TERMS AND CONDITIONS 2025/2026
1. WELCOME
1.1 Welcome to https://www.accountant.ie (the “Site”).
1.2 These Terms and Conditions (“Terms”), the related Privacy Statement www.accountant.ie/privacy and the related Cookie Policy, are all relevant to the terms of engagement and use by any party of our Services.
1.3 These Terms describe who we are and what the services we provide (see clauses 2 & 4). These Terms describe how we undertake tax rebate applications by filing returns on behalf of taxpayers (see clauses 5 & 6). These Terms describe how these Terms may change (see clause 2.6) and how these Terms may conclude or be cancelled or terminated (see clauses 7, 8 & 20). There is information in these Terms about what to do if an issue arises in relation to our Services and how to give us formal notice of any matter under these Terms (see clauses 3 & 15).
1.4 These Terms contain other important information. Particular attention should be drawn to the provisions of clauses 4 & 14 regarding the obligation to pay us for the Services that we provide.
1.5 These Terms and the contract between us are made only in the English language.
1.6 You should print a copy of these Terms or save them to your computer for future reference.
1.7 Capitalised and other terms used in this document are defined in clause 24.
2. BACKGROUND TO OUR SERVICES
2.1 We provide services, including administrative and support services, to a combination of taxpayers and agents in Ireland, either directly from taxpayers or through assigned and/or outsourced arrangements with our clients in their dealings with taxpayers.
2.2 This document sets out the terms and conditions on which we supply our Services to you, the user of this Site and a recipient of our Services (where we have agreed to provide Services to you). When providing Services, we act upon an authority provided by you either directly to us or indirectly to us through our clients.
2.3 By engaging with us by submitting an order to us or to our clients, you confirm that you have read, understood and agreed to be bound by these Terms, the documents referred to in these Terms, the Privacy Statement and the Cookie Policy.
2.4 If you do not wish to be bound by these Terms, the Privacy Statement and the Cookie Policy, you should not continue to access the Site or otherwise engage with the Services that we provide.
2.5 These Terms are the entire agreement between you and us in relation to their subject matter. You acknowledge that you have not relied on any oral or written statement, promise or representation or assurance or warranty that is not set out in the contract between us. Your rights and remedies under Irish consumer law are protected, including those available under the Consumer Rights Act 2022.
2.6 These Terms, the Privacy Statement and or the Cookie Policy may change or be updated from time to time by us, provided that any such changes shall always leave intact your rights and remedies under Irish consumer law. It remains your responsibility to access and check these Terms, the Privacy Statement and the Cookie 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 Site after the date any such changes become effective constitutes your acceptance of the new Terms.
3. WHO WE ARE AND HOW TO CONTACT US
3.1 We are The Refund Accountant Limited, a company registered in Ireland. Our company registration number is 779278 and our registered office is at The Black Church, St. Mary’s Place, Dublin 7, Ireland, D07P4AX. The Site is operated by us. [•••] is a trading name for the services of The Refund Accountant Limited. Our VAT number is [•••].
3.2 To contact us, email our customer service team at support@accountant.ie.
4. OUR SERVICES
4.1 These Terms are the terms on which we will work with you to initiate and progress a tax rebate application on your behalf. The application takes the form of filing a tax return on your behalf.
4.2 A contract for services is formed between us once we confirm to you that we have accepted and communicated to you that we will act upon your authorisation to process a tax rebate application.
4.3 You are authorising and requesting us directly to apply for a tax rebates on your behalf or you will have given an instruction and authority to your tax agent to make applications for tax rebates on your behalf (where the applications take the form of filing a tax return or returns on your behalf). You will have agreed under terms and conditions of service with your tax agent that the rights and obligations of the agent may be assigned or transferred to another entity, such as us, with the proviso that no such assignment or transfer shall reduce any guarantees for you, the consumer. We become involved in the process when your tax agent assigns and/or outsources administrative functions to us under strict terms of confidentiality in order to give effect to your instructions and authorisation.
4.4 Where we agree and accept to provide our services to you, we engage with the Revenue Commissioners to determine whether you have any entitlements to tax rebates. We will make the application for a tax rebate that you have authorised and requested.
4.5 Any tax rebate that you are entitled to receive shall be remitted by the Revenue Commissioners of Ireland directly to you using the banking account details that you have provided as part of your authorisation and request. You agree in turn that the fees for these Services that are described in these Terms shall be paid by you by direct debit from the same bank account.
4.6 The Services come to an end each year when we determine that there is no entitlement to tax rebates or where any tax rebates have been recovered and the applicable fee has been paid. Services may continue into subsequent years in accordance with your authorisation of your agent to act as your agent (and any consequent engagement of us so that we can provide our Services to you).
4.7 The total price of the services inclusive of tax is described in clause 14.
4.8 Please note, for the avoidance of any doubt, that we do not provide any tax advice of any nature whatsoever and nothing on the Site or any correspondence with you should be taken as tax advice.
5. THE APPLICATION PROCESS
5.1 Our acceptance of your authority and request for a tax rebate application will take place when we email you to confirm that we have accepted your application, at which point a service contract will come into existence between us.
5.2 As part of your application for a tax rebate(s) an Agent Link Form will have been generated and uploaded to the Taxing Authority which will allow your tax agent to access your tax records. During the process you will have provided, or provide, the necessary bank IBAN details in order to both receive the tax rebate from the Revenue Commissioners and to pay by direct debit the applicable fees to us. Your tax agent has contracted with us so that we administer and process the tax rebate application on your behalf and collect from you the fee for these Services.
5.3 You are required to warrant, and so warrant, that no claim for the relevant tax rebate(s) has already been submitted to the Revenue Commissioners for you for the current or any previous tax year.
6. PLACING A REQUEST AND ITS ACCEPTANCE
6.1 You are required to follow the onscreen prompts to place a request for an application for a tax rebate(s). You may only submit a request using the method set out on the Site.
6.2 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. Please see your obligations below in clause 11.
6.3 After you place your order, you will receive an email from us acknowledging that we have received it.
6.4 If we are unable to accept your request for any reason, we will inform you of this in writing and you will not be charged for any Services.
6.5 If we accept your request and agree to make the tax rebate application on your behalf, we will assign a unique reference number to the request and tell you what it is when we forward it (“Order Confirmation”). There will then be a contract between us. It will help us if you can tell us the unique reference number whenever you contact us.
6.6 We will begin to progress the request at the end of the cooling off period set out in clause 8. The estimated duration of an application for a tax rebate is usually between 6 and 12 weeks from the date that we begin to provide our Services under the contract. The estimate duration is an estimate only and it is dependent on a number of factors, including timely engagement with and from the Revenue Commissioners. We, therefore, cannot guarantee any dates.
6.7 Other timings for performance of our Services may be given in the Order Confirmation. We will use reasonable care and skill to meet any performance dates specified in the Order Confirmation, but any such dates are estimates only and failure to perform our obligations by such dates will not create a liability on our part and will not of itself give you the right to terminate the contract between us.
6.8 Should our service include the filing of returns every year for you, the contract between us will endure until that service is cancelled by you or the authorisation from you to your agent to act as your agent ends.
6.9 These Terms and the separate authorisation terms under which you authorise your agent to act as agent are an explicit permission from you for the submission by us of an application for a tax rebate and/or the filing by us of an income tax return in each year for which the authorisation endures.
6.10 Where you wish the performance of the contract by us to begin during the cooling off period described in clause 8, we shall require you to make an express written request to this effect and we shall request you to acknowledge that, once the contract has been fully performed, you will no longer have the right to cancel the contract under these Terms.
7. TERMINATION BY US OR DELAY ARISING FROM LACK OF INFORMATION
7.1 If we are unable to progress the request due to you failing to promptly provide us with requested information, including, without limitation, any identification documents required by us, we may terminate the contract between us. We will not be responsible for any delay in progressing the request, or for not completing the request, if these arise as a result of you failing to provide us with requested information within a reasonable time of us asking for it.
8. CANCELLING YOUR ORDER – COOLING OFF PERIOD
8.1 Where you are a consumer, you may cancel the contract between us if you notify us as set out in clause 3 within 14 calendar days of your receipt of the Order Confirmation (“cooling off period”). You need not give a reason.
8.2 You will lose the right to cancel the contract between us once we have completed the processing of your request, even if the 14-day cooling off period is still running.
8.3 To cancel the contract between us, you must email us at support@accountant.ie. Please include details of your order (e.g. your unique reference number referred to in clause 6 above) to help us to identify the contract. Your cancellation is effective from the date you send us the email. For example, you will have given us notice in time so long as you email us before midnight, Irish time, on the last day of the cancellation period.
8.4 You can also electronically fill in and submit the model cancellation form or any other unequivocal statement on this Site. If you use this option, we will communicate to you an acknowledgement of receipt of such a cancellation on a durable medium (e.g. by e-mail) without delay.
8.5 Please note that, notwithstanding any position taken to the contrary by the Revenue Commissioners, the giving of notice to the Revenue Commissioners by you, seeking to cancel the Services, does not constitute a valid cancellation for the purposes of these Terms and, accordingly, we will not be bound by such. You may only cancel the contract between us in accordance with these Terms and not otherwise.
8.6 Upon a valid cancellation, we shall, subject to these Terms, cease all Services immediately.
9. PRECEDENCE OF THESE TERMS OVER ANY CONTENT OF THE WEBSITE
9.1 Any descriptions or illustrations on our Site are published for the sole purpose of giving an approximate idea of the what we do and how we operate. These Terms shall be read as having precedence over any such descriptions or illustrations.
10. EXCLUSIONS FROM LIABILITY
10.1 You acknowledge and agree that we shall not be liable to you and or in breach of any obligation of our company under these Terms:
10.1.1 if you have provided information or an instruction to us which is false, inaccurate, incorrect, insufficient or misleading in any way; or
10.1.2 if you have already received a refund; or
10.1.3 if you have applied for a refund, either directly or through another person, natural or legal; or
10.1.4 you owe money to the Revenue Commissioners;
10.1.5 the Revenue Commissioners has different information on its system than that provided by you to us; or
10.1.6 the Revenue Commissioners’ information leads to a decision that you are not due a refund. Where there is a possible case for appeal within the law, 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 and those charges and applicable VAT have been paid in the terms agreed.
11. YOUR OBLIGATIONS AND YOUR ACKNOWLEDGMENTS
11.1 It is your responsibility to ensure that:
11.1.1 the terms of your request and all of the Documentation that you provide to us so that we can provide our Services is clear accurate and complete;
11.1.2 you co-operate with us in all matters relating to the contract between us;
11.1.3 you provide us promptly with all of the Documentation requested by us including the Required Information.
11.2 You acknowledge and agree that:
11.2.1 we may rely and act upon all Documentation and instructions given by you;
11.2.2 we can refuse to act upon any request and take any action we deem appropriate in the circumstances, including cancelling or blocking any contract with you, if we have reasonable grounds to believe that; (i) the request was not given or authorised by you; (ii) the request was not clear or you provided an incorrect unique identifier; (iii) acting on your request may breach what we consider to be our obligations under any applicable law, regulation or guidelines of a regulatory authority; (iv) acting on the request might cause us to breach a contractual duty; (v) your request is 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.
11.3 In order that we can fully perform the Services, you must provide your PPS number (and any other PPS number that may be relevant).
11.4 If our ability to comply with your request or process the rebate application is prevented or delayed by any failure by you to fulfil any obligation listed in this clause 11 (“Your Default”):
11.4.1 we will be entitled to suspend the Services until you remedy Your Default, and to rely on Your Default to relieve us from the performance of our obligations, in each case to the extent Your Default prevents or delays their performance;
11.4.2 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.
12. REBATES RELATES TO IRISH TAX ONLY
12.1 You may place a request for an application for a tax rebate from an address outside Ireland, but this must relate to tax paid to, and rebates due from, the Irish tax authorities.
13. CHANGES TO REQUIRED INFORMATION
13.1 You the Customer must advise us in writing of any change of your circumstances or in the Required Information. Where the Customer comprises two natural persons, such obligation applies to each of you.
14. PRICE AND PAYMENT
14.1 Under these Terms and your contract with us, you are required to pay to us 30% (thirty per cent) of the amount of any tax rebate received (the “Price”), which payment shall be inclusive of any and all applicable charges and taxes.
14.2 Once any tax rebate has been received by you from the Revenue Commissioners, we will invoice you and you shall account to us by return for the full amount of the Price. For this purpose, you authorise us to collect the Price from you under a direct debit mandate using the bank account and IBAN that was nominated by you to receive the tax rebate. We shall collect the Price from you by direct debit within 14 days of the rebate issuing to you from the Revenue Commissioners or at such later time as is expedient to us for such purpose. Should any direct debit request fail, we reserve the right to repeat the direct debit request and/or to seek recovery of the relevant fee from you by any other payment method or through any legal process.
14.3 Where the Customer comprises two natural persons who are jointly assessed by the Taxing Authority, each of you agree to discharge and make good the payment obligations of both of you.
14.4 If you fail to make a payment under these Terms by the due date, then you will have to pay interest on the overdue sum from the due date until payment of the overdue sum, whether before or after judgment. Interest under this clause 4 will accrue each day at 4% a year above the European Central Bank base rate from time to time, but at 4% a year for any period when that base rate is below 0%.
15. COMPLAINTS
15.1 If the Customer has a complaint in relation to us or anything on this Site, the user can write to us by email to support@accountant.ie as soon as possible but within seven 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 the complaint and evaluate the complaint.
15.2 We will use reasonable care and skill to respond to any complaint as quickly as reasonably practicable. Our ability to respond will be dependent on the nature and complexity of the user’s complaint, the extent to which we can contact the user to get information on the complaint and the extent to which User needs to obtain information from a third party relevant to the complaint to frame a response.
15.3 Subject to these Terms we will use reasonable care and skill 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.
16. INTELLECTUAL PROPERTY RIGHTS
16.1 All intellectual property rights in or arising out of or in connection with the contract between us or the Site will be owned by us.
16.2 You agree to grant us a fully paid-up, non-exclusive, royalty-free, non-transferable licence to copy and modify any Documentation provided by you to us for the purpose of complying with our obligations, or enjoying our rights under the contract between us.
17. HOW WE MAY USE YOUR PERSONAL INFORMATION
17.1 We will collect and process any personal information that a Customer provides to us as set out in Privacy Statement of www.accountant.ie/privacy.
18. LIMITATION OF LIABILITY: YOUR ATTENTION IS PARTICULARLY DRAWN TO THIS CLAUSE.
18.1 Nothing in these Terms, including any contract between us, limits or excludes our liability:
18.1.1 for death of or personal injury to a consumer arising from an act or omission of ours; or
18.1.2 which cannot be limited or excluded by applicable law or, where it can be limited or excluded, which has the object or effect of inappropriately so excluding or limited.
18.2 Subject always to the preceding clause 18.1, 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.
18.3 Subject always to the preceding clauses 18.1 and 18.2, our total liability to you arising under or in connection with a contract between us, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, will be limited to the Price.
18.4 Except as expressly stated in these Terms or imposed by law, 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, by common law or otherwise are, to the fullest extent permitted by law, excluded from the contract between us.
18.5 This clause 18 will survive termination howsoever caused or expiry of any contract between us and/or these Terms.
19. CONFIDENTIALITY AND DISCLOSURE
19.1 You agree that we may:
19.1.1 disclose your confidential information to such of our respective employees, officers, representatives, subcontractors, agents or advisers who need to know such information for the purposes of carrying out our respective obligations under the contract between us; and
19.1.2 disclose your confidential information to the Revenue Commissioners. If you, the Customer, comprises two natural persons, this right of disclosure shall apply to confidential information in relation to each of you; and
19.1.3 communicate your confidential information to third parties without your consent where (a) 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 (b) information is requested to be disclosed in connection with and for the purposes of any administrative or other investigations; or
19.1.4 disclose your confidential information to:
19.1.4.1 any of our affiliates and to our or to our affiliates’ officers, directors or employees;
19.1.4.2 any of our professional advisors, auditors or insurers or any of our affiliates’ professional advisors, auditors or insurers;
19.1.4.3 any person with whom we are merging or consolidating or proposing to merge or consolidate;
19.1.4.4 a prospective assignee, transferee, or any other person who may propose entering into contractual relations with us.
19.1.5 We will keep your personal data confidential as required by data protection laws.
20. TERMINATION
20.1 Without limiting any of our other rights, we may suspend performance of, or terminate, the contract between us with immediate effect by giving written notice to you if:
20.1.1 you commit a material breach of any term of the contract between us 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
20.1.2 you fail to pay any amount due under the contract between us on the due date for payment; or
20.1.3 you take any step or action in connection with you entering any composition or arrangement with your creditors, being made bankrupt, 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
20.1.4 your financial position deteriorates to such an extent that in our opinion your capability to adequately fulfil your obligations under the contract between us has been placed in jeopardy.
20.2 Termination of a contract between us will not affect your or our rights and remedies that have accrued as at termination.
20.3 Any provision of a contract between us 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.
20.4 We will not be liable or responsible for any failure to perform, or delay in performance of, any of our obligations under the contract between us that is caused by any act or event beyond our reasonable control (“Event Outside Our Control”).
20.5 If an Event Outside Our Control takes place that affects the performance of our obligations under the contract between us:
20.5.1 we will contact you as soon as reasonably possible to notify you; and
20.5.2 our obligations under the contract between us will be suspended and the time for performance of our obligations will be extended for the duration of the Event Outside Our Control.
21. COMMUNICATIONS BETWEEN US
21.1 Save as provided elsewhere in these Terms, in particular under clause 8 (i.e. Cancelling your Order – Cooling Off Period), any notice or other communication given by one of us to the other under or in connection with the contract between us must be in writing and be sent by registered post or other next working day delivery service, or by email.
21.2 The provisions of this clause will not apply to the service of any proceedings or other documents in any legal action.
22. GENERAL
22.1 Assignment and transfer.
22.1.1 We may assign or transfer our rights and obligations under the contract between us to another entity but will always notify you in writing or by posting on this webpage if this happens. No such assignment will reduce any guarantees for the consumer.
22.1.2 You may not assign or transfer your rights or your obligations under the contract between us to another person.
22.2 Severance.
22.2.1 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.
22.3 Governing law and jurisdiction.
22.3.1 These Terms and the terms of any contract between us are governed by the laws of Ireland and, where you are domiciled in Ireland, we each agree to submit all disputes arising out of or in connection with these Terms to the jurisdiction of the Irish courts.
23. REGISTRATION PROCEDURE ON THE SITE
23.1 When you access the Site and register to make a request you warrant and/or undertake as the case may be to us each time you use the Site:
23.1.1 in the case of an individual, you are over 18 years of age, are a tax payer in the Republic of Ireland and you are not a nominee for anyone else;
23.1.2 you are not bankrupt or insolvent or the subject of any court judgement, nor are you on any sanctions or financial sanctions list
23.1.3 that you will not allow any other person to use the Site or make a request under your name, nor will you in using the Services or making a request, pretend you are some else
23.1.4 you are only using the Site and making a request for your and/or your spouse’s own benefit and not for the purposes of providing services to others;
23.1.5 when prompted by the Site, provide answers to security questions as specified by us from time to time;
23.1.6 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;
23.1.7 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;
23.1.8 to provide such information in relation to your account as we may require from time to time including without limitation account number, and IBAN.
23.2 You undertake to us:
23.2.1 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 by anyone using your username and password whether or not authorised by you;
23.2.2 to notify us immediately to support@accountant.ie any breach of security in respect of the Site or your systems or, of any loss, theft or unauthorised use of a username, password or security information;
23.2.3 when using the Site, 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;
23.2.4 to comply fully with all user instructions related to accessing and using the Services and the Site;
23.2.5 to use the Site, and make a request only for lawful purposes and for your own benefit;
23.2.6 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;
23.2.7 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
23.2.8 to ensure no viruses or spyware are introduced into the Site;
23.2.9 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;
23.2.10 to be responsible for the accuracy and completeness of all items, material or information that you input into the Site;
23.2.11 not to use the Site, or make a request or assignment in any way that is unlawful or fraudulent, or has any unlawful or fraudulent purpose or effect;
23.2.12 not to transmit, or procure the sending of, any unsolicited or unauthorised advertising or promotional material or any other form of similar solicitation (spam);
23.2.13 not to adapt or 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;
23.2.14 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;
23.2.15 to accept these Terms, any documents referred to in these Terms, the Privacy Statement, and the Cookie Policy as and when required by the Site and your use of it.
24. DEFINITIONS IN THESE TERMS AND CONDITIONS, REFERENCES TO:
24.1.1 account: means any account(s) held by you with any Irish authorised financial institution and for which you have agreed with us that refunds may be repaid to you;
24.1.2 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;
24.1.3 consumer means a natural person who is acting for purposes which are outside the person’s trade, business, craft or profession;
24.1.4 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.
24.1.5 Cookie Policy: means the cookie policy that accompanies these Terms and/or operates on the Site from time to time;
24.1.6 cooling off period: a period of 14 days from the date of an Order Confirmation, as described in clause 8.
24.1.7 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 assessed for tax by the Revenue Commissioners, 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;
24.1.8 Default or Your Default: has the meaning given to it in clause 11.4;
24.1.9 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 process the rebate application. The Documentation includes the Required Information;
24.1.10 Model cancellation form: means the cancellation form referred to in clause 8 and provided on our Site;
24.1.11 Money Laundering legislation: means the Criminal Justice (Money Laundering and Terrorist Financing) Acts 2010 to 2021, as may be amended, superseded or supplemented from time to time;
24.1.12 Order Confirmation: means the written confirmation that is referred to in clause 6 and that you receive from us when we accept your request to process your tax rebate application. This confirmation will result in the contract between us being formed. The confirmation from us will be accompanied by a unique reference number;
24.1.13 Price has the meaning given to is in clause 14;
24.1.14 Privacy Statement: means the privacy statement or privacy notice that accompanies these Terms and/or the Site from time to time;
24.1.15 Required Information: means any information required by us in order to provide the Services, including a signed authority in the required form to provide the Services, any evidence required by Money Laundering legislation and the Documentation;
24.1.16 Services: means the services that we provide to you pursuant to these Terms;
24.1.17 Site: means https://www.accountant.ie, the website through which we engage with you to provide our Services;
24.1.18 Terms: means these terms and conditions for the provision of services;
24.1.19 writing: includes emails. When we use the words “writing” or “written” in these terms, this includes emails;
24.1.20 Your Default: see the definition of Default above.
The Refund Accountant Limited, The Black Church, St Mary’s Place, Dublin 7, D07 P4AX, with company registration number 779278.