3 Claim for refund of eligible tax

(1) A qualifying charity shall be entitled to submit a claim for a refund of eligible tax, and where a claim is submitted the qualifying charity shall fulfil the conditions specified in this Order and shall submit that claim in accordance with the requirements specified by the Revenue Commissioners from time to time.

(2) A claim for a refund of eligible tax—

(a) may only be made annually in respect of eligible tax relating to the previous calendar year,

(b) may only be made where the amount of eligible tax is €500 or more, and

(c) shall be made not later than 30 June of the year following the calendar year to which the claim for a refund of that eligible tax relates.

(3) The Revenue Commissioners, having had regard to Articles 4 and 5, may not refund the full amount or any amount for which a qualifying charity is entitled to make a claim under this Order.