Value-Added Tax (Refund of Tax) (Touring Coaches) Order 2012
4. The conditions to be fulfilled by a person in order to obtain a repayment of tax under this Order in accordance with Article 3(1) are that the person shall:
(a) complete such form as is provided for that purpose by the Revenue Commissioners, and shall certify the particulars shown on such form to be correct;
(b) establish to the satisfaction of the Revenue Commissioners that that person is a qualifying person;
(c) produce—
(i) in the case of a supply to that person of a qualifying vehicle, an invoice, issued to that person in accordance with section 66 of the Act, establishing the amount of tax borne by that person on that supply,
(ii) in the case of the hire or lease of a qualifying vehicle, a copy of the hiring agreement or leasing agreement, as may be appro priate, and, in respect of each repayment claim, an invoice, issued to that person in accordance with section 66 establishing the amount of tax borne by that person,
(iii) in the case of an intra-Community acquisition of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person in respect of the intra-Community acquisition, together with the invoice issued to that person by the supplier, or
(iv) in the case of an importation of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person on the importation and indicating the number of the relevant customs entry.