(1) In this section -
'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
'approved contractor' means a person who is a registered person and at the time of carrying out the qualifying work has -
(a) a tax clearance certificate issued under section 1095, or
(b) a certificate of authorisation issued under section 531;
'Authority' means the Sustainable Energy Authority of Ireland;
'certificate of payment', in relation to an individual, means a certificate issued by the Authority certifying that the individual has incurred qualifying expenditure and stating the amount of the qualifying expenditure so incurred;
'qualifying expenditure' means expenditure not exceeding the relevant limit incurred on qualifying work carried out by an approved contractor on a qualifying residence;
'qualifying residence' means a residential premises situated in the State in respect of which no rent is received or receivable by t