51. In this Part—

“approved community transport service” means a community transport service granted an exemption;

“approved vehicle” means a mechanically propelled vehicle approved by the Authority for the purpose of the carriage of passengers in respect of a community transport service;

“approved volunteer driver” means a driver approved by the Authority to drive an approved vehicle to carry a passenger in the course of providing a community transport service;

“charitable tax exemption” means an exemption from income tax granted, under section 207 of the Taxes Consolidation Act 1997, by the Revenue Commissioners to a charity;

“charity” means a body of persons or a trust established for charitable purposes only;

“community transport service” means a transport service provided—

(a) by a person concerned for the social and welfare needs of one or more communities,

(b) without a gain for the person providing the service or another, and

(c) where the fare or payment for a journey or in respect of passengers using the service does not exceed the cost of providing the service in respect of the journey;

“exemption” means an exemption, granted to the operator of a community transport service under section 53, from the requirements of licensing regulations;

“volunteer driver” means a person who drives a mechanically propelled vehicle in the course of providing a community transport service and receives no reward for his or her services other than the payment to him or her of any reasonable costs and expenses incurred by him or her.