2. In this Order—

“the Act” means the Value-Added Tax Act, 1972;

“disabled person” means a person who, as a result of an injury, disease, congenital deformity or physical or mental illness, or defect, suffers from a loss of physical or mental faculty resulting in a specified degree of disablement; and cognate words shall be construed accordingly;

“qualifying goods” means goods other than mechanically propelled road vehicles which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to the particular disablement of that person;

“specified degree of disablement” means, as regards a disablement to which the provisions of the Social Welfare (Occupational Injuries) Regulations, 1967 (No. 77 of 1967), apply, a degree of disablement which, if assessed in accordance with those provisions, would be not less than 30 per cent. and, as regards any other disablement, a degree of disablement of equivalent extent.