No it's not,
it's a credit given back by the government to help with the cost of rising energy
but the process was by giving it to the energy companies directly
to distribute to each energy customer regardless of PPR,
You don't need to do anything with it,(declare it, pay taxes etc) ,
it's a credit due back to bill payer of the electricity in the property
The final customer is the key piece for you , it doesn't matter if it's your PPR
The electronic Irish Statute Book (eISB) comprises the Acts of the Oireachtas (Parliament), Statutory Instruments, Legislation Directory, Constitution and a limited number of pre-1922 Acts.
www.irishstatutebook.ie
"Definitions
1. In this Act—
“Act of 1999” means the Electricity Regulation Act 1999 ;
“Commission” means the Commission for Regulation of Utilities;
“distribution system operator” means the holder of a licence granted under section 14(1)(g) of the Act of 1999;
“domestic electricity account” means an electricity account in respect of which a meter point registration number has been assigned and which—
(a) is held by a final customer with an electricity supplier, and
...
And the tax exemption piece
"Exemption in respect of electricity costs emergency benefit payment
192J. (1) An electricity costs emergency benefit payment made under section 5 (2) of the Electricity Costs (Domestic Electricity Accounts) Emergency Measures Act 2022 on or after 1 January 2022 and on or before 31 December 2022 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.
(2) In this section, ‘electricity costs emergency benefit payment’ has the same meaning as it has in the Electricity Costs (Domestic Electricity Accounts) Emergency Measures Act 2022.”.