4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are—

(a) he shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

(b) (i) in case he is the person for whose use the goods referred to in paragraph 3 of this Order were supplied or imported, he shall, by the production of such evidence as may be acceptable to the said Commissioners, establish that he is a disabled person and that the goods are for the purpose of assisting him to overcome his disability in the performance of essential daily functions or in the exercise of a vocation, and that the goods are so used by him;

(ii) in case he is not the person for whose use the said goods were supplied or imported, he shall, by the production of such evidence as may be acceptable to the said Commissioners, establish that the goods were supplied by him, other than in the course of business, to a particular person who is a disabled person for the purpose of assisting that person to overcome his disability in the performance of essential daily functions or in the exercise of a vocation, and that the goods are so used by that other person;

(c) he shall by the production of invoices, provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of receipts for tax paid on goods imported, establish the amount of tax borne or paid to which the claim relates;

(d) he shall establish that he is not entitled to a deduction under section 12 of the Act or a repayment under section 20 (2) of the Act or under a regulation or order, other than this Order, made under the Act in respect of any portion of the tax specified in subparagraph (c) of this paragraph;

(e) he shall establish that the tax specified in subparagraph (c) of this paragraph does not form any part of expenditure incurred by him which has been or will be met, directly or indirectly, by the State, by any board established by statute, or by any public or local authority.

GIVEN under my Official Seal, this 17th day of December, 1981.

JOHN BRUTON,

Minister for Finance.