2 Interpretation

(1) In these Regulations—

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

“alcoholic products” means products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within headings 22.03 to 22.08 of the Common Customs Tariff;

“Community” means territory of the Member States where Council Directive 2006/112/EC of 28 November 2006¹ applies;

“household effects” means personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs;

“importation” in relation to goods, has the meaning assigned to it by Article 30 of Council Directive 2006/112/EC of 28 November 2006 and cognate words shall be construed accordingly;

“personal property” means any property intended for the personal use of the persons concerned or for meeting their household needs, and includes—

(a) household effects,

(b) cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes,

(c) household provisions appropriate to normal family requirements, household pets and saddle animals, and

(d) portable instruments of the applied or liberal arts required by the person concerned for the pursuit of his of her trade or profession, but does not include property whose nature or quantity reflects a commercial interest or property intended for an economic activity within the meaning of Article 9(1) of Council Directive 2006/112/EC of 28 November 2006;

“tax” means value-added tax;

“value for the purposes of tax chargeable at importation” means the value of imported goods for the purposes of section 53(1) of the Act.

(2) A word or expression that is used in these Regulations and is also used in Council Directive No. 2009/132/EC of 19 October 20091, shall, unless the context otherwise requires, have the meaning in these Regulations that it has in that Directive.