(1) Where the Minister, after consultation with the Minister for Communications, Marine and Natural Resources -
(a) is satisfied that any biofuel is essential to a pilot project undertaken in the State which is designed either to produce biofuel or to test the technical viability of biofuel as motor fuel, or
(b) approves any other project which relates to biofuel,
a relief from mineral oil tax shall, subject to such conditions as may be imposed by the Minister or by the Commissioners, apply to such biofuel.
(1A) The power of the Minister under subsection (1) to impose conditions includes the power to impose such conditions as the Minister considers necessary or appropriate for the purpose of ensuring that an approved project is conducted in accordance with the terms of its approval.
(2) An application for relief under subsection (1) shall be made in writing to the Minister and the applicant shall -
(a) furnish such information as the Minister may reasonably require,
(b) show to t