Terms & Conditions

IRISH TAX REBATES TERMS AND CONDITIONS

Welcome to https://www.irishtaxrebates.ie (the Site).

AGREED TERMS

These Terms and Conditions (Terms) together with the documents referred to in them, to include the related Privacy Statement which can be found at: irishtaxrebates.ie/privacy.html (the Privacy Statement) and Cookies Policy which can be found at: irishtaxrebates.ie/cookiespolicy.html (the Cookies Policy) sets out the terms and conditions on which the Company (defined below) supply our Services (as defined below at clause 3.1) to you.

By submitting an order to the Company in our required online form through the Site, or in our required hard copy form to purchase our Services, and where we have agreed in writing to provide the Services to you, you confirm that you have read, understood and agreed to be bound by these Terms, the documents referred to in it, to include the Privacy Statement and the Cookies Policy. If you do not wish to be bound by these Terms, the Privacy Statement and the Cookies Policy, you should not continue to access the Site or seek to order the Services we provide. These Terms, the Privacy Statement and or the Cookies Policy may change or be updated from time to time. It remains your responsibility to access and check these Terms, the Privacy Statement and the Cookies Policy wherever you access the Site. If we change these Terms, we will post the changes on the Site, and will indicate the date these Terms were revised. Your continued use of the Services after the date any such changes to the Terms become effective constitutes your acceptance to be bound by the new Terms.

1. About us

Company details. MB Tax Refunds Ltd is a company registered in Ireland. Our company registration number is 473739 and our registered office and main trading address is at 1 Leinster Street, Athy, Co Kildare. The Site is operated by the Company.

"Irish Tax Rebates" is a trading name/business name for the services of the Company. Our VAT number is 9717017R. We operate the website irishtaxrebates.ie.

2. Our contract with you

2.1 Our contract

These Terms, the Privacy Statement, the Cookies Policy and any schedules or addendums which shall for all purposes be incorporated into and form part of these Terms, apply to the order by you and supply of Services by us to you (Contract). They apply to the exclusion of any other terms that you seek to impose or incorporate, or which are implied by trade, custom, practice or course of dealing.

2.2 Entire agreement

The Contract is the entire agreement between you and us. You acknowledge that you have not relied on any statement, promise, representation, assurance, undertaking or warranty that is not set out in the Contract.

2.3 Renewals

Subject to receiving your authorisation, we will automatically provide the Services to you in each subsequent tax year, which shall involve reviewing your tax position for potential Tax Returns.

2.4 Language

These Terms and the Contract are made only in the English language.

3. Placing an order and its acceptance

3.1 Placing your order. Please follow the onscreen prompts on the Site to place an order. You may only submit an order using the method set out on the Site. Each order is an offer by you to buy the Services specified in the order (Services) subject to these Terms.

3.2 Correcting input errors. Our order process allows you to check and amend any errors before submitting your order to us. Please check the order carefully before confirming it. You are responsible for ensuring that your order is complete and accurate. Where you have identified an error, please inform us by email at info@irishtaxrebates.ie as soon as possible from becoming aware of this error. Please also see your obligations below in clause 6.

3.3 Acknowledging receipt of your order. After you place your order, you will receive an email from us acknowledging that we have received it.

3.4 Accepting your order. Upon reviewing your order, and where all Required Information has been received from you, we will accept your order and issue you with an Order Confirmation.

3.5 If we cannot accept your order. If we are unable to provide you with the Services for any reason, we will inform you of this by email and we will not process your order.

4. Cancelling your order and obtaining a refund

4.1 Where you are a consumer, you may under the Consumer Rights Regulations cancel the Contract if you notify Irish Tax Rebates only, as set out in clause 4.4 below, within fourteen (14) days of your receipt of the Order Confirmation (cooling off period).

4.2 You cannot cancel the Contract once we have completed the Services and/or completed the Additional Services, even if the fourteen (14) day cooling off period is still running.

4.3 If you cancel the Contract before the end of the cooling off period, and where you begin using the Services or any of them before the end of the cooling off period, you hereby acknowledge that you will be liable for all Charges/Additional Charges incurred up to the date of cancellation.

4.4 To cancel the Contract, you must make an unequivocal statement setting out your decision to cancel the Contract. You must email us at info@irishtaxrebates.ie or contact our Customer Services team by telephone on 059 863 2443 or by post to 1 Leinster Street, Athy, Co Kildare. If you are emailing us or writing to us, you are required to include your Account ID and your PPS number(s). Please also include other relevant details of your order to help us to identify it. If you send us your cancellation notice by email or by post, then your cancellation is effective from the date you send us the email or post the letter to us. For example, you will have given us notice in time as long as you get your letter into the last post on the last day of the cancellation period or email us before midnight on that day.

5. Our Services

5.1 By entering into this Contract you are providing explicit consent for us to act as your Tax Agent and explicit consent to submit returns for any years in which there is a rebate potential for you.

5.2 Descriptions and illustrations. Any descriptions or illustrations on our Site are published for the sole purpose of giving an approximate idea of the Services described in them. They will not form part of the Contract or have any contractual force.

5.3 Compliance with specification. Subject to our right to amend the specification (see clause 5.4) we will supply the Services to you in accordance with the specification for the Services appearing on our Site at the date of your order in all material respects.

5.4 Changes to specification. We reserve the right to amend the specification of the Services if required to ensure compliance with any applicable statutory or regulatory law or requirement or if the amendment will not materially affect the nature or quality of the Services.

5.5 Reasonable care and skill. We will provide the Services to you using reasonable care and skill.

5.6 Time for performance. We will use reasonable endeavours to meet any performance dates specified in the Order Confirmation, but any such dates are estimates only and failure to perform the Services by such dates will not give you the right to terminate the Contract or make any claim against us.

6. Your obligations

6.1 It is your responsibility to ensure that:

(a) the terms of your order, all of the Required Information and the Documentation provided by you to the Company is clear, accurate and complete;

(b) you co-operate with us in all matters relating to the Services;

(c) you provide us promptly with all of the Documentation requested by us including the Required Information.

6.2 You agree to indemnify and hold us harmless from and against any loss, cost, expense or liability that we suffer or incur as a result of acting or relying on your Required Information, Documentation, and your instructions, and any breach by you of your obligations and warranties under the Contract. This clause shall survive the expiry or termination of the Contract howsoever caused.

6.3 You acknowledge and agree that

(a) we may rely and act upon all Required Information, Documentation and instructions given by you;

(b) we can refuse to act upon an instruction and take any action we deem appropriate in the circumstances, including cancelling or blocking your rights of access to the Services or any of them, if we have reasonable grounds to believe that; (i) the instruction was not given or authorised by you; (ii) the instruction was not clear or you provided an incorrect unique identifier; (iii) acting on your instruction or your rights of access to the Services or our provision of any of them may breach what we consider to be our obligations under any applicable law, regulation or guidelines of a regulatory authority; (iv) acting on the instruction might cause us to breach a contractual duty; (v) your rights of access to the Services are being used for an unlawful or unauthorised purpose, including, but not limited to, a violation of sanctions legislation, anti-money laundering or counter terrorism financing legislation; or (vi) there has been, or we have reason to believe there is about to be, an unauthorised disclosure of your security details or other security breach or a breach of these Terms generally;

(c) in acting upon your instructions, and where we have provided you with an Account ID we will rely exclusively on it, in providing the Services to you. Additionally, where we have not provided you with an Account ID, you must provide your PPS number as part of the registration process and ensure it is correct as we will rely exclusively on it in providing the Services to you;

(d) we may record instructions given over the telephone by you to us in order to ensure we have a full record of all instructions received by us from you. You agree and consent to our recording such instructions and you further agree to us monitoring the Services in order to help us improve the quality of our Services to you and to ensure we provide the Services in accordance with these Terms;

(e) that our recordings, records and statements as to dates, amounts or rates shall, in absence of manifest error, be conclusive evidence of the facts reflected in those records or statements;

(f) even though the Required Information, Documentation and other communications purporting to be from you or communicated or sent to us on your behalf sent via the Site or through the Site by email will be in electronic form, you agree that each shall have the same legal effect, validity and enforceability as if the Required Information, Documentation or communication had been in paper form or in writing signed by you where relevant. Accordingly, you agree not to challenge the legal effect, validity or enforceability of any Documentation or communication or whether any such Documentation or communication was authorised by you.

6.4 If our ability to perform the Services is prevented or delayed by any failure by you to fulfil any obligation listed in clause 6.3 (Your Default):

(a) we will be entitled to suspend performance of the Services immediately, until you remedy Your Default within thirty (30) days, and to rely on Your Default to relieve us from the performance of the Services, in each case to the extent Your Default prevents or delays performance of the Services. In certain circumstances Your Default may entitle us to terminate the Contract under clause 15 (Termination);

(b) we will not be responsible for any costs or losses you sustain or incur arising directly or indirectly from our failure or delay to perform the Services due to Your Default; and

(c) it will be your responsibility to reimburse us on written demand for any costs or losses we sustain or incur arising directly or indirectly from Your Default.

7. Services related to Irish Tax law and Changes to Required Information

7.1 Our Services are limited to those specific laws of Ireland which are directly related to the Services we provide. We are unable to provide the Services where they relate to laws outside of Ireland.

7.2 You may place an order for the Services from an address outside Ireland, but this order must relate to our Services as defined.

7.3 You the Customer must immediately advise us of any change of your circumstances or of the information contained within the Required Information. You are required to advise us in writing by emailing us at info@irishtaxrebates.ie or contact our Customer Services team by telephone on 059 863 2443 or by post to 1 Leinster Street, Athy, Co Kildare. You are required to include your Account ID and your PPS number(s).Where the Customer comprises two natural persons, such obligation applies to each of you.

8. Charges and Additional Charges

8.1 In consideration of us providing the Services you must pay our charges (Charges) and Additional Charges (as applicable), in accordance with this clause 8 and clause 9 (Tax Refunds, Payments and Costs).

8.2 Our Charges are based on the tax refund secured for each Customer from the Tax Authority (the Tax Refund). The standard fee for Customers registered prior to 11 October 2022 is 7% of the Tax Refund,, with a minimum charge of €23. For Customers registered on or after 11 October 2022 the standard fee is 10%, with a minimum charge of €25. All Charges shall also be subject to VAT of 23%. Please note that the Tax Refund, and associated fee, may also include adjustments to any tax credits, where our actions have facilitated a reduction of your taxes through payroll for the current tax year.

8.3 The Charges are the fees quoted on our Site at the time you submit your order. In respect of applications for Tax Refunds, where a Tax Refund is due and owing to you, we shall issue a communication to you, which sets out the Charges, including VAT and any additional charges, by email or text. Where no Tax Refund is due we will communicate this to you by email or text.

8.4 The additional charges (Additional Charges) are those applicable to additional services (Additional Services) we have agreed to provide, which shall be as quoted on the Site at the time you submit your order or where not so published, as agreed by us with you in writing.

8.5 The Additional Services plus VAT of 23% must be paid by you in advance of us providing the Additional Services. Upon submitting an order, you can make payment in accordance with clause 8.14.

8.6 If you wish to change the scope of the Services after we accept your order, and we agree to such change, we will modify the Charges accordingly.

8.7 We take all reasonable care to ensure that the Charges stated for the Services are correct at the time when the relevant information was entered into the system. However, please see clause 8.11 for what happens if we discover an error in the price of the Services we have agreed to provide.

8.8 We reserve the right to increase the Charges for the Services from time to time. Provided that no increased Charges shall apply to any Order for Services accepted by us. We reserve the right to increase the Additional Charges for Additional Services from time to time. Provided that no increased Additional Charges shall apply to any Order for Additional Services accepted by us.

8.9 Examples of Additional Services and Additional Charges are below and at clause 8.10. The Additional Services and Additional Charges are subject to change and will be considered on a case by case basis.

Cheque cancellation and re issue	€15 per cheque
Issue Tax Clearance Certificate	€25
Submission of Form 12 for Underpayment	€25
Return of original medical receipts	from €10

8.10 Where there is a possible case for appeal within the laws of Ireland against the Taxing Authority, such appeal may be taken by us, where the information provided by you to us enables us to do so and where we have agreed the Additional Charges and VAT applicable by email and the Additional Charges have been paid prior to the provision of the Additional Services, and as provided for in these Terms.

8.11 Where payments sent to you by cheque remain uncashed, or in cases that you have advised that you will not accept a cheque, but fail to provide us with authenticated IBAN details, additional charges will apply. If the funds remain unclaimed for a period of twelve (12) months, an additional fee of €50 will be applied, up to a maximum of €250. If the balance of the Tax Return is less than the accrued Charges, Irish Tax Rebates will apply the amount necessary to reduce the balance to zero, and nothing further will be due to the client. We will make every effort to contact you when the Tax Return is received, by email to the email address provided at the time of submitting your order, and/or by text to the phone number advised at the time of submission of your order.

8.12 For any new customer who receives an Order Confirmation from us and avails of the Services from 1 January 2025, where a Tax Refund is payable to you, If the balance of the Tax Return is less than the accrued Charges, You shall pay us the Charges plus VAT within fourteen (14) days from receipt of the Tax Refund.

8.13 It is always possible that, despite our reasonable efforts, some of the Services on our Site may be incorrectly priced. Where the correct price for the Services is less than the price stated on our Site, we will charge the lower amount.

8.14 You the Customer can pay the Charges and/or the Additional Charges relating to the Services agreed to be provided by us using a link provided to credit our bank account or a debit card or credit card. We accept the following cards: Mastercard or Visa, in each case whether a debit card or a credit card.

9. Tax Refunds, Payments and Costs

9.1 Where a Tax Refund is sent directly to you, by the Tax Authority as a result of the Services performed by us, you will be liable to pay against our Charges and VAT for such Services, within fourteen (14) days of the receipt of the Tax Refund. As per clause 8.3 above, we shall issue our communication by email or text, confirming our Charges and VAT.

9.2 Upon receipt by us of the Tax Refund from the Taxing Authority, we will deduct our Charges and VAT and pay the balance to you instantly using a link for Revolut Pay or by bank transfer or cheque. Where payment is elected to be by cheque, there will be an additional fee of €15 to cover the extra costs involved. In either case, you the Customer will be responsible for any bank charges levied by the Bank you use to obtain the cash equivalent of the cheque we send you. Where any bank charges are applied by the Bank to us, either arising from our paying you by interbank transfer or cheque, you the Customer undertake to indemnify and pay us any such applicable charges that are applied to us on your refund cheque, within fourteen (14) days of the date we communicate this extra cost(s) to you by email or text.

9.3 If you fail to make a payment under these Terms by the due date as set out (in respect of Charges, within fourteen (14) days from receipt of the Tax Rebate, and in respect of costs pursuant to clause 9.2, within fourteen (14) days of the date of our email or text notification), then, without limiting our remedies and any other action at law or in equity, we reserve the right to:

(a) charge interest on past due amounts, which will accrue each day at a rate of 4% per year above the Allied Irish Banks plc rate from time to time, but at a rate of 4% per year for any period when that base rate is below 0%;

(b) charge all expenses of recovery (including reasonable legal fees);

(c) suspend your access to the Services until overdue amounts are paid in full, including any interest assessed on the overdue amounts; and

(d) terminate the Contract pursuant to clause 15.

9.4 You must pay all amounts due under these Terms in full without any set-off, counterclaim, deduction or withholding (other than any deduction or withholding of tax as required by law).

9.5 Where the Customer comprises two natural persons arising from the fact that they are jointly assessed for tax by the Taxing Authority, then the Customer comprises each of them and each of them shall be jointly and severally liable for the obligations of the Customer under these Terms. Additionally, where the Customer is a natural person, the Customer includes his or personal representative or successor at law. Where the Customer comprises two natural persons who are jointly assessed by the Taxing Authority, each of you agree, that we may exercise our rights under these Terms in respect of each of you.

10. Complaints

10.1 If the Customer has a complaint in relation to us or anything on this Site, the Customer can write to us at 1 Leinster Street, Athy, Co Kildare, or by email to info@irishtaxrebates.ie as soon as possible but within seven (7) days of the date of the issue which gives rise to the complaint. In doing so, we would ask the user to provide us in writing with sufficient background information for us to verify and evaluate the complaint.

10.2 We will endeavour to respond to any complaint as quickly as possible. Our ability to respond will be dependent on the nature and complexity of the Customer’s complaint, the extent to which we can contact the user to get information on the complaint and the extent to which the Customer needs to obtain information from a third party relevant to the complaint to frame a response. Subject to these Terms we will make our best effort to find a satisfactory solution to the user’s complaint. However, this shall not apply where the complaint is vexatious or where it is clearly unsubstantiated or malicious.

11. Intellectual property rights

11.1 All intellectual property rights in or arising out of or in connection with the Services will be owned by us.

11.2 You agree to grant us a fully paid-up, non-exclusive, royalty-free, non-transferable licence to copy and modify any Required Information and Documentation provided by you to us for the purpose of providing the Services and or Additional Services to you.

12. Data Protection

12.1 We will collect and process any personal information a Customer provides to us as set out in the Privacy Statement.

13. Limitation of liability

13.1 Nothing in these Terms including any Contract limits or excludes our liability for:

(a) death or personal injury caused by our negligence, or the negligence of our employees, agents or subcontractors; or

(b) any other liability which cannot be limited or excluded by applicable law.

13.2 Subject to clause 13.1, we will not be liable to you, whether in contract, tort (including negligence), for breach of statutory duty, or otherwise, arising under or in connection these Terms or any Contract for any indirect or consequential loss, or for loss of profits, or loss of sales or business, to include but not limited to the following:

(a) if you have provided information or an instruction to us which is false, inaccurate, incorrect, insufficient or misleading in any way; or

(b) if you have already received a refund; or

(c) if you have applied for a refund, either directly or through another person, natural or legal; or

(d) you owe money to the Taxing Authority; or

(e) the Taxing Authority has different information on its system than that provided by you to us; or

(f) the Taxing Authority information leads to a decision that you are not due a refund.

13.3 Subject to clauses 13.1 and 13.2, our total liability to you arising under or in connection with a Contract, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, will be limited to the Charges or Additional Charges as the case may be, due and owing to us before VAT.

13.4 Except as expressly stated in these Terms, we do not give any representations, warranties or undertakings in relation to the Services. Any representation, condition or warranty which might be implied or incorporated into these Terms by statute, including without limitation the terms implied by section 39 of the Sale of Goods and Supply of Services Act 1980, by common law or otherwise are, to the fullest extent permitted by law, excluded from the Contract.

13.5 Nothing in these Terms limits or affects the exclusions and limitations set out in any Site conditions of use.

13.6 This clause 13 will survive termination howsoever caused or expiry of any Contract and or these Terms.

14. Confidentiality and Disclosure

14.1 You agree that we may:

(a) disclose your confidential information to such of our respective employees, officers, representatives, subcontractors or advisers who need to know such information for the purposes of carrying out our respective obligations under the Contract;

(b) disclose your confidential information to the Taxing Authority. If you the Customer comprises two natural persons, this right of disclosure shall apply to confidential information in relation to each of you;

(c) communicate your confidential information to third parties without your consent where

(i) we are required to do so by any governmental, banking, taxation, supervisory or other similar body or by the rules of any stock exchange; or

(ii) information is requested to be disclosed in connection with and for the purposes of any administrative or other investigations.

14.2 You agree that we may disclose your confidential information to

(a) any of our affiliates and to our or to our affiliates officers, directors or employees;

(b) any of our professional advisors, auditors or insurers or any of our affiliates professional advisors, auditors or insurers;

(c) any person with whom we are merging or consolidating or proposing to merge or consolidate;

(d) a prospective assignee, transferee, or any other person who may propose entering into contractual relations with us.

14.3 Subject to clauses 14.1 and 14.2 we will keep your personal data confidential as required by the General Data Protection Regulation.

14.4 Each of us may only use the other’s confidential information for the purpose of fulfilling our respective obligations under the Contract.

15. Termination

15.1 Without limiting any of our other rights, we may suspend the performance of the Services, or terminate the Contract with immediate effect by giving written notice to you if:

(a) you commit a material breach of any term of the Contract and (if such a breach is remediable) fail to remedy that breach within thirty (30) days of you being notified in writing to do so; or

(b) you fail to pay any amount due under the Contract on the due date for payment; or

(c) you take any step or action in connection with you entering examinership or to have an examiner appointed, provisional liquidation or any composition or arrangement with your creditors (other than in relation to a solvent restructuring), being wound up (whether voluntarily or by order of the court, unless for the purpose of a solvent restructuring), having a receiver appointed to any of your assets or ceasing to carry on business or, if the step or action is taken in another jurisdiction, in connection with any analogous procedure in the relevant jurisdiction; or

(d) you suspend, threaten to suspend, cease or threaten to cease to carry on all or a substantial part of your business; or

(e) your financial position deteriorates to such an extent that in our opinion your capability to adequately fulfil your obligations under the Contract has been placed in jeopardy.

15.2 Termination of a Contract will not affect your or our rights and remedies that have accrued as at termination.

15.3 Any provision of a Contract that expressly or by implication is intended to come into or continue in force on or after termination will remain in full force and effect.

16. Events outside our control

16.1 16.1 We will not be liable or responsible for any failure to perform, or delay in performance of, any of our obligations under the Contract that is caused by any act or event beyond our reasonable control (Event Outside Our Control).

16.2 If an Event Outside Our Control takes place that affects the performance of our obligations under the Contract:

(a) we will contact you as soon as reasonably possible to notify you; and

(b) our obligations under the Contract will be suspended and the time for performance of our obligations will be extended for the duration of the Event Outside Our Control. We will arrange a new date for performance of the Services with you after the Event Outside Our Control is over.

16.3 You may cancel the Contract affected by an Event Outside Our Control which has continued for more than thirty (30) days. You are required to cancel the Contract in accordance with clause 4.2. If you opt to cancel we will refund the charges you have paid, less the charges reasonably and actually incurred us by in performing the Services up to the date of the cancellation.

17. Non-solicitation

You must not attempt to procure services that are competitive with the Services from any of our directors, employees or consultants, whether as an employee or on a freelance basis, during the period that we are providing the Services to you and for a period of six months following termination of the Contract.

18. Communications between us

18.1 When we refer to "in writing" in these Terms, this includes email.

18.2 Save as provided elsewhere in these Terms, in particular under clause 4, any notice or other communication given by one of us to the other under or in connection with the Contract must be in writing and be delivered personally, sent by registered post or other next working day delivery service, or email.

18.3 A notice or other communication is deemed to have been received:

(a) if delivered personally, on signature of a delivery receipt or at the time the notice is left at the proper address;

(b) if sent by registered post or other next working day delivery service, at 10.00 am on the second working day after posting; or

(c) if sent by email, at 10.00 am the next working day after transmission.

(d) in proving the service of any notice, it will be sufficient to prove, in the case of a letter, that such letter was properly addressed, stamped and placed in the post and, in the case of an email, that such email was sent to the specified email address of the addressee. Customers should check their mail/email regularly for correspondence from Irish Tax Rebates or the Taxing Authority.

18.4 The provisions of this clause will not apply to the service of any proceedings or other documents in any legal action.

19. General

19.1 Assignment and transfer

(a) We may assign or transfer our rights and obligations under the Contract to another entity.

(b) You may not assign or transfer your rights or your obligations under the Contract to another person.

19.2 Variation

Any variation of these Terms or of any Contract only has effect if it is in writing and signed by us (or our respective authorised representatives).

19.3 Waiver

If we do not insist that you perform any of your obligations under these Terms including any Contract, or if we do not enforce our rights against you, or if we delay in doing so, that will not mean that we have waived our rights against you or that you do not have to comply with those obligations. If we do waive any rights, we will only do so in writing, and that will not mean that we will automatically waive any right related to any later default by you.

19.4 Severance

Each paragraph of these Terms operates separately. If any court or relevant authority decides that any of them is unlawful or unenforceable, the remaining paragraphs will remain in full force and effect.

19.5 Third party rights

These Terms and each Contract is between you (as defined below) and us. No other person has any rights to enforce any of its terms.

19.6 Governing law and jurisdiction

These Terms and any Contract are governed by the laws of Ireland and we each irrevocably agree to submit all disputes arising out of or in connection with the Contract to the exclusive jurisdiction of the Irish courts.

20. Registration Procedure

When you access the Site and register to use the Services you warrant and / or undertake as the case may be to us each time you use the Site:

20.1

(a) in the case of an individual, you are over eighteen (18) years of age, resident in the Republic of Ireland and you are accessing the Site from an Irish IP address, and that you are not a nominee for anyone else;

(b) you are not bankrupt or insolvent or the subject of any court judgement, nor are you on any sanctions or financial sanctions list;

(c) that you will not allow any other person to use the Site and the Services under your name, nor will you in using the Services or the Site, pretend you are some else;

(d) you are only using the Site and the Services for your own benefit and not for the purposes of providing services to others; and

(e) where you are a corporate entity that the person using the Site and the Services and providing the Documentation has the authority to bind the corporate entity.

20.2 when prompted by the Site, provide answers to security questions as specified by us from time to time;

20.3 to provide such information as we may require from time to time including without limitation, the correct name, registered office and place of business and registration number in the case of a company or home address (in the case of an individual), and correct email address;

20.4 to provide from time to time such evidence of identity, address or other information including without limitation source(s) of funds, as required by Money Laundering legislation;

20.5 to provide such information in relation to your account as we may require from time to time including without limitation account number, and IBAN.

20.6 You undertake to us:

(a) not to use or attempt to use another person’s account details without authorisation from us or to impersonate any person or entity. You are responsible for all information and activity on the Site and use of the Services by anyone using your username and Password whether or not authorised by you;

(b) to notify us immediately to privacy@irishtaxrebates.ie any breach of security in respect of the Site or the Services or your systems or, of any loss, theft or unauthorised use of a username, Password or security information;

(c) when using the Site and the Services, that your use is secure and that your access to the Site is not left unattended unless you have fully exited the Site and that any Password or security information is not retrievable from the Site by others;

(d) to comply fully with all Customer/user instructions related to accessing and using the Services and the Site;

(e) to use the Site, and the Services only for lawful purposes and for your own benefit;

(f) not to use meta tags or any other hidden text using our name. You also undertake not to link or attempt to link the Site with other sites or services or use meta tags or other devices containing any reference to us in order to direct a person to any other site or services;

(g) not to:

(i) use the Site in any way that causes, or is likely to cause, the Site or access to it to be interrupted, damaged or impaired in any way; or act in a way that could damage, disable, overburden, impair or compromise our systems, servers or security of interfere with other users; or

(ii) use automated scripts to collect information from or otherwise interact with the website; or

(iii) collect or harvest any information or data from the website or our systems or attempt to decipher any transmissions to or from the servers running the Site; or

(iv) act in any way act in a manner which breaches any legal duty owed to a third party, such as a contractual duty or a duty of confidence; or

(h) to ensure no Viruses or Spyware are introduced into the Site;

(i) not to introduce onto the Site any item, information or material which is confidential to others or which infringes the Intellectual Property Rights of any other person;

(j) to be responsible for the accuracy and completeness of all items, material or information that you input into the Site;

(k) not to use the Site, or the Site and or the Services in any way that is unlawful or fraudulent, or has any unlawful or fraudulent purpose or effect;

(l) not to transmit, or procure the sending of, any unsolicited or unauthorised advertising or promotional material or any other form of similar solicitation (spam);

(m) not to adaptor circumvent the Site, the controls on it whether access related or otherwise nor attempt to access the Site other than by using the user ID, Password and answers to security questions and by following the instructions provided by the Site;

(n) not to select or use as a user ID or domain name, the name of another person, or a name that another person has intellectual property rights in unless under licence from that other person or use as a domain name or user id, any name which is defamatory, offensive, vulgar obscene or in breach of any applicable law or code of practice; and

(o) to accept these Terms, the Privacy Statement, and the Cookies Policy as and when required by the Site and your use of it.

21. Definitions

21.1 Account or account: means any account(s) held by you with any Irish authorised credit institution and for which you have agreed with us that refunds may be repaid to you.

21.2 Additional Services: means those additional services as specified by us from time to time.

21.3 Affiliate: means any subsidiary company or holding company of us. Subsidiary and holding company shall have the meaning ascribed thereto in sections 7 and 8 of the Companies Act 2014.

21.4 Authority: means an authorisation granted by you to us in writing, whether by way of power of attorney or otherwise in our required form, in order for us to provide the Services or any of them to you.

21.5 Claim: means a refund or repayment of monies overpaid to a Taxing Authority or the making of an application for a relief, to which you are or might be entitled by law.

21.6 the Company, we, our means MB Tax Refunds Ltd.

21.7 consumer means a natural person who is acting for purposes which are outside the person’s trade, business, craft or profession.

21.8 confidential information: means in relation to a party, any information marked or designated as confidential or which by its nature should reasonably be regarded as confidential.

21.9 Consumer Rights Regulations: means the European Union (Consumer Information, Cancellation and Other Rights) Regulations 2013.

21.10 Documentation: means any item, material or information whether in paper or electronic form, required to be used and or completed and or submitted by us on your behalf in order to provide the Services or any of them. The Documentation includes the Required Information.

21.11 Money Laundering legislation: means the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 as amended by the Criminal Justice Act 2013 (Amendment of Criminal Justice Money Laundering and Terrorist Financing Act 2010).

21.12 Required Information: means any item, material or information whether in paper or electronic form, required to be provided by you to us in order to provide the Services, including, but not limited to a signed authority, any evidence required by the Money Laundering legislation and the Documentation.

21.13 Services: means the drafting of any authority for your execution, reviewing the Required Information, preparing and completing the Documentation, submitting the Documentation to the Taxing Authority on your behalf, engaging with the Taxing Authority on your behalf, and processing your Claims and any other services we have agreed in writing to provide. In addition, the Services scope is limited by clause 7.

21.14 Tax Agent: means an agent or advisor acting on behalf a tax payer.

21.15 Taxing Authority: means the Revenue Commissioners of Ireland or any other body by law, to whom we are obliged to submit the Documentation.

21.16 the Customer, you and your: means the natural or legal person to whom we provide the Services pursuant to these Terms. Where the Customer comprises two natural persons arising from the fact that they are jointly assed for tax by the Taxing Authority, then the Customer comprises each of them and each of them shall be jointly and severally liable for the obligations of the Customer under these Terms. Additionally, where the Customer is a natural person, the Customer includes his or personal representative or successor at law.

21.17 Writing: includes emails. When we use the words “writing” or “written” in these terms, this includes emails.