGRATH, Minister for Finance, in exercise of the power conferred on me by section 100 (2)(a)(ii) of the Finance Act 2022 (No. 44 of 2022), following completion of an assessment under section 100 (1)(d) of that Act and having determined under section 100 (1)(e) of that Act, following consultation with the Minister for Enterprise, Trade and Employment, the Minister for the Environment, Climate and Communications, and the Minister for Public Expenditure, National Development Plan Delivery and Reform, that the exercise of the power is necessary, hereby make the following Order with respect to which, pursuant to section 100 (2)(b) of that Act, a draft has been laid before Dáil Éireann and a resolution approving of the draft has been passed by that House:

1. This Order may be cited as the Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023.

2. With effect as on and from 1 March 2023, the amount of €15,000 shall stand substituted for the amount of €10,000 being the amount for the time being specified in paragraph (a) of section 101(9), represented by “B” in the formula in paragraph (b)(i) of section 101(9), and specified in paragraph (b)(iii) of section 101(9), of the Finance Act 2022 (No. 44 of 2022).

GIVEN under my Official Seal,

23 February, 2023.

MICHAEL MCGRATH,

Minister for Finance.