(1) Without prejudice to any other relief from tax which may apply, and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from tax shall be granted on any electricity which is shown to the satisfaction of the Commissioners -
(a) to have been supplied for household use,
(b) to have been generated from renewable sources,
(c) to have been produced from environmentally friendly heat and power cogeneration, where such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004,
(d) to have been used for chemical reduction, or in electrolytic or metallurgical processes,
(e) to have been used for combined heat and power generation,
(f) to have been used for the production of electricity or in connection with such production,
(g) to have been produced on board a boat or other craft,
(h) to have been used under diplomatic arrangements in the State.
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