2 Definitions

(1) In this Order—

"Act of 2009" means the Charities Act 2009 (No. 6 of 2009);

"Act of 2010" means the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010);

"charitable purpose" shall be construed in accordance with section 2(1) of the Act of 2009;

"eligible tax" for the calendar year to which the claim relates, means an amount determined by the following formula:

qualifying tax X (qualifying income / total income);

"qualifying charity" means an organisation, which is, and which was at the time the qualifying expenditure was paid, a "registered charitable organisation" within the meaning of section 2(1) of the Act of 2009 and which has obtained exemption under section 207 of the Taxes Consolidation Act 1997 (No. 39 of 1997);

"qualifying expenditure" means expenditure, on which tax was paid in the State, which expenditure the qualifying charity establishes to the satisfaction of the Revenue Commissioners, was paid directly by that qualifying charity in the calendar year to which the claim for a refund relates, on goods and services applied only to its charitable purpose and in respect of which the qualifying charity is not entitled to a deduction, relief, repayment or refund—

(a) by any other provision of the Act of 2010 or any other instrument made under that Act, or

(b) under any other enactment administered by the Revenue Commissioners,

of all, or any portion, of the qualifying tax.

"qualifying income" means total income received by the qualifying charity during the calendar year to which the claim relates, excluding—

(a) educational fees received by a qualifying charity being a school, a university, an institute of technology or an educational establishment,

(b) income from shops, restaurants and retail outlets operated by the qualifying charity,

(c) refunds and reliefs received directly or indirectly by the qualifying charity—

(i) by any other provision of the Act of 2010 or any other instrument made under that Act, or

(ii) under any other enactment administered by the Revenue Commissioners,

and

(d) any funding, refunds or reliefs received directly or indirectly from"

(i) the State or from a public body or from a body of the State or from a body established by statute or from a body which received that funding directly or indirectly from the State,

(ii) the European Union or from a body of the European Union, or from a body which received that funding directly or indirectly from the European Union,

(iii) the public funding of any Member State, or from a body which received that funding directly or indirectly from the public funding of a Member State,

(iv) any international organisation which received that funding directly or indirectly from the public funds of any country, or from a body which received from an international organisation, funds which it had previously received directly or indirectly from the public funds of any country, or

(v) from another qualifying charity,

which were received by the qualifying charity in the calendar year to which the claim for a refund relates;

"qualifying tax" means tax paid in respect of qualifying expenditure;

"tax" means value-added tax as defined in section 2(1) of the Act of 2010;

"total income" means the total income received by the qualifying charity in the calendar year to which the claim for a refund relates.