S.L. 123.197 Art. 2Interpretation. 

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"authorised person" means a person who is in possession of a valid permit issued by the Environment and Resources Authority for the acceptance of construction and demolition material from third parties at his quarry and, or to accept and carry out recycling or recovery in his establishment or undertaking;

"qualifying services" means the acceptance by an authorised person of construction and demolition material from third parties, at a fee of not exceeding sixteen euro (€16) per tonne, net of value added tax;

"relevant year" means any calendar year from 2020 to 2031, both years inclusive;

"total fee" means the total amount that an authorised person charges or receives, directly or indirectly, for the provision of qualifying services, including any other payment, by whatever name or description, including but not limited to, a service fee, an administrative charge, a processing fee, a surcharge, or any other charge of any kind imposed in connection with the same service, but excluding value added tax.