5. A qualifying person who is a person specified in paragraph 3(1)(e)(i) or 3(1)(e)(iv) shall, subject to the conditions specified in paragraph 8, be repaid the tax borne or paid by such person on—

(a) the purchase or lease of the premises of a diplomatic mission as defined in Article 1(i) of the First Schedule to the Act of 1967 or a consular premises as defined in Article 1(1)(j) of the Second Schedule to the Act of 1967, including construction work, alteration, decoration and work of maintenance and repair carried out thereto,

(b) the purchase or lease of a principal residential premises, including construction work, alteration, decoration and work of maintenance and repair carried out thereto,

(c) the supply of, and repair to, household goods being non-perishable goods relating to the running of the premises referred to in subparagraphs (a) and (b) and used at or in such premises,

(d) the supply of, and repair to, business goods being goods other than those specified elsewhere in this paragraph which are necessary for the purposes of carrying out the official duties of such qualifying person,

(e) the supply of a motor vehicle which qualifies for a refund or remission of Vehicle Registration Tax under section 134(1)(g) of the Act of 1992 and the supply of a bicycle:

Provided that in the case of a motor vehicle if the qualifying person intends to dispose of such motor vehicle by sale or otherwise within two years of the date of purchase, that person shall notify the Minister for Foreign Affairs of such intention, and, where so instructed by that Minister, shall refund to the Revenue Commissioners an amount determined by them deemed to be the amount of tax included in the open market selling price of the vehicle at the time of such determination,

(f) the hire of a motor vehicle which is necessary for the purposes of carrying out the official duties of such qualifying person,

(g) the hire, transport and storage of the goods specified in subparagraphs (c) and (d),

(h) the supply of excisable products which qualify for a refund or remission of excise duty under section 113 of the Act of 1992,

(i) the supply of electricity and of gas to the premises referred to in subparagraphs (a) and (b), and of goods and services directly related to those supplies, and

(j) the supply of telecommunication services provided to the premises referred to in subparagraphs (a) and (b) and of goods and services directly related to those supplies.