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Maltese Laws |
AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.
BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:
Short title. 1. The short title of this Act is the 2008 Budget Measures
Implementation Act, 2007.
Coming into force of this Part.
Interpretation. Cap. 174.
Authority to raise loan.
January, 2008.
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(2) For the purpose of raising the aforesaid loan the Minister responsible for finance is hereby authorised to issue stock in Malta
under the provisions of the Local Loans (Registered Stock and Securities) Ordinance on such terms and conditions as the said Minister
may approve.
(a) meeting excess expenditure over revenue incurred in the Consolidated Fund for year 2008 and/or subsequent years;
(b) redeeming registered stocks which are due for redemption during 2008; and
(c) effecting portfolio changes in relation to amounts raised through Treasury Bills, amounts raised through Government Stocks,
and in respect of loans raised outside Malta as and when required in line with Government’s debt management policies.
(2) The provisions of this Part shall be deemed to have come into force on the 1st October, 2007.
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
Cap. 161.
Purpose.
Amendment of financial year in various laws.
Amendment of the Housing Authority Act. Cap. 261.
Amendment of the Enemalta Act.
Cap. 272.
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Amendment of the Education Act.
Cap. 327.
Amendment of the Malta Transport Authority Act. Cap. 332.
Amendment of the Employment and Training Service Act. Cap. 343.
Amendment of the Malta Maritime Authority Act. Cap. 352.
Amendment of the Development Planning Act. Cap. 356.
"Provided further that in the case of the University of Malta, the financial year means the period of twelve months
commencing on the 1st October of any year and ending on the
30th September of the next following year, so however that the
financial year which commenced on the 1st January, 2007 shall be for a period of nine months terminating on the 30th September, 2007;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
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"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
Amendment of the Malta Standards Authority Act. Cap. 419.
Amendment of the Malta Statistics Authority Act. Cap. 422.
Amendment of the Malta Resources Authority Act. Cap. 423.
Amendment of the Occupational Health and
Safety Authority
Act.
Cap. 424.
Amendment of the Malta Council for the Culture and the Arts Act.
Cap. 444.
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Amendment of the Cultural Heritage Act. Cap. 445.
Amendment of the Sports Act. Cap. 455.
Amendment of the Customs Ordinance. Cap. 37.
Amemdment of article 2 of the principal law.
Substitution of the terms "import duty" and "export duty" by the term "duty".
1st October 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".
Customs", there shall be added the following new definition:
"duty" means any duty charged by the Comptroller of Customs on imported goods and includes import duty, export duty, agricultural
duty, anti-dumping duty, countervailing duty and excise duty;"; and
(b) in the definition "imported goods", immediately after the words "and imported into" there shall be
added the words "or brought into".
80(2) of the principal law shall be substituted by the word "duty".
(2) The words "export duty" in article 62(l) shall be substituted by the word "duty".
A 1397
without report" there shall be substituted the marginal note
"Landing of goods from ships";
(b) in subarticle (1) thereof:
(i) the words from "Notwithstanding the provisions of subsection (1) of article 6," to the words "a report of
such vessel or of her cargo:" shall be deleted;
(ii) the first proviso thereof shall become the first paragraph of the said subarticle and in the said paragraph the words "Provided
that no such goods" shall be substituted by the words "No goods"; and
(iii) the second proviso thereof shall become the first proviso and in the said proviso the words "Provided also that"
shall be substituted by the words "Provided that";
(c) subarticles (2) and (3) thereof shall be deleted;
(d) subarticle (4) thereof shall be re-numbered as subarticle (2) and in the said subarticle the words "contained
in a report as aforesaid" shall be deleted; and
(e) subarticle (5) thereof shall be re-numbered as subarticle (3) and in the said subarticle the words "Notwithstanding
the other provisions of the preceeding subarticles of this article, the Comptroller" shall be substituted by the words "The
Comptroller", and the words "as prescribed in this article" shall be deleted.
Amendment of article 6 of the principal law.
Amendment of article 7 of the principal law.
Amendment of article 25 of the principal law.
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Amendment of article 26 of the principal law.
Amendment of article 63 of the principal law.
Amendment of article 68 of the principal law.
Amendment of article 71 of the principal law.
Amendment to article 76 of the principal law.
Amendment of the Income Tax Act.
Cap. 123.
"Provided that if such person is a Government employee the said loss of employment shall only be incurred following disciplinary proceedings taken in terms of any disciplinary regulations applicable to such employees.".
(a) the words "but which does not seem to have been committed maliciously," shall be deleted; and
(b) for the words "in court." there shall be substituted the words "in court:" and immediately thereafter
there shall be added the following proviso:
"Provided that the provisions of this article may also be applied in the case of breaches of this Ordinance involving goods which
are not dutiable in which cases the amount of the duty endangered shall be deemed, for the purposes of this article to be equivalent
to five per cent of the value of the goods.".
"(2) Such proceedings shall be instituted within ten years from the day of the commission of the offence.".
(2) The provisions of this Part shall come into force as from the year of assessment 2009.
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(a) immediately after the words ''in respect of his children attending'' there shall be added the
words ''a registered private kindergarten or'';
(b) in paragraph (a) thereof, immediately after the words ''relative school'' there shall be added the
words ''or kindergarten''; and
(c) in paragraph (b) thereof, immediately after the words ''such primary school'' there shall be added
the words ''or kindergarten''.
Amendment of article 14B of the principal Act.
Addition of new article 14D to the principal Act.
''Homes for the elderly fees.
14D. Notwithstanding anything to the contrary contained in this Act, if an individual proves to the satisfaction of the
Commissioner that in the year preceding a year of assessment he has paid fees on his own behalf or on behalf of a family member,
in respect of residence in a private home for the elderly, he shall be allowed as a deduction against his income the
lesser of these amounts -
(a) the amount actually paid; (b) two thousand euros:
Provided that, for any year of assessment, the total deductions claimed in respect of any resident shall not exceed the amount as
stipulated in this article:
Provided further that the deduction shall only be allowed if the payment and the details of the individual making the claim
are confirmed by information provided, in such format and content as determined by the Commissioner, by the person running the private
home for the elderly.''.
Addition of new article 14E to
the principal
Act.
A 1400
Amendment of article 56 of the principal Act.
''Sports fees. 14E. Notwithstanding anything to the contrary contained in this Act, if an individual proves to the satisfaction
of the Commissioner that in the year preceding a year of assessment he has paid fees, confirmed by official receipts, in respect
of his children who have not attained the age of sixteen years, attending sports activities approved by the Kunsill Malti ta’ l-Isport
he shall, for each child, be allowed as a deduction against his income the lesser of these amounts -
(a) the amount actually paid; (b) one hundred euros.''.
''(a) in the case of a married couple resident in Malta in the year immediately preceding the year of assessment and
to whom article 49 applies saving where the responsible spouse has opted for a separate computation for the purposes of article
50 -
For every euro of the first €11400 ................... 0 euro cents For every euro of the next €9100 .................. 15 euro
cents For every euro of the next €7500 .................. 25 euro cents For every euro of the remainder ................... 35
euro cents;
(b) in the case of any other individual resident in Malta including each spouse where the responsible spouse has opted for a separate
computation for the purposes of article 50 -
For every euro of the first €8150 .................... 0 euro cents For every euro of the next €5850 .................. 15 euro
cents For every euro of the next €5000 .................. 25 euro cents For every euro of the remainder ................ 35 euro
cents: ''.
A 1401
Amendment of the Prisons Act. Cap. 260.
Addition of new article 15A to the principal Act.
''Saving as to correctional services officers.
15A. Subject to any regulations made under this Act determining the maximum pension grantable to a correctional services officer as
may be in force from time to time, where a person has been appointed a correctional services officer, any period previous to that
appointment during which that person has served as a prisons officer or as a member of a disciplined force as defined in article
47(1) of the Constitution shall be deemed as service as a correctional services officer for the purpose of any pension that may be
granted under this Act or any regulations made thereunder.''.
(2) This Part shall come into force as follows:
(a) article 47 and paragraph (b), excluding the proviso, in article 48 shall be deemed to have come into force with effect from
the 3rd January 2004;
(b) articles 42, 43 and paragraph (c) of article 46 shall be deemed to have come into force with effect from the 1st January 2007;
(c) paragraph (f) of article 40, the provisos to paragraph (b) of article 48 and article 50 shall be deemed to have come into
force with effect from the 6th January 2007;
(d) paragraphs (a), (b), (c), (d) and (e) of article 40, article 41, paragraph (a) of article 48 and articles 49, 51, 52, 53,
54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67 and 68 shall come into force with effect from the 5th January 2008; and
Amendment of the Social Security Act. Cap. 318.
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Amendment of article 2 of the principal Act.
(e) articles 44, 45 and paragraphs (a) and (b) of article
46 shall come into force with effect from the 7th January 2008.
(a) in the definition ''Department'' for the words
''Department of Social Security'' there shall be substituted the words ''Social Security Division'';
(b) in the definition ''Director'' for the words ''Director (Social Security)'' wherever
these appear, there shall be substituted the words ''Director General (Social Security)'';
(c) immediately after the definition ''father'' there shall be inserted the following new definition:
'' ''Fixed Children’s Allowance'' shall be that specified in the Fourteenth Schedule;'';
(d) in the first proviso to the definition ''retirement'' for the words ''who is disqualified from
receiving a pension because of his being in insurable employment or self-occupied, retirement means the date on which
he ceases to be so disqualified'' there shall be substituted the words ''who is not in receipt of a pension and
is still in insurable employment, or is self-occupied or is self-employed, retirement means the date on which he applies for a pension
under Part V of this Act'';
(e) in the definition ''Service Pension'':
(i) in subparagraph (b) of the proviso to paragraph (ii) thereof, for the words ''of this Act.''
there shall be substituted the words ''of this Act; and'';
(ii) in paragraph (iv) of the proviso to the definition ''Service Pension'', for the words ''of
such Service Pension:'' there shall be substituted the words ''of such Service Pension; and'';
(iii) in the proviso to paragraph (iv) thereof, for the words ''Provided further that the Second Pension''
there shall be substituted the words ''(vi) the Second Pension''; and
(iv) immediately after paragraph (iv) there shall be added the following new paragraph:
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''(v) with effect from the 5th January 2008, for the purposes of calculating the rate of a pension under this Act, a Service
Pension net of Lm200:'';
(f) in paragraph (c) of the definition ''severely disabled person'', for the words ''Chronic-Granulomatous
Disease; or'' there shall be substituted the words ''Chronic-Granulomatous Disease;'' and immediately
thereafter there shall be inserted the words ''Leopard’s Syndrome; or''.
(a) for paragraph (d) thereof there shall be substituted the following:
''(d) with effect from the 5th January 2008, a person in receipt of a pension (other than an Injury Pension)
payable under this Act and who is not gainfully occupied:'';
(b) paragraph (e) thereof shall be renumbered as paragraph (f); and
(c) immediately after the proviso to paragraph (d)
thereof, there shall be inserted the following new paragraph:
''(e) a person in excepted employment in terms of paragraph 8 of Part II of the First Schedule;''.
''(2) Subject to the provisions of this Act:
(a) the weekly rates of contributions payable under this Act by an employed person and by his employer respectively shall
be those specified in Part 1 of the Tenth Schedule:
Provided that, with effect from the 1st January
2007, an employed person whose weekly basic earnings from his employment are less than the equivalent of the National Minimum Wage
as is applicable to persons of eighteen years of age or over as established by a National Standard Order issued under the
Employment and Industrial Relations Act, shall have the right to elect to pay
Amendment of article 6 of the principal Act.
Amendment of article 7 of the principal Act.
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a contribution at a rate of 10% of his actual basic weekly wage instead of the category B contribution in Part I of the Tenth Schedule
payable by the employed person, where applicable; and
(b) the contributions payable under this Act out of the Consolidated Fund shall be 50% of the combined weekly contributions
paid by the employee and his employer:
Amendment of article 12 of the principal Act.
Amendment of article 15 of the principal Act.
So however that, where an employer binds himself with the Employment and Training Corporation, established under the Employment and Training Services Act, to employ a person who is over the age of forty years and who has been registering for more than one year under Part One of the Register kept in accordance with the provisions of the Employment and Training Services Act, such employer shall be entitled to retrieve from the said corporation a sum equivalent to twenty-five per cent of the rate of contribution paid by the employer, as his share in respect of such employee, in accordance with Part I of the Tenth Schedule to this Act.''.
''(4) A self-occupied person who, in accordance with the provisions of this Act, is liable to pay a Class Two contribution
on his net earnings may, if such person so elects, be exempted from the payment of a Class Two contribution on earnings derived from
the provision of services as a host family:
Provided that for the purposes of this subarticle, the term
''host family'' shall have the meaning assigned to it by the Host Family Accommodation Regulations made by
virtue of the Malta Travel and Tourism Services Act.''.
(a) in the marginal note thereof, for the words
''outworkers, tourist guides, and drivers of Government impressed vehicles and certain farmers and fishermen''
there shall be substituted the words ''certain categories of persons'';
(b) immediately after subarticle (4) thereof, there shall be added the following new subarticles:
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''(5) With effect from the 7th January 2008, an employer who employs a severely disabled person or a visually impaired
person in terms of this Act, shall be entitled to receive from the Government an amount corresponding to the share of social security
contributions paid by the said employer in terms of this Act for the first
156 weeks of employment of the said person.
(6) With effect from the 7th January 2008, a person who is a severely disabled person and who employs a person as a carer shall
be entitled to receive from the Government an amount corresponding to the share of social security contributions paid by
such person as an employer in terms of this Act.
(7) With effect from the 7th January 2008, a person who -
(a) is over 45 years of age; and
(b) has not been in gainful occupation for a minimum of five consecutive years; and
(c) has obtained a licence in accordance with the Trading Licences Act to carry out a self- occupation,
shall be entitled to receive from the Government an amount corresponding to the amount of contributions payable under this
Act from such self-occupation for the first 52 weeks.''.
(a) in paragraph (c) of subarticle (3) thereof, for the words ''January, 1990.'' there shall be substituted
the words
''January, 1990;'' and immediately thereafter there shall be inserted the following new paragraph:
''(d) for any calendar week, with effect from the
7th January 2008 where such insured person ceases to register under the Part 1 Register established under the Employment and Training
Services Act, to take up temporary work for a period not exceeding thirteen consecutive weeks and where, for such period
of temporary work, a contribution in terms of this Act is not due''; and
Amendment of article 16 of the principal Act.
A 1406
Amendment of article 17 of the principal Act.
(b) in sub-paragraph (iii) of paragraph (a) of subarticle (4) thereof, for the words ''subarticle (3)(c)'' there shall be substituted the words ''subarticle (3)(c) and (d)''.
(a) in paragraph (b)(ii) of subarticle (3) thereof, for the words ''was self occupied.'' there shall be substituted
the words
''was self-occupied;'' and immediately thereafter there shall be
inserted the following new paragraph:
''(c) Class One and Class Two contributions paid, for any period following January 7, 2008, by any person in receipt
of a pension under Part V of this Act shall not be taken into account.'';
(b) in paragraph (b) of subarticle (4) thereof, for the words ''in article 55.'' there shall be substituted
the words ''in article 55;'' and immediately thereafter there shall be inserted the following new paragraph:
''(c) Class One and Class Two contributions paid for any period following January 7, 2008 by any person in receipt of
a pension under Part V of this Act shall not be taken into account for the reassessment of any pension under Part IV and Part V of
this Act.''; and
(c) immediately after subarticle (5) thereof, there shall be inserted the following new subarticle:
''(6) For the purposes of this article, insofar as contributions are concerned, any Class One contributions paid by
an insured person in any contribution year under the proviso to paragraph (a) of subarticle (2) of article 7 shall be multiplied
by:
(a) the proportion of the actual total value of contributions paid by the employee and the employer during a contribution year,
in accordance with Category B of Part 1 in the Tenth Schedule to this Act, bears to the full value of contributions that would have
been due under the provisions of this Act during the said contribution year, had the employee concerned not opted to pay his contributions
according to paragraph (a) of subarticle (2) of article 7; and
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(b) for the purposes of determining entitlement to any benefit, pension, grant or allowance, the resulting number of such weighted
contributions for that contribution year as calculated in terms of paragraph (a) of this subarticle, shall be considered
as the actual number of contributions paid by and in respect of the employee during the said contribution year for such benefit,
pension, grant or allowance under this Act.''.
(a) in subarticle (1) thereof, for the words ''a widow who is gainfully occupied'' there shall be substituted
the words
''a widow under pension age who is gainfully occupied'';
(b) in subarticle (2) thereof for the words ''an allowance under article 76 is being paid'' there shall be
substituted the words ''an allowance under article 76 is being paid or a fostered child in respect of whom an allowance
under article 76A is being paid,'' and for the words ''the earnings derived therefrom.'' there shall
be substituted the words ''the earnings derived therefrom:'' and immediately thereafter there shall be inserted
the following new provisos:
''Provided that with effect from the 6th January
2007, where entitlement under the provisions of this article ceases to apply, such widow shall continue to remain entitled to receive
a pension under this part, for the period starting from the first Saturday following the date on which the son or daughter
reaches the age of sixteen years, or from the 6th January 2007, whichever is the later, and ending on the Friday following the 21st
birthday of the child if:
(a) such widow is gainfully occupied and the earnings from such gainful occupation exceed a weekly average equivalent to the
National Minimum Wage as applicable to persons of eighteen
Amendment of article 31 of the principal Act.
Amendment of article 32 of the principal Act.
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years of age or over established by a National Standard Order made under the Employment and Industrial Relations Act and the Employment
and Training Corporation had been duly informed of such gainful occupation; and
(b) such son or daughter is undergoing full time education or training in an educational institution recognized in terms of the
Education Act; or
(c) such son or daughter is registered in the Part 1 Register established under the Employment and Training Services Act and who has never been gainfully occupied, and who is not in
receipt of any benefit, pension or assistance payable under this Act:
Amendment of article 34 of the principal Act.
Substitution of article 40 of the principal Act.
Provided further that the rate of pension payable under this subarticle shall be abated by the difference obtained between such widow’s actual earnings from a gainful occupation and the National Minimum Wage as is applicable to persons of eighteen years of age or over established by a National Standard Order made under the Employment and Industrial Relations Act, but in no case shall receive a rate of pension less than the Widow’s Pension rate in terms of article 31 or 33 as may be applicable in her case.''.
''40. (1) Subject to subarticle (2), a widow who is in receipt of any pension under this Part shall, upon remarriage,
continue to be entitled to receive in respect of Widow’s Pension for the period starting from the first Saturday following the
date of her remarriage, or the 6th January 2007, whichever is the later, and ending on the Friday of the 260th week following the
date of marriage, at a weekly rate equivalent to the rate of Widows Pension specified in the Twelfth Schedule, as was applicable
in her case until the date of her remarriage in terms of articles 31 or 33 and thereafter such pension shall cease to be payable.
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(2) Entitlement to a Widow’s Pension under this article shall also cease in the event of the demise of the spouse or if the
widow ceases to remain entitled to a pension in respect of widowhood in terms of article 32, before the lapse of the period of entitlement
in accordance with the provisions of subarticle (1).''.
''January 1979.'' and paragraph (d) thereof shall be deleted.
(a) in paragraph (a) of subarticle (1) thereof, for the words ''on the form provided by the Director'' there
shall be substituted the words ''on the form of the Department'';
(b) in paragraph (b) of subarticle (1) thereof, for the words ''for five weeks'' there shall be substituted
the words ''for six weeks'';
(c) in subarticle (2) thereof, for the words ''and five weeks'' there shall be substituted the words
''and six weeks'';
(d) in paragraph (b) of subarticle (2) thereof, for the words ''the five weeks'' there shall be substituted
the words ''the six weeks'';
(e) in paragraph (c) of subarticle (2) thereof, for the words ''and the five weeks'' there shall be substituted
the words
''and the six weeks''; and
(f) subarticle (3) thereof shall be deleted.
(a) the words ''who proves to the satisfaction of the Director that his total yearly means, calculated in accordance with Part VII of the Second Schedule to this Act, do not exceed
Deletion of article 45 of the principal Act.
Amendment of article 52 of the principal Act.
Amendment of article 67 of the principal Act.
Amendment of article 72 of the principal Act.
Amendment of article 76 of the principal Act.
A 1410
the scale rate as applicable for that household, and as determined by Part VI of the Fourteenth Schedule to this
Act, and'' shall be deleted;
(b) for the words ''his wife'' wherever they occur, there shall be substituted the words ''the spouse'';
(c) for the words ''Director General (Social and Family Affairs) who is to submit the same within a month, a situation
report'' there shall be substituted the words ''Director (Social Welfare Standards), who is to submit within
a month, a report''; and
(d) the whole article 76 shall be renumbered as subarticle (1) of the article and immediately thereafter there shall
be inserted the following new subarticle:
Amendment of article 76A of the principal Act.
Amendment of article 77 of the principal Act.
''(2) The applicable rate of the allowance referred to in subarticle (1) shall be as determined by Part VI of the Fourteenth Schedule and the calculation of the yearly means of the household shall be calculated in accordance with Part VII of the Second Schedule.''.
(a) in the marginal note thereof, for the words ''foster child, etc'' there shall be substituted the words
''child in care''; and;
(b) for the words ''the head of the household'' there shall be substituted the words ''the head
of household who is an approved foster carer in accordance with the Foster Care Act''.
(a) for the words ''if that child is certified'' there shall be substituted the words ''if the
head of household has the care and custody of such child who is certified'';
(b) for the words ''or to be a severely disabled person'' there shall be substituted the words ''or
a severely disabled person'';
(c) the words ''So however, that such child shall only remain eligible to an allowance under this article if the yearly
means of the head of household, calculated in accordance with
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Part VII of the Second Schedule to this Act, do not exceed the income limits as laid down in the aforementioned Part VII of the Fourteenth
Schedule, and as long as the head of household has the care and custody of such child.'' shall be deleted; and
(d) for the words ''if he is certified'' there shall be substituted the words ''if certified''.
(a) in subarticle (1) thereof, for the words ''or his wife'' there shall be substituted the words ''or
the spouse'';
(b) in the proviso to subarticle (1) thereof, for the words
''the head of household, or his wife, is dead'' there shall be substituted the words ''the head of household
or the spouse, is deceased''; and
(c) in the proviso to subarticle (2) thereof, for the words
''been properly received by him.'' there shall be substituted the words ''been properly received by
him:'' and immediately thereafter there shall be inserted the following new proviso:
''Provided further that where any person has received the payment of an allowance under articles 76 and
79 for a full thirteen week period, prior to emigration and the total amount of allowance paid during the year in which the
right to such benefit ceases amounts to less than the Fixed Children’s Allowance specified by Part VI of the Fourteenth Schedule,
such person shall be entitled to receive the resulting difference between the amount paid and the Fixed Children’s Allowance.''.
(a) in subarticle (1) thereof, for the word ''wife'' there shall be substituted the word ''spouse'';
(b) in subarticle (2) thereof, for the words '' ''wife'' shall include such woman''
there shall be substituted the words
''''spouse'' shall include such person'' and for the words ''as if she
were his lawful wedded wife, and in the case where a female is, in the opinion of the Director, the head of household, a male who
in the opinion of the Director is living with such head of household as if he were her lawful wedded husband provided she or he''
there shall be substituted the words ''as if such person
Amendment of article 80 of the principal Act.
Amendment of article 82 of the principal Act.
A 1412
were the lawful spouse, provided such person''; and
Amendment of article 85 of the principal Act.
(c) in subarticle (3) thereof, for the words ''or where the wife is not his lawful wedded wife but is being treated as such in terms of subarticle (2), if such wife'' there shall be substituted the words ''or where the person is not the lawful wedded spouse but is being treated as such in terms of subarticle (2), if such spouse''.
(a) in the marginal note thereof, for the words ''Bonus and Additional Bonus'' there shall be substituted
the words
''Bonus, Additional Bonus and Cost of Living Bonus'';
(b) in subarticle (2) thereof, for the words ''over and above the Bonus to which he is entitled by virtue of subarticle
(1)'' there shall be substituted the words ''over and above the bonuses to which he is entitled by virtue of
this article''; and
(c) immediately after subarticle (2) thereof, there shall be inserted the following new subarticle:
''(3) Save as provided for in article 96 and subject to the other provisions of this Act, a person who is entitled
to receive any pension (excluding an Injury Pension where this is being paid to a person who is in insurable employment or
who is self-occupied), shall also be entitled to receive a Cost of Living Bonus. Such bonus shall be payable at the rate specified
in Part J of the Twelfth Schedule over and above the bonuses to which such person may be entitled to by virtue of this article:
Provided that, notwithstanding any other provisions of this Act, such person shall only be entitled to receive one Cost of Living
Bonus at the same time for any pension payable under this Act:
Amendment of article 87 of the principal Act.
Provided further that where a pension is being paid under an agreement in terms of article 134, the Cost of Living Bonus shall be paid pro rata as applicable to the assessment of the pension rate under such agreement.''.
(a) in subarticle (2) thereof, for the words ''the wife''
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there shall be substituted the words ''the spouse'' and for the words ''in her own right''
there shall be substituted the words ''in the spouse’s own right''; and
(b) immediately after subarticle (2) thereof, there shall be inserted the following new subarticle:
''(3) Where in the case of a married couple in respect of whom article 96(1) and (2) does not apply, and one of the
married couple has become an inmate of an institution as is referred to in article 93, and the provisions of the said article 93
have commenced to apply in regards to such person, the Cost of Living Bonus or part thereof payable under article 85(3) shall be
apportioned in accordance with article 93(4).''.
''Provided further that, with effect from the 5th January
2008, where in a calendar year a head of household becomes entitled to Children’s Allowance in terms of this Act, such head of
household shall not be entitled to more than one rate of Children’s Allowance for the same period.''.
''Provided that, subject to the provisions of article 90, with effect from the 5th January 2008, in the case of the Fixed Children’s Allowance, in advance at such intervals, being intervals of not longer than 53 weeks, as the Director may from time to time determine.''.
Amendment of article 90 of the principal Act.
Amendment of article 91 of the principal Act.
Amendment of article 97 of the principal Act.
Amendment of article 98 of the principal Act.
A 1414
Amendment of article 132 of the principal Act.
Amendment of the First Schedule to the principal Act.
Amendment of the Second Schedule to the principal Act.
(a) in subarticle (1) thereof, for the words ''Director (Social Security)'' there shall be substituted
the words ''Director General (Social Security)''; and
(b) in subarticle (2) thereof, for the words ''Director (Social Security)'' there shall be substituted
the words ''Director General (Social Security)''.
Act shall be deleted and substituted by the following:
''8. With effect from the 6th January 1992:
(a) employment entered into prior to the 5th January 2008 of a person who has reached pension age prior to the 5th January 2008;
or
(b) employment of a widow under pension age, if she so elects, who is in receipt of a pension in respect of widowhood under
this Act:
Provided that the weekly wage or salary of such person or widow does not exceed the National Minimum Wage, or its monthly equivalent,
as is applicable to persons of eighteen years of age or over established by a National Standard Order issued under the Employment
and Industrial Relations Act.''.
(a) in sub-paragraph (a) of paragraph 1 of Part 1 thereof, immediately after the words ''the value of any property''
there shall be inserted the words ''including any settlement of property in trust'';
(b) in the proviso to sub-paragraph (a) of paragraph 1 of Part 1 thereof, for the words ''shares or other securities),
and the capital value of any urban immovable property'' there shall be substituted the words ''shares or other
securities), cash settled in any trust and the capital value of any urban immovable property including any settlement of such property
in trust'';
(c) in sub-paragraph (b) of paragraph 1 of Part 1 thereof, for the words ''enjoyed by that person''
there shall be substituted the words ''by any person including any person
A 1415
entitled to benefit under a trust or in whose favour a discretion to distribute property, including income or privilege, held in trust
may be exercised'';
(d) in sub-paragraph (a) of paragraph 1 of Part II thereof, for the words ''of any property''
there shall be substituted the words ''of any property including any settlement of property in trust'';
(e) in the proviso to sub-paragraph (a) of paragraph 1 of Part II thereof, for the words ''shares and other securities)
and the capital value of any urban immovable property'' there shall be substituted the words ''shares and other
securities), cash settled in any trust and the capital value of any urban immovable property including any settlement of
such property in trust'';
(f) in sub-paragraph (b) of paragraph 1 of Part II thereof, for the words ''any member of the household''
there shall be substituted the words ''any member of the household including any entitlement of such member to benefit
under a trust or in whose favour a discretion to distribute property, including income or privilege, held in trust may be exercised'';
(g) in sub-paragraph (a) of paragraph 1 of Part III thereof, for the words ''of any property''
there shall be substituted the words ''of any property including any settlement of property in trust'';
(h) in the proviso to sub-paragraph (a) of paragraph 1 of Part III thereof, for the words ''shares and other securities)
and the capital value of any urban immovable property'' there shall be substituted the words ''shares and other
securities), cash settled in any trust and the capital value of any urban immovable property including any settlement of
such property in trust'';
(i) in sub-paragraph (b) of paragraph 1 of Part III thereof, for the words ''any member of the household''
there shall be substituted the words ''any member of the household including any entitlement of a member of the household
to benefit under a trust or in whose favour a discretion to distribute property, including income or privilege, held in trust may
be exercised'';
(j) in sub-paragraph (a) of paragraph 1 of Part V
thereof, for the words ''the value of any property'' there shall be
A 1416
substituted the words ''the value of any property including any settlement of property in trust'';
(k) in sub-paragraph (b) of paragraph 1 of Part V thereof, for the words ''any income, privilege''
there shall be substituted the words ''any income, privilege or cash settled in any trust'';
(l) in sub-paragraph (a) of paragraph 1 of Part VII thereof, for the words ''any property'' there
shall be substituted the words ''any property including any settlement of property in trust'' and for the words
''any income or privilege'' there shall be substituted the words ''any income or privilege, including
any entitlement to benefit under a trust or in whose favour a discretion to distribute property, including income or privilege held
in trust may be exercised''; and
(m) in paragraph 1 of Part VIII thereof, for the words
''any property'' there shall be substituted the words ''any property including any settlement
of property in trust'' and for the words ''such head of household'' there shall be substituted the
words ''such head of household, including any entitlement to benefit under a trust or in whose favour a discretion to distribute
property, including income or privilege, held in trust may be exercised''.
Amendment of the Duty on Documents and Transfers Act. Cap. 364.
Amendment of article 32 of the principal Act.
(2) The provisions of this Part shall be deemed to have come into force on the 16th October, 2007.
(a) in paragraph (a) thereof, for the words ''in respect of the first thirty thousand liri'' there shall
be substituted the words
''in respect of the first fifty thousand liri'';
(b) in sub-paragraph (i) of paragraph (b) thereof, for the words ''do not exceed thirty thousand liri'' there
shall be substituted the words ''do not exceed fifty thousand liri'';
(c) in sub-paragraph (ii) of paragraph (b) thereof, for
A 1417
the words ''thirty thousand liri'', there shall be substituted the words ''fifty thousand liri'';
and
(d) in paragraph (c) thereof, for the words ''thirty thousand liri'', there shall be substituted
the words ''fifty thousand liri''.
Addition of new article 32C to the principal Act.
''Transfers by a gratuitous title.
32C. Notwithstanding any other provision of this Act, in the case of transfers by a gratuitous title by a person to his descendants
in the direct line who acquire immovable property for the purpose of establishing therein or constructing thereon their sole, ordinary
residence, the duty otherwise chargeable in terms of the said Act shall be chargeable on the value thereof at the rate of three liri
and fifty cents per one hundred liri or part thereof, provided that this is the first transfer by such a person to such a descendant
for this purpose and in this manner and provided that the notary who receives any deed of such a transfer shall record in the
deed a written declaration by the person so transferring and the person so acquiring that the property is being acquired for the
said purpose for the first time and the notary shall warn the said person and descendant of the importance of the truthfulness of
such declaration.''.
''(iii) where such property consists of a dwelling house, being the ordinary residence of the person from whom the transfer originates, and the beneficiary of such residence is the surviving spouse, no duty shall be levied at the time of the transfer, provided that if such residence is transferred by the surviving spouse during the first ten years from the date of death of the person from whom the transfer originates, the duty which would have been payable on the death of the predeceased spouse shall be levied at the time of the transfer by the surviving spouse.''.
Amendment of article 35 of the principal Act.
A 1418
Amendment of article 40 of the principal Act.
Amendment of article 47 of the principal Act.
Amendment of the Motor Vehicles Registration Tax Act.
Cap. 368.
Amendment of article 2 of the principal Act.
(2) The provisions of this Part shall be deemed to have come into force on the 1st November, 2007.
there shall be inserted the following new definition:
'' ''invoice'' means a document issued by a seller to a buyer listing the vehicle or vehicles supplied
and stating the sum of money due or paid and the chassis number of the said vehicle or vehicles;'';
(b) immediately after the definition ''racing car'' there shall be inserted the following new definition:
'' ''registration value'' means the value of the vehicle together with, where applicable, the
cost of freight and insurance added together for registration tax purposes;''; and
(c) immediately after the definition ''temporary registered vehicle'' there shall be inserted the following
new definition:
'' ''valuation'' means the valuation carried by the Authority in the case of used vehicles brought into
Malta from Member States of the European Union or by the Customs in the case of used vehicles imported from other countries to determine
the current worth of a used motor
A 1419
vehicle.''.
Act there shall be inserted the following new subarticle:
''(3) Where the valuation of a used motor vehicle determines that the said vehicle is worth less than the value appearing
on the invoice pertaining to that vehicle, the registration value of the said vehicle used for registration tax purposes shall be
that appearing in the invoice pertaining to that vehicle.''.
"FIRST SCHEDULE
Amendment of article 9 of the principal Act.
Substitution of the First Schedule to the principal Act.
H.S.
VERA Code
[Article 6(1)]
Code
No.
Number Goods Rate of Tax
1.011.000 1. Pedestrian controlled tractors ................................ 0%
1.012.000 2. Road tractors for semi-trailers ............................... 0%
1.013.000 3. Track-laying tractors ............................................. 0%
1.014.000 4. Other ..................................................................... 0%
1.021.000 1. Scheduled buses:
1.021.001 | 1.1. new ................................................................ | 0% |
1.021.002 | 1.2. used ............................................................... | 6% |
1.022.000 | 2. Unscheduled buses or coaches and trackless trains: | |
1.022.001 | 2.1. new ................................................................ | 0% |
1.022.002 | 2.2. used ............................................................... | 24% |
1.023.000 | 3. Minibuses for the transport of passengers against payment: | |
1.023.001 | 3.1. new ................................................................ | 0% |
1.023.002 | 3.2. used ............................................................... | 21% |
1.024.000 | 4. Midibuses and private minibuses with engine: | |
1.024.001 | 4.1. of a cylinder capacity not exceeding 1500cc .. | 50.5% |
1.024.002 | 4.2. of a cylinder capacity exceeding 1500cc ........ | 60% |
1.025.000 | 5. Other (excluding electric vehicles): | |
1.025.001 | 5.1. Vans for the transport of eleven persons, including the driver and tail-lift vans: | |
1.025.010 | 5.1.1. for use to transport passengers against payment: | |
1.025.011 | 5.1.1.1. new ................................................... | 0% |
1.025.012 | 5.1.1.2. used .................................................. | 21% |
A 1420
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.025.020 5.1.2. other motor vehicles with engine:
1.025.021 | 5.1.2.1. of a cylinder capacity not exceeding 1500cc ........................................................... | 50.5% | |
1.025.022 | 5.1.2.2. of a cylinder capacity exceeding | ||
1500cc ........................................................... | 60% | ||
1.025.050 | 5.2. Other .............................................................. | 60% | |
1.026.100 | 6. Electric vehicles: | ||
1.026.110 | 6.1. battery driven electric vehicles ...................... | 0% | |
1.026.120 | 6.2. petrol (or diesel) electric hybrid vehicles: | ||
1.026.121 | 6.2.1. scheduled buses: | ||
1.026.122 | 6.2.1.1. new ................................................... | 0% | |
1.026.123 | 6.2.1.2. used .................................................. | 2% | |
1.026.131 | 6.2.2. other ........................................................ | 16.5% | |
87.03 | Motor cars and other motor vehicles principally | ||
designed for the transport of persons (other than | |||
those of H.S. heading No. 87.02), including station | |||
wagons and racing cars: | |||
1.031.000 | 1. Vehicles specially designed for travelling on | ||
snow; golf cars and similar vehicles .......................... | 50.5% | ||
1.032.000 | 2. Other vehicles, with spark/compression-ignition internal combustion engine: | ||
1.032.001 | 2.1 of a cylinder capacity not exceeding 1000cc: | ||
1.032.002 | 2.1.1 Chassis fitted with engine and cab ........... | 50.5% | |
1.032.005 | 2.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of | ||
the driver’s cab and the bare rear platform | 50.5% | ||
1.032.010 | 2.1.3 Other vehicles, new: | ||
1.032.011 | 2.1.3.1 For use as motor vehicle for hire: | ||
1.032.012 | 2.1.3.1.1 chauffeur driven vehicles ............ | 30% | |
1.032.013 | 2.1.3.1.2 self-drive vehicles intended for | ||
short term hire ............................................ | 30% | ||
1.032.014 | 2.1.3.1.3 self-drive vehicles intended for | ||
long term hire ............................................. | 50.5% | ||
1.032.015 | 2.1.3.1.4 other ............................................ | 50.5% | |
1.032.016 | 2.1.3.1.5 quad bikes to be used on the road | 50.5% | |
1.032.020 | 2.1.3.2 Ambulances, prison vans, hearses ..... | 0% | |
1.032.025 | 2.1.3.3 Light weight three-wheeled vehicles | ||
having the characteristic of a motor vehicle | |||
of the above sub-heading ............................... | 48.5% | ||
1.032.030 | 2.1.3.4 Taxi-cars ........................................... | 20% | |
1.032.035 | 2.1.3.5 Racing cars, go-karts and quad bikes | ||
not suitable to be used on the road ................. | 6.5% | ||
1.032.040 | 2.1.3.6 For other use ...................................... | 50.5% | |
1.032.050 | 2.1.4 Other vehicles used: | ||
1.032.051 | 2.1.4.1 For use as motor vehicle for hire: | ||
1.032.052 | 2.1.4.1.1 chauffeur driven vehicles: |
A 1421
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.053 2.1.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.054 2.1.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm715 per vehicle
30%
but not less than Lm715 per vehicle
1.032.055 2.1.4.1.1.3 other .................................... 50.5%
but not less than Lm1,200 per vehicle
1.032.056 2.1.4.1.2 self-drive vehicles intended for short term hire ............................................
1.032.057 2.1.4.1.3 self-drive vehicles intended for long term hire .............................................
50.5% but not less than Lm1,200 per vehicle
50.5% but not less than Lm1,200 per vehicle
1.032.058 2.1.4.1.4 other ............................................ 50.5%
but not less than Lm1,200 per vehicle
1.032.059 2.1.4.1.5 quad bikes to be used on the road 50.5%
but not less than Lm1,200 per vehicle
1.032.060 2.1.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.065 2.1.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm1,155 per vehicle
1.032.070 2.1.4.4 Taxi-cars ........................................... 50.5%
but not less than Lm1,200 per vehicle
1.032.075 2.1.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.080 2.1.4.6 For other use:
1.032.081 2.1.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
A 1422
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.082 2.1.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.083 2.1.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first December, 1975 ......
11%
but not less than Lm265 per vehicle
25.5% but not less than Lm610 per vehicle
1.032.084 2.1.4.6.2 other ............................................ 50.5%
but not less than Lm1,200 per vehicle
1.032.101 2.2 of a cylinder capacity exceeding 1000cc but not exceeding 1300cc:
1.032.102 2.2.1 Chassis fitted with engine and cab ........... 50.5%
1.032.105 2.2.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of
the driver’s cab and the bare rear platform 50.5%
1.032.110 2.2.3 Other vehicles, new:
1.032.111 2.2.3.1 For use as motor vehicle for hire:
1.032.112 2.2.3.1.1 chauffeur driven vehicles ............ 30%
1.032.113 2.2.3.1.2 self-drive vehicles intended for
short term hire ............................................ 30%
1.032.114 2.2.3.1.3 self-drive vehicles intended for
long term hire ............................................. 50.5%
1.032.115 2.2.3.1.4 other ............................................ 50.5%
1.032.116 2.2.3.1.5 quad bikes to be used on the road 50.5%
1.032.120 2.2.3.2 Ambulances, prison vans, hearses ..... 0%
1.032.125 2.2.3.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle
of the above sub-heading ............................... 48.5%
1.032.130 2.2.3.4 Taxi-cars ........................................... 20%
1.032.135 2.2.3.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.140 2.2.3.6 For other use ...................................... 50.5%
1.032.150 2.2.4 Other vehicles used:
1.032.151 2.2.4.1 For use as motor vehicle for hire:
1.032.152 2.2.4.1.1 chauffeur driven vehicles:
1.032.153 2.2.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.154 2.2.4.1.1.2 chaffeur driven limousines and chaffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm895 per vehicle
30%
but not less than Lm895 per vehicle
A 1423
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.155 2.2.4.1.1.3 other .................................... 50.5%
but not less than Lm1,500 per vehicle
1.032.156 2.2.4.1.2 self-drive vehicles intended for short term hire ............................................
1.032.157 2.2.4.1.3 self-drive vehicles intended for long term hire .............................................
50.5% but not less than Lm1,500 per vehicle
50.5% but not less than Lm1,500 per vehicle
1.032.158 2.2.4.1.4 other ............................................ 50.5%
but not less than Lm1,500 per vehicle
1.032.159 2.2.4.1.5 quad bikes to be used on the road 50.5%
but not less than Lm1,500 per vehicle
1.032.160 2.2.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.165 2.2.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm1,440 per vehicle
1.032.170 2.2.4.4 Taxi-cars ........................................... 50.5%
but not less than Lm1,500 per vehicle
1.032.175 2.2.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.180 2.2.4.6 For other use:
1.032.181 2.2.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.032.182 2.2.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.183 2.2.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first December, 1975 ......
11%
but not less than Lm330 per vehicle
25.5% but not less than Lm760 per vehicle
A 1424
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.184 2.2.4.6.2 other ............................................ 50.5%
but not less than Lm1,500 per vehicle
1.032.201 2.3 of a cylinder capacity exceeding 1300cc but not exceeding 1500cc:
1.032.202 2.3.1 Chassis fitted with engine and cab ........... 53%
1.032.205 2.3.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of
the driver’s cab and the bare rear platform 53%
1.032.210 2.3.3 Other vehicles, new:
1.032.211 2.3.3.1 For use as motor vehicle for hire:
1.032.212 2.3.3.1.1 chauffeur driven vehicles ............ 30%
1.032.213 2.3.3.1.2 self-drive vehicles intended for
short term hire ............................................ 30%
1.032.214 2.3.3.1.3 self-drive vehicles intended for
long term hire ............................................. 53%
1.032.215 2.3.3.1.4 other ............................................ 53%
1.032.216 2.3.3.1.5 quad bikes to be used on the road 53%
1.032.220 2.3.3.2 Ambulances, prison vans, hearses 0%
1.032.225 2.3.3.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle
of the above sub-heading ............................... 48.5%
1.032.230 2.3.3.4 Taxi-cars ........................................... 20%
1.032.235 2.3.3.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.240 2.3.3.6 For other use ...................................... 53%
1.032.250 2.3.4 Other vehicles, used:
1.032.251 2.3.4.1 For use as motor vehicle for hire:
1.032.252 2.3.4.1.1 chauffeur driven vehicles:
1.032.253 2.3.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.254 2.3.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm1,250 per vehicle
30%
but not less than Lm1,250 per vehicle
1.032.255 2.3.4.1.1.3 other .................................... 53%
but not less than Lm2,200 per vehicle
1.032.256 2.3.4.1.2 self-drive vehicles intended for short term hire ............................................
53%
but not less than Lm2,200 per vehicle
A 1425
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.257 2.3.4.1.3 self-drive vehicles intended for long term hire .............................................
53%
but not less than Lm2,200 per vehicle
1.032.258 2.3.4.1.4 other ............................................ 53%
but not less than Lm2,200 per vehicle
1.032.259 2.3.4.1.5 quad bikes to be used on the road 53%
but not less than Lm2,200 per vehicle
1.032.260 2.3.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.265 2.3.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm2,015 per vehicle
1.032.270 2.3.4.4 Taxi-cars .......................................... 53%
but not less than Lm2,200 per vehicle
1.032.275 2.3.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.280 2.3.4.6 For other use:
1.032.281 2.3.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.032.282 2.3.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.283 2.3.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first of December, 1975 .
11%
but not less than Lm460 per vehicle
26.5% but not less than Lm1,100 per vehicle
1.032.284 2.3.4.6.2 other ............................................ 53%
but not less than Lm2,200 per vehicle
1.032.301 2.4 of a cylinder capacity exceeding 1500cc but not exceeding 1800cc:
1.032.302 | 2.4.1 Chassis fitted with engine and cab ........... | 60% |
1.032.305 | 2.4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the driver’s cab and the bare rear platform | 60% |
A 1426
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.310 2.4.3 Other vehicles, new:
1.032.311 2.4.3.1 For use as motor vehicle for hire:
1.032.312 2.4.3.1.1 chauffeur driven vehicles ............ 30%
1.032.313 2.4.3.1.2 self-drive vehicles intended for
short term hire ............................................ 30%
1.032.314 2.4.3.1.3 self-drive vehicles intended for
long term hire ............................................. 60%
1.032.315 2.4.3.1.4 other ............................................ 60%
1.032.316 2.4.3.1.5 quad bikes to be used on the road 60%
1.032.320 2.4.3.2 Ambulances, prison vans, hearses 0%
1.032.325 2.4.3.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle
of the above sub-heading ............................... 48.5%
1.032.330 2.4.3.4 Taxi-cars ........................................... 20%
1.032.335 2.4.3.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.340 2.4.3.6 For other use ...................................... 60%
1.032.350 2.4.4 Other vehicles used:
1.032.351 2.4.4.1 For use as motor vehicle for hire:
1.032.352 2.4.4.1.1 chauffeur driven vehicles:
1.032.353 2.4.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.354 2.4.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm1,450 per vehicle
30%
but not less than Lm1,450 per vehicle
1.032.355 2.4.4.1.1.3 other .................................... 60%
but not less than Lm2,900 per vehicle
1.032.356 2.4.4.1.2 self-drive vehicles intended for short term hire ............................................
1.032.357 2.4.4.1.3 self-drive vehicles intended for long term hire .............................................
60%
but not less than Lm2,900 per vehicle
60%
but not less than Lm2,900 per vehicle
1.032.358 2.4.4.1.4 other ............................................ 60%
but not less than Lm2,900 per vehicle
A 1427
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.359 2.4.4.1.5 quad bikes to be used on the road 60%
but not less than Lm2,900 per vehicle
1.032.360 2.4.4.2 Ambulances, prison vans, hearses 21%
1.032.365 2.4.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm2,345 per vehicle
1.032.370 2.4.4.4 Taxi-cars ........................................... 60%
but not less than Lm2,900 per vehicle
1.032.375 2.4.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.380 2.4.4.6 For other use:
1.032.381 2.4.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.032.382 2.4.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.383 2.4.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first of December, 1975 .
16.5% but not less than Lm800 per vehicle
30%
but not less than Lm1,450 per vehicle
1.032.384 2.4.4.6.2 other ............................................ 60%
but not less than Lm2,900 per vehicle
1.032.401 2.5 of a cylinder capacity exceeding 1800cc but not exceeding 2000cc:
1.032.402 | 2.5.1 Chassis fitted with engine and cab ........... | 65% |
1.032.405 | 2.5.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the driver’s cab and the bare rear platform | 65% |
1.032.410 | 2.5.3 Other vehicles, new: | |
1.032.411 | 2.5.3.1 For use as motor vehicle for hire: | |
1.032.412 | 2.5.3.1.1 chauffeur driven vehicles ............ | 30% |
1.032.413 | 2.5.3.1.2 self-drive vehicles intended for short term hire ............................................ | 30% |
1.032.414 | 2.5.3.1.3 self-drive vehicles intended for long term hire ............................................. | 65% |
1.032.415 | 2.5.3.1.4 other ............................................ | 65% |
1.032.416 | 2.5.3.1.5 quad bikes to be used on the road | 65% |
A 1428
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.420 2.5.3.2 Ambulances, prison vans, hearses 0%
1.032.425 2.5.3.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle
of the above sub-heading ............................... 48.5%
1.032.430 2.5.3.4 Taxi-cars ........................................... 20%
1.032.435 2.5.3.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.440 2.5.3.6 For other use ...................................... 65%
1.032.450 2.5.4 Other vehicles, used:
1.032.451 2.5.4.1 For use as motor vehicle for hire:
1.032.452 2.5.4.1.1 chauffeur driven vehicles:
1.032.453 2.5.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.454 2.5.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm1,940 per vehicle
30%
but not less than Lm1,940 per vehicle
1.032.455 2.5.4.1.1.3 other .................................... 65%
but not less than Lm4,200 per vehicle
1.032.456 2.5.4.1.2 self-drive vehicles intended for short term hire ............................................
1.032.457 2.5.4.1.3 self-drive vehicles intended for long term hire .............................................
65%
but not less than Lm4,200 per vehicle
65%
but not less than Lm4,200 per vehicle
1.032.458 2.5.4.1.4 other ............................................ 65%
but not less than Lm4,200 per vehicle
1.032.459 2.5.4.1.5 quad bikes to be used on the road 65%
but not less than Lm4,200 per vehicle
1.032.460 2.5.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.465 2.5.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm3,135 per vehicle
A 1429
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.470 2.5.4.4 Taxi-cars ........................................... 65%
but not less than Lm4,200 per vehicle
1.032.475 2.5.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.480 2.5.4.6 For other use:
1.032.481 2.5.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.032.482 2.5.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.483 2.5.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first of December, 1975 .
16.5% but not less than Lm1,070 per vehicle
32.5% but not less than Lm2,100 per vehicle
1.032.484 2.5.4.6.2 other ................................................ 65%
but not less than Lm4,200 per vehicle
1.032.501 2.6 of a cylinder capacity exceeding 2000cc but not exceeding 2500cc:
1.032.540 2.6.3.6 For other use ............................ 75%
1.032.550 2.6.4 Other vehicles used:
1.032.551 2.6.4.1 For use as motor vehicle for hire:
A 1430
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.552 2.6.4.1.1 chauffeur driven vehicles:
1.032.553 2.6.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.554 2.6.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm2,920 per vehicle
30%
but not less than Lm2,920 per vehicle
1.032.555 2.6.4.1.1.3 other .................................... 75%
but not less than Lm7,300 per vehicle
1.032.556 2.6.4.1.2 self-drive vehicles intended for short term hire ............................................
1.032.557 2.6.4.1.3 self-drive vehicles intended for long term hire .............................................
75%
but not less than Lm7,300 per vehicle
75%
but not less than Lm7,300 per vehicle
1.032.558 2.6.4.1.4 other ............................................ 75%
but not less than Lm7,300 per vehicle
1.032.559 2.6.4.1.5 quad bikes to be used on the road 75%
but not less than Lm7,300 per vehicle
1.032.560 2.6.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.565 2.6.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm4,725 per vehicle
1.032.570 2.6.4.4 Taxi-cars ........................................... 75%
but not less than Lm7,300 per vehicle
1.032.575 2.6.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.580 2.6.4.6 For other use:
1.032.581 2.6.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
A 1431
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.582 2.6.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.583 2.6.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first of December, 1975 ..
16.5% but not less than Lm1,610 per vehicle
37.5% but not less than Lm3,650 per vehicle
1.032.584 2.6.4.6.2 other ............................................ 75%
but not less than Lm7,300 per vehicle
1.032.601 2.7 of a cylinder capacity exceeding 2500cc but not exceeding 3000cc:
1.032.602 2.7.1 Chassis fitted with engine and cab ........... 75%
1.032.605 2.7.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of
the driver’s cab and the bare rear platform 75%
1.032.610 2.7.3 Other vehicles, new:
1.032.611 2.7.3.1 For use as motor vehicle for hire:
1.032.612 2.7.3.1.1 chauffeur driven vehicles ............ 30%
1.032.613 2.7.3.1.2 self-drive vehicles intended for
short term hire ............................................ 30%
1.032.614 2.7.3.1.3 self-drive vehicles intended for
long term hire ............................................. 75%
1.032.615 2.7.3.1.4 other ............................................ 75%
1.032.616 2.7.3.1.5 quad bikes to be used on the road 75%
1.032.620 2.7.3.2 Ambulances, prison vans, hearses ..... 0%
1.032.625 2.7.3.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle
of the above sub-heading ............................... 48.5%
1.032.630 2.7.3.4 Taxi-cars ........................................... 20%
1.032.635 2.7.3.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.640 2.7.3.6 For other use ...................................... 75%
1.032.650 2.7.4 Other vehicles, used:
1.032.651 2.7.4.1 For use as motor vehicle for hire:
1.032.652 2.7.4.1.1 chauffeur driven vehicles:
1.032.653 2.7.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.654 2.7.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm3,360 per vehicle
30%
but not less than Lm3,360 per vehicle
A 1432
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.655 2.7.4.1.1.3 other .................................... 75%
but not less than Lm8,400 per vehicle
1.032.656 2.7.4.1.2 self-drive vehicles intended for short term hire ............................................
1.032.657 2.7.4.1.3 self-drive vehicles intended for long term hire .............................................
75%
but not less than Lm8,400 per vehicle
75%
but not less than Lm8,400 per vehicle
1.032.658 2.7.4.1.4 other ............................................ 75%
but not less than Lm8,400 per vehicle
1.032.659 2.7.4.1.5 quad bikes to be used on the road 75%
but not less than Lm8,400 per vehicle
1.032.660 2.7.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.665 2.7.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm5,435 per vehicle
1.032.670 2.7.4.4 Taxi-cars ........................................... 75%
but not less than Lm8,400 per vehicle
1.032.675 2.7.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.680 2.7.4.6 For other use:
1.032.681 2.7.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.032.682 2.7.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.683 2.7.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first of December, 1975 ..
16.5% but not less than Lm1,850 per vehicle
37.5% but not less than Lm4,200 per vehicle
A 1433
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.684 2.7.4.6.2 other ............................................ 75%
but not less than Lm8,400 per vehicle
1.032.701 2.8 of a cylinder capacity exceeding 3000cc:
1.032.702 2.8.1 Chassis fitted with engine and cab ........... 75%
1.032.705 2.8.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of
the driver’s cab and the bare rear platform 75%
1.032.710 2.8.3 Other vehicles, new:
1.032.711 2.8.3.1 For use as motor vehicle for hire:
1.032.712 2.8.3.1.1 chauffeur driven vehicles ............ 30%
1.032.713 2.8.3.1.2 self-drive vehicles intended for
short term hire ............................................ 30%
1.032.714 2.8.3.1.3 self-drive vehicles intended for
long term hire ............................................. 75%
1.032.715 2.8.3.1.4 other ............................................ 75%
1.032.716 2.8.3.1.5 quad bikes to be used on the road 75%
1.032.720 2.8.3.2 Ambulances, prison vans, hearses ..... 0%
1.032.725 2.8.3.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle
of the above sub-heading ............................... 48.5%
1.032.730 2.8.3.4 Taxi-cars ........................................... 20%
1.032.735 2.8.3.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.740 2.8.3.6 For other use ...................................... 75%
1.032.750 2.8.4 Other vehicles, used:
1.032.751 2.8.4.1 For use as motor vehicle for hire:
1.032.752 2.8.4.1.1 chauffeur driven vehicles:
1.032.753 2.8.4.1.1.1 classic, vintage and veteran vehicles manufactured on the thirty-first of December 1975 or before and certified authentic by a body approved by the Authority .....................................
1.032.754 2.8.4.1.1.2 chauffeur driven limousines and chauffeur driven faithful replicas of classic, vintage and veteran vehicles recognised as such by the Authority .......
30%
but not less than Lm4,400 per vehicle
30%
but not less than Lm4,400 per vehicle
1.032.755 2.8.4.1.1.3 other .................................... 75%
but not less than Lm11,000 per vehicle
1.032.756 2.8.4.1.2 self-drive vehicles intended for short term hire ............................................
75%
but not less than Lm11,000 per vehicle
A 1434
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.032.757 2.8.4.1.3 self-drive vehicles intended for long term hire .............................................
75%
but not less than Lm11,000 per vehicle
1.032.758 2.8.4.1.4 other ............................................ 75%
but not less than Lm11,000 per vehicle
1.032.759 2.8.4.1.5 quad bikes to be used on the road 75%
but not less than Lm11,000 per vehicle
1.032.760 2.8.4.2 Ambulances, prison vans, hearses ..... 21%
1.032.765 2.8.4.3 Light weight three-wheeled vehicles having the characteristic of a motor vehicle of the above sub-heading ...............................
48.5% but not less than Lm7,115 per vehicle
1.032.770 2.8.4.4 Taxi-cars ........................................... 75%
but not less than Lm11,000 per vehicle
1.032.775 2.8.4.5 Racing cars, go-karts and quad bikes
not suitable to be used on the road ................. 6.5%
1.032.780 2.8.4.6 For other use:
1.032.781 2.8.4.6.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.032.782 2.8.4.6.1.1 vehicles manufactured before or on the thirty-first of December, 1955 .
1.032.783 2.8.4.6.1.2 vehicles manufactured on or after the first of January, 1956, but not after the thirty-first of December, 1975 ..
16.5% but not less than Lm2,420 per vehicle
37.5% but not less than Lm5,500 per vehicle
1.032.784 2.8.4.6.2 other ............................................ 75%
but not less than Lm11,000 per vehicle
1.033.000 3. Electric vehicles:
1.033.010 | 3.1 battery driven electric vehicles ....................... | 0% |
1.033.020 | 3.2 petrol (or diesel) electric hybrid vehicles ........ | 16.5% |
1.034.000 | 4. Other: | |
1.034.010 | 4.1 Chassis fitted with engine and cab .................. | 60% |
A 1435
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.034.020 4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of
the driver's cab and the bare rear platform ............ 60%
1.034.030 4.3 Other:
1.034.040 | 4.3.1 New .......................................................... | 60% | |
1.034.050 | 4.3.2 Other ........................................................ | 60% | |
87.04 | Motor vehicles for the transport of goods | ||
1. Dumpers designed for off-highway use: | |||
1.041.001 | 1.1 Light Dumpers: | ||
1.041.002 | 1.1.1 New .......................................................... | 0% | |
1.041.003 | 1.1.2 Used ........................................................ | 0% | |
1.042.001 | 1.2 Other: | ||
1.042.010 | 1.2.1 Chassis fitted with engine and cab ........... | 57.5% but not less than Lm1,480 per vehicle | |
1.042.020 | 1.2.2 Other ……….................………………… | 57.5% but not less than Lm1,610 per vehicle |
2. Other (petrol, diesel or other):
1.043.000 2.1 vehicles with a g.v.w. not exceeding 3.5 tonnes:
1.043.001 2.1.1 Chassis fitted with engine and cab:
1.043.010 2.1.1.1 New ................................................... 57.5%
1.043.020 2.1.1.2 Other ................................................. 57.5%
but not less than Lm1,480 per vehicle
1.043.030 2.1.2 Other:
1.043.040 2.1.2.1 New ................................................... 57.5%
1.043.050 2.1.2.2 Other:
1.043.051 2.1.2.2.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.043.052 2.1.2.2.1.1 vehicles manufactured before or on the thirty-first of December 1955 ..
1.043.053 2.1.2.2.1.2 vehicles manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ...
10.5% but not less than Lm270 per vehicle
28.5% but not less than Lm735 per vehicle
A 1436
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.043.054 2.1.2.2.2 other ............................................ 57.5%
but not less than Lm1,480 per vehicle
1.044.000 2.2 vehicles with a g.v.w. exceeding 3.5 tonnes but not exceeding 5 tonnes:
1.044.010 2.2.1 Chassis fitted with engine and cab:
1.044.020 2.2.1.1 New ................................................... 57.5%
1.044.030 2.2.1.2 Other ................................................. 57.5%
but not less than Lm1,480 per vehicle
1.044.040 2.2.2 Other:
1.044.050 2.2.2.1 New ................................................... 57.5%
1.044.060 2.2.2.2 Other:
1.044.061 2.2.2.2.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.044.062 2.2.2.2.1.1 vehicles manufactured before or on the thirty-first of December 1955 ..
1.044.063 2.2.2.2.1.2 vehicles manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ...
10.5% but not less than Lm270 per vehicle
28.5% but not less than Lm735 per vehicle
1.044.064 2.2.2.2.2 other ............................................ 57.5%
but not less than Lm1,480 per vehicle
1.045.000 2.3 vehicles with a g.v.w. exceeding 5 tonnes but not exceeding 12 tonnes:
1.045.001 2.3.1 Chassis fitted with engine and cab:
1.045.011 2.3.1.1 New ................................................... 24%
1.045.020 2.3.1.2 Other ................................................. 57.5%
but not less than Lm1,480 per vehicle
1.045.030 2.3.2 Other:
1.045.041 | 2.3.2.1 New ................................................... | 24% |
1.045.050 | 2.3.2.2 Other: | |
1.045.051 | 2.3.2.2.1 classic, vintage and veteran vehicles certified authentic by an approved body: |
A 1437
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.045.052 2.3.2.2.1.1 vehicles manufactured before or on the thirty-first of December 1955 ..
1.045.053 2.3.2.2.1.2 vehicles manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ...
10.5% but not less than Lm540 per vehicle
28.5% but not less than Lm1,470 per vehicle
1.045.054 2.3.2.2.2 other ............................................ 57.5%
but not less than Lm2,960 per vehicle
1.046.000 2.4 vehicles with a g.v.w. exceeding 12 tonnes
1.046.001 2.4.1 Chassis fitted with engine and cab:
1.046.011 2.4.1.1 New ................................................... 24%
1.046.020 2.4.1.2 Other ................................................. 57.5%
but not less than Lm1,890 per vehicle
1.046.030 2.4.2 Other:
1.046.041 2.4.2.1 New ................................................... 24%
1.046.050 2.4.2.2 Other:
1.046.051 2.4.2.2.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.046.052 2.4.2.2.1.1 vehicles manufactured before or on the thirty-first of December 1955 ..
1.046.053 2.4.2.2.1.2 vehicles manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ...
10.5% but not less than Lm585 per vehicle
28.5% but not less than Lm1,585 per vehicle
1.046.054 2.4.2.2.2 Other ........................................... 57.5%
but not less than Lm2,960 per vehicle
3. Other (excluding electric vehicles):
1.047.010 | 3.1 chassis fitted with engine and cab .................. | 57.5% |
1.047.020 | 3.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the driver’s cab and the bare rear platform ........... | 57.5% |
1.047.030 | 3.3 Other: | |
1.047.040 | 3.3.1 New .......................................................... | 57.5% |
A 1438
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.047.050 3.3.2 Other ........................................................ 57.5%
but not less than Lm3,190 per vehicle
1.047.060 3.3.3 New tipper trucks, with a g.v.w.
exceeding 5 tonnes ............................................ 0%
1.047.070 3.3.4 New refuse disposal trucks, with a g.v.w.
exceeding 5 tonnes ............................................ 0%
1.047.080 3.3.5 New road tankers amd bowsers, with a
g.v.w. exceeding 5 tonnes ................................. 0%
1.048.000 4. Electric vehicles:
1.048.010 4.1. battery driven electric vehicles ...................... 0%
1.048.020 4.2. petrol (or diesel) electric hybrid vehicles ....... 16.5%
1.050.000 1. Crane lorries .......................................................... 0%
1.051.000 2. Mobile drilling derricks ........................................ 0%
1.052.000 3. Fire fighting vehicles ............................................ 0%
1.053.000 4. Concrete-mixer lorries .......................................... 0%
1.054.000 5. Other:
1.054.010 5.1. Breakdown lorries ......................................... 0%
1.054.020 5.2. Concrete-pumping lorries .............................. 0%
1.054.030 5.3. Other .............................................................. 0%
1.061.000 1. For tractors (other than tractors of H.S. heading
87.09) ........................................................................
1.062.000 2. For motor vehicles for the transport of ten or more persons, including the driver .....................................
The rates of tax applicable in categories
1 to 4 as per H.S. Code No.
87.01
The rates of tax applicable in categories
1 to 6 as per H.S. Code No.
87.02
A 1439
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.063.000 3. For motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No. 87.02), including station wagons and racing cars ..................................
The rates of tax applicable in categories
1 to 4 as per H.S. Code No.
87.03
1.064.000 4. For motor vehicles for the transport of goods ........ The rates of tax
applicable
in categories
1 to 5 as
per H.S. Code No.
87.04
1.065.000 5. For special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) .......................
The rates of tax applicable in categories
1 to 5 as per H.S. Code No.
87.05
1.081.000 1. For tractors (other than tractors of H.S. heading
87.09):
1.081.001 1.1 Motor vehicle chassis frames .......................... The rates of tax
applicable in categories
1 to 4 as per H.S. Code No.
87.01
1.081.010 1.2 Other parts ...................................................... 0%
1.082.000 2. For motor vehicles for the transport of ten or more persons, including the driver:
1.082.001 | 2.1 Motor vehicle chassis frames .......................... | The rates |
of tax | ||
applicable | ||
in | ||
categories | ||
1 to 6 as | ||
per H.S. | ||
Code No. | ||
87.02 |
A 1440
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.082.010 2.2 Other parts ...................................................... 0%
1.083.000 | 3. For motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No. 87.02), including station wagons and racing cars: | |
1.083.001 | 3.1 Motor vehicle chassis frames .......................... | The rates of tax applicable in categories 1 to 4 as per H.S. Code No. 87.03 |
1.083.010 | 3.2 Other parts ...................................................... | 0% |
1.084.000 | 4. For motor vehicles for the transport of goods: | |
1.084.001 | 4.1 Motor vehicle chassis frames .......................... | The rates of tax applicable in categories 1 to 5 as per H.S. Code No. 87.04 |
1.084.010 | 4.2 Other parts ...................................................... | 0% |
1.085.000 | 5. For special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile |
workshops, mobile radiological units):
1.085.001 5.1 Motor vehicle chassis frames .......................... The rates of tax
applicable
in categories
1 to 5 as
per H.S. Code No.
87.05
1.085.010 5.2 Other parts ...................................................... 0%
A 1441
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.111.000 1. With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc:
1.111.010 1.1 Cycles fitted with an auxiliary motor:
1.111.011 1.1.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.111.012 1.1.1.1 manufactured before or on the thirty-
first of December 1955 .................................. 6.5%
1.111.013 1.1.1.2 manufactured on or after the first of
January 1956 but not after the thirty-first of
December 1975 ............................................. 14.5%
1.111.014 1.1.2 other ......................................................... 28.5%
1.111.020 1.2 Other:
1.111.021 1.2.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.111.022 1.2.1.1 manufactured before or on the thirty- first of December 1955 ..................................
1.111.023 1.2.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 .............................................
6.5% but not less than Lm11 per vehicle
14.5% but not less than Lm23 per vehicle
1.111.024 1.2.2 other ......................................................... 28.5% but not less than Lm45 per vehicle
1.112.000 2. With reciprocating internal combustion piston engine of cylinder capacity exceeding 50cc but not exceeding 250cc:
1.112.010 | 2.1 Cycles fitted with an auxiliary motor: | |
1.112.011 | 2.1.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority: | |
1.112.012 | 2.1.1.1 manufactured before or on the thirty- first of December 1955 .................................. | 6.5% |
1.112.013 | 2.1.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ............................................. | 14.5% |
1.112.014 | 2.1.2 other ......................................................... | 28.5% |
1.112.020 | 2.2 Other: | |
1.112.030 | 2.2.1 With cylinder capacity exceeding 50cc but not exceeding 125cc: | |
1.112.031 | 2.2.1.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority: |
A 1442
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.112.032 2.2.1.1.1 manufactured before or on the thirty-first of December 1955 .....................
1.112.033 2.2.1.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ......................................
6.5% but not less than Lm20 per vehicle
14.5% but not less than Lm44 per vehicle
1.112.034 2.2.1.2 other .................................................. 28.5% but not less than Lm85 per vehicle
1.112.040 2.2.2 With cylinder capacity exceeding 125cc but not 250cc:
1.112.041 2.2.2.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.112.042 2.2.2.1.1 manufactured before or on the thirty-first of December 1955 .....................
1.112.043 2.2.2.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 ......................................
6.5% but not less than Lm30 per vehicle
21%
but not less than Lm98 per vehicle
1.112.044 2.2.2.2 other .................................................. 42%
but not less than Lm195 per vehicle
1.113.000 3. With reciprocating internal combustion piston engine of cylinder capacity exceeding 250cc but not exceeding 500cc:
1.113.001 3.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.113.002 3.1.1 manufactured before or on the thirty-first of December 1955 .............................................
1.113.003 3.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 .................................................
6.5% but not less than Lm36 per vehicle
21%
but not less than Lm115 per vehicle
1.113.004 3.2 other ............................................................... 42%
but not less than Lm230 per vehicle
1.114.000 4. With reciprocating internal combustion piston engine of cylinder capacity exceeding 500cc but not exceeding 800cc:
A 1443
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.114.001 4.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.114.002 4.1.1 manufactured before or on the thirty-first of December 1955 .............................................
1.114.003 4.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 .................................................
6.5% but not less than Lm47 per vehicle
21%
but not less than Lm150 per vehicle
1.114.004 4.2 other ............................................................... 42%
but not less than Lm300 per vehicle
1.115.000 5. With reciprocating internal combustion piston engine of cylinder capacity exceeding 800cc:
1.115.001 5.1 classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.115.002 5.1.1 manufactured before or on the thirty-first of December 1955 .............................................
1.115.003 5.1.2 manufactured on or after the first of January 1956 but not after the thirty-first of December 1975 .................................................
6.5% but not less than Lm98 per vehicle
21%
but not less than Lm315 per vehicle
1.115.004 5.2 other ............................................................... 42%
but not less than Lm630 per vehicle
1.116.000 6. Battery driven electric motorcycles ....................... 0%
1.117.000 7. Other ..................................................................... 42%
1.141.000 1. Chassis frames for motorcycles (including mopeds) and for cycles fitted with an auxiliary motor, with or without side-cars ................................
The rates of tax applicable in categories
1 to 7 as per H.S. Code No.
87.11
A 1444
H.S. Code No.
VERA Code
Number
Goods Rate of Tax
1.142.000 2. Invalid carriages chassis frames ............................ The rates of tax
applicable in H.S. Code No.
87.13
1.143.000 3. Other parts ............................................................ 0%.".
Amendment to the Excise Duty Act.
Cap. 382.
Amendment to the Fourth Schedule to the principal Act.
Amendment of the Value Added Tax Act.
Cap. 406.
Amendment of article 76 of the principal Act.
(2) The provisions of this Part shall be deemed to have come into force on 16th October 2007.
(a) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Electricity falling under
CN Code
2716", there shall be substituted the following: "Lm 0.29 per MWh"; and
(b) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Coal and Coke falling within
CN Codes 2701, 2702 and 2704", there shall be substituted the following:
"Lm 0.09 per 1 gigajoule, gross calorific value".
''after the lapse of the time fixed by the Court:
Provided that the offender may, within thirty days after final judgement, apply to the Court which convicted him, requesting a total
or partial remission of the penalty imposed
A 1445
under this article. The Court may grant a total or partial remission of such penalty provided that the prosecution, with the written
concurrence of the Commissioner to be filed with any reply to such application, agrees to such request. Any such application shall
be served on the prosecution which shall reply within fifteen working days from such notification.''.
Passed by the House of Representatives at Sitting No. 602 of the
12th December, 2007.
ANTON TABONE
Speaker
RICHARD J. CAUCHI
Clerk to the House of Representatives
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