(1) In this section -
‘eligible service provider’ means a person who -
(a) provides a qualifying service in the course of carrying on a business,
(b) has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and
(c) is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a VAT registration number under section 65 of that Act;
‘food and drink’ means food with or without drink, but does not include drink without food;
‘holiday accommodation’ means accommodation at -
(a) premises that are registered in a register maintained and kept by the National Tourism Development Authority under Part III of the Tourist Traffic Act 1939, or
(b) premises that are listed in the list published or caused to be published by the National Tourism Development Authority under section 9 of the Tourist Traffic Act 1957;
…