4 Amount of eligible tax

The amount of eligible tax which may be refunded to a qualifying charity under this Order shall—

(a) be based on the amount of tax which that charity is entitled to claim,

(b) be calculated by the Revenue Commissioners having regard to—

(i) the annual amount available under the Charities Compensation Scheme as determined by the Minister for Finance, and

(ii) the value of eligible claims received by the Revenue Commissioners from all applicants,

and

(c) not exceed the amount calculated by the Revenue Commissioners in accordance with subparagraph (b).