Value-added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. Number 334 of 1996)
4. The provisions of this Order shall apply only where the Minister for Foreign Affairs is satisfied that -
(a) the sending State of the qualifying person extends a satisfactory level of reciprocal relief to corresponding personnel representing Ireland in that State,
(b) the supply of goods and services for which relief is claimed under this Order is reasonable and appropriate to the circumstance of each case, and
(c) the person claiming relief under this Order has respected the laws and regulations of the State.