2. In this Order—

“Act” means Value-Added Tax Consolidation Act 2010 (No. 31 of 2010);

“flat-rate farmer” has the meaning assigned to it by section 2 of the Act;

“qualifying equipment” means equipment comprising of—

(a) a wind turbine system,

(b) a photo-voltaic system, or

(c) equipment ancillary to the systems referred to in paragraphs (a) and (b) required for storage of electricity or connection to the grid,

where the equipment—

(i) is named on the Triple E Product Register, and

(ii) the tax in relation to outlay on that equipment is incurred by the qualifying person on or after 1 January 2012;

“qualifying person” means a fl at-rate farmer who has incurred tax in relation to outlay on—

(a) the construction, extension, alteration or reconstruction of any building or structure which is designed for use solely or mainly in his or her farming business,

(b) the fencing, drainage or reclamation of any land intended for use for the purposes of his or her farming business, or

(c) the construction, erection or installation of qualifying equipment for the purpose of micro-generation of electricity for use solely or mainly in his or her farming business,

where such building, structure, land or qualifying equipment is for use in that farming business for a period of not less than one year commencing on the date the tax was incurred;

“registered person” means a fl at-rate farmer who is an accountable person referred to in sections 9(4) and 12(3) of the Act and who is included on the register of accountable persons maintained by the Revenue Commissioners pur suant to section 65 of the Act;

“structure” includes a farmyard, a farm road and a concrete path adjacent to farm buildings;

“tax incurred” means—

(a) tax charged by means of an invoice issued by an accountable person in accordance with section 66(1) of the Act,

(b) tax chargeable for which the qualifying person is liable in respect of intra-Community acquisitions of goods, or

(c) tax paid by the qualifying person in respect of the importation of goods;

“Triple E Product Register” means the public database maintained by the Sustainable Energy Authority of Ireland containing a list of products which comply with the energy efficiency criteria of that Authority;

“unregistered person” means a flat-rate farmer other than a registered person.