Home | Databases | WorldLII | Search | Feedback Maltese Laws

Motor Vehicles Registration and Licensing Act (Cap. 368) Consolidated

CHAPTER 368

MOTOR VEHICLES REGISTRATION AND LICENSING ACT

To provide for the registration and licensing of motor vehicles in Malta.

1st January, 1994

ACT X of 1994 as amended by Legal Notice 191 of 1994; Acts IV and XXVI of 1997; Legal Notice 18 of 1998; Act XVI of 1998; Legal Notice 170 of 1998; Act VI of 1999; Legal Notices 110 and 217 of 2000; Acts XXIII of

2000, IX of 2001, II and XXX of 2002, and II of 2003; Legal Notice 94 of

2003; Acts II of 2004, XIX of 2005, II of 2006 and IV of 2007; Legal Notice

425 of 2007; Act XXXII of 2007; Legal Notice 105 of 2008; and Acts VI

and XV of 2009, XI of 2010 and IV of 2011.

Substituted by: VI. 2009.2.

1. The short title of this Act is the Motor Vehicles Registration and Licensing Act.

2. (1) In this Act, unless the context otherwise requires -

"Administr ative Review Tr ib unal" means the Administrative
Review Tribunal established under the Administrative Justice Act;
"agricultural tractor" means a tractor used primarily for work on land in connection with agriculture;
"Authority" means the Authority for Transport in Malta set up under the provisions of the Authority for Transport in Malta Act;
"bro ugh t in to Malta" means th e en try i n to Malt a o f a mot o r vehicle coming from -
(a) a Member State,
(b) the Channel Islands (Guernsey and Jersey), (c) the Isle of Man,
(d) Monaco,
(e) Andorra, or
(f) San Marino
and which was put into free circulation in such Member State, or in the Channel Islands, or in the Isle of Man, or in Monaco, or in Andorra, or in San Marino, as the case may be, prior to entry into Malta;
"business use" with respect to a means of transport means the use of such means of tr anspor t in th e dire ct e xerc ise of an activity carried out for a consideration or financial gain;
"category M vehicles" means motor vehicles with at least four wheels designed and constructed for the carriage of passengers, and they comprise M1, M2 and M3 vehicles;
"cc" means the cubic capacity of the engine of a motor vehicle;
"certificate" means the certificate of registration issued in terms of article 14;

Short title. Substituted by: VI. 2009.3.

Interpretation. Amended by: XXIII. 2000.30; IX. 2001.14;

II. 2002.3; II. 2003.38; II. 2004.43; XIX. 2005.2; IV. 2007.21;

XXXII. 2007.76; VI. 2009.4;

XV. 2009.49; XI. 2010.2;

IV. 2011.47. Cap. 490. Cap. 499.

"certificate of conformity" means a certificate of conformity issued by a manufacturer of a motor vehicle under any provision of the law of a Member State transposing Directive 70/156/EEC as amended;
"chauffeur driven vehicle" means an M1 motor vehicle registered and licensed to be hired from a public service garage to be driven by the owner of such garage or by his employee;
"circulation licence fee" means the fee paid on the licensing of a motor vehicle and annually thereafter;
"circulation permit" means the permit issued annually by the Authority in terms of the provisions of the provisos to item 6 of the Fourth Schedule;
"commercial vehicle" m e ans any road vehicle which, by its design or equipment, is suitable for and intended for transporting, whether for payment or without payment:
- more than nine persons, including the driver,
- goods,
and also includes any road vehicle for special use other than transport as such;
"CO2 emissions" means the level of carbon dioxide emissions for a vehicle measured in accordance with Directive 80/1268/EEC as amended and contained in the relevant EC type-approval certificate or EC certificate of conformity, and where the vehicle is not type-
approved, for that particular vehicle the emissions level contained in a document ac ceptable to the Authority, a s pres cribed in regulations, showing a level of emissions comparable to that in Annex VIII of Directive 70/156/ EEC, as amended;
" Council Regu lation (EEC) No 881/92 " means Council Regulation (EEC) No 881/92 of the 26th March, 1992, on access to the market in the carriage of goods by road within the Community to or from the territory of a Member State or passing across the territory of one or more Member States;
" Council Regu lation (EEC) No 684/92 " means Council Regulation (EEC) No 684/92 of the 16th March, 1992, on common rules for the international carriage of passengers by coach and bus, as amended;
"depreciation" means, for the purpose of this Act, the reduction in value of a motor vehicle resu lting from use and obso lescence. Depreciation is calculated from the vehicle’s date of first registration and allows for the original value of the vehicle to be modified for the purposes of tax deduction;
"Directive 70/156/EEC” means Council Directive 70/156/EEC of
6th February 1970 on the approximation of the laws of the Member
States relating to the type-approval of motor vehicles and their trailers;
"Directive 70/220/EEC" means Council Directive 70/200/EEC of t h e 20 th March , 19 70 o n th e ap prox im at ion o f th e l a ws of t h e Member S t ates relat i ng to measures to b e tak e n ag ai nst air
pollution by gases from positive-ignition engines of motor vehicles as amended;
"Directive 80/1268/EEC” means Council Directive 80/ 1268/EEC of 16th December 1980 relating to the carbon dioxide emissions and the fuel consumption of motor vehicles;
"Directive 88/77/EEC" means Council Directive 88/77/EEC of 3
December 1987 on the approximation of the laws of the Member
States relating to the measures to be taken against the emission of gaseous pollutants from diesel engines for use in vehicles;
"Directive 98/69/EC" means Directive 98/69/EC of the European Parliament and of the Council of the 13th October 1998 relating to measures to be taken against air pollution by emissions from motor vehicles as amended;
" Direct ive 1 999/ 96/EC" m eans Di recti v e 19 99/9 6 /EC of th e European Parliament and of the Council of 13 December 1999 on the approxim ation of the laws of the Member States relating to me asure s to be taken against the emission of gas e ous and particulate pollutants from compression ignition engines for use in ve h ic l es, a n d t h e em is si on o f ga se ou s p o l lu t an t s fro m po s it i v e
ignition engines fuelled with natural gas or liquified petroleum gas for use in vehicles and amending Council Directive 88/77/EEC;
" Direct ive 2 005/ 55/EC" means Directive 2005/55/ E C of the European Parliament and of the Council of 28 September 2005 on the approximation of the laws of the Member States relating to the me asure s to be taken against the emission of gas e ous and particulate pollutants from compression ignition engines for use in ve h ic l es, a n d t h e em is si on o f ga se ou s p o l lu t an t s fro m po s it i v e ignition engines fuelled with natural gas or liquified petroleum gas for use in vehicles;
"electric vehicle" means a vehicle that derives its motive power exclusively from an electric moto r, and it include s an electric motorcycle;
"Euro 2", "Euro 3", "Euro 4", "Euro 5", "Euro 6", "Euro II", "Euro III", "Euro IV", "Euro V" and "Euro VI" mean the emission standards set for all motor vehicles under Directive 70/220/EEC, Directive 88/
77/EEC, Directive 1999/96/ EC, Directive 2005/55/EC, Regulation
(EC) No 715/2007 and Regulation 595/2009;
"European Union" has the same meaning as is assigned to it in article 2 of the European Union Act, and includes Norway, Iceland and Liechtenstein;
"goods carrying vehicle" means any N1, N2 or N3 motor vehicle as defined in this article;
"hybrid vehicle" means a vehicle having at least two different energy converters and two different energy storage systems for the purpose of vehicle propulsion;
"im ported into Malta" m eans the entry into Malta of a motor vehicle from a third country;
''invoice'' means a document issued by the manu facturer or an

Cap. 460.

authorised agent of the manufacturer 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;
"Latest Euro Standard" means and corresponds to the dates set out in the current EU Directives and Regulations establishing emission limits for the registration of new motor vehicles;
"leasing" shall mean a contract under which the owner of a motor vehicle grants to another person the exclusive possession of the motor vehicle for an agreed period, in return for a consideration, and under such conditions that the possessor of the motor vehicle will be obliged to pay the full amount of the consideration, or a penalty, to the owner of the motor vehicle, should the contract be terminated before the expiration of the agreed period;
"length of motor vehicle” means the length of the motor vehicle contained in the certificate of conformity, and where the vehicle is not cove red by such a certificat e, the length contained in a docu m ent acceptable to the A u thority showi ng the technical specifications of that vehicle;
"limousine" means a luxury passenger vehicle which either has a chassis or wheel-base that has been stretched, or is a sedan which is promoted as a luxury vehicle by its manufacturer;
"maximum authorized mass" means the maximum technically permissible laden m a ss of a motor vehicle as stated by the manufacturer;
"Member State" means a Member State of the European Union; "Minister" means the Minister responsible for transport;
"M1 motor vehicle" means a vehicle used for the carriage of passengers and comprising no more than eight seats in addition to the driver ’s seat;
"M2 motor vehicle" means a vehicle used for the carriage of passengers, comprising more than eight seats in addition to the driver ’s seat, and having a maximum mass not exceeding 5 tonnes;
"M3 motor vehicle" means a vehicle used for the carriage of passengers, comprising more than eight seats in addition to the driver ’s seat, and having a maximum mass exceeding 5 tonnes;
"mo t or cy cl e" me a n s a t w o-w h e e l ve hi cl e wit h o r wi tho u t a sidecar, fitted with an engine having a cylinder capacity of more than 50 cm 3 of t h e i n t e rn al c o m bust i on t ype and , or hav i n g a
maximum design speed of more than 45 km per hour, and including a motor tricycle;
"motor route bus" means a passenger transport vehicle licensed to provide a public passenger transport service;
"motor vehicle" means any vehicle which falls within any of the descriptions listed in the First and Second Schedules;
"motor vehicle provisionally registered by the Authority" means a mo tor v e hi cle wh ich is bro ught into Malta or which is
intention of being re-exported or exported, as the case may be, within a period of ninety days from -
(a) the date of its original entry into Malta; or
(b) from the release of the said vehicle from a bonded warehouse, in accordance with the provisions of article 20; or
(c) in the case of a vehicle manufactured in Malta, from the date of being provisionally registered by the Authority;
"N1 motor vehicle " means a ve hicle used for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes;
"N2 motor vehicle " means a ve hicle used for the carriage of goods and having a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes;
"N3 motor vehicle " means a ve hicle used for the carriage of goods and having a maximum mass exceeding 12 tonnes;
"new motor vehicle" means, for the purposes of this Act, a motor vehicle which has never been registered in any country;
"owner" means the person by whom the motor vehicle is kept, and where the vehicle is the subject of a hire-purchase agreement o r a lease, the person in possession of the vehicle un der the agreement or lease;
"particulate matter" means the particulate emissions produced by diesel-powered motor vehicles as measured in accordance with Directive 70/220/EEC, as amended;
"person" includes any body of persons; "person residing in Malta" means:
(a) a person to whom an identity card has been issued in terms of the Identity Card Act or who is legally obliged to have an identity card issued under the Identity Card Act;
(b) a person, other than an individual, having his only or principal place of business in Malta;
"private use" means any use other than business use;
"private motor vehicle" means any road motor vehicle, including its trailer, if any, other than commercial vehicle, and includes a motor-cycle and a caravan;
"public passenger transport service" means the regular passenger transpo rt ser vices of gen er al econ omi c int erest p rovi ded t o th e public on a continuous and non-discriminatory basis;
"quad bikes" means a four-wheeled bike with handlebars whose maximum design speed is more than 45 km per hour;
"quadricycle” means a motor vehicle with four wheels whose un laden m a ss is not more than 400 kg, or 550 k g for vehicles intended for carrying goods, not including the mass of batteries in the case of electric vehicles, and whose maximum net engine power

Cap. 258.

does not exceed 15 kW;
"racing vehicle" means a motor vehicle specifically constructed for competitive purposes and may only be used in areas which are exclusively reserved for such competitive events;
"registration tax" means the registration tax charged and levied in terms of article 3;
"Regulation 595/2009" means Regulation (EC) No 595/2009 of the European Parliament and of the Council of 18 June 2009 on type-ap p roval of mot o r vehicles and engin e s wit h respect to emissions from heavy duty vehicles (Euro VI) and on access to vehicle repair and maintenance information;
"Regulation (EC) No 715/2007" means Regulation (EC) No 715/
2007 of the European Parliament and of the Council on type approval
of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information;
'"RV" means the registration value of the motor vehicle in terms of article 9;
"road" means any national, arterial, distributor, access and local access road;
"self-drive motor veh i cle for long term hire" m eans a m o tor vehicle which is imported, licensed and registered to be hired from a public service garage, and for the purpose of being driven by such hirer for a period exceeding in total ninety days;
"self-drive motor vehicle for sho rt term hir e" means a mot or vehicle which is imported, licensed and registered to be hired from a public service garage, and for the purpose of being driven by such hirer for a period, which shall be not renewable, not exceeding in total ninety days:
Provided that the Chief Executive of the Authority may, und er su ch cond itions as h e m a y deem fit to im pose, grant permission to the public service garage for the self-drive motor vehicle intended for short term hire to be hired by a hirer or granted under leasing terms to Government departments and, or entities for a long term;
"special purpose vehicle" means a vehicle which is designed, constructed or adapted solely or mainly for a purpose other than the carriage of persons or goods and classified under the First Schedule;
"third country" means a country other than a Member State;
"used motor vehicle" means a motor vehicle which is not a new motor vehicle;
"vintage vehicle classification committee" means a committee co mpri si ng a chairman an d t w o memb er s ap poi nt ed by th e Aut hori t y, all of w hom p o ssessing the n e cessary t e chni cal competence, whose function shall be to -
(a) classify vehicles as vintage or classic or veteran
and
(b) calculate the registration value of any such vehicles for the purpose of calculating the registration tax, based on -
(i) the invoice value, or
(ii) the average market value of identical, equivalent, or similar motor vehicles on the international market when the invoice value is deemed by the committee to be unreasonably low.
(2) For the purposes of this Act a motor vehicle in respect of which any works have been done in Malta, including the fitting of an engine to a chassis or frame, shall be deemed to have been manufactured in Malta if the chassis or frame had not formed part of any motor vehicle imported into Malta or if the chassis or frame had formed part of a motor vehicle whose registration in Malta has been cancelled.
(3) Any reference in this Act to the owner of a motor vehicle shall be co nstrued as includ ing a reference to every co-o wner thereof and to every person who has at the time relevant to such reference the motor vehicle in his possession or under his control.

2A. (1) No person shall have in his possession or charge any motor vehicle which has not been registered with the Authority and on which the applicable registration tax has not been paid unless -

(a) that person is an authorized manufacturer, agent or dealer of motor vehicles and the vehicle in his possession or charge is not being used on the road, or
(b) the vehicle is registered in another country and may be used temporarily on the roads in Malta in accordance with the provisions of article 18.
(2) No motor vehicle shall be used on the road without a circulation licence issued by the Authority unless that vehicle is the subject of an exemption under this Act or has a valid circulation licence issued by the competent authority in another country.

Motor vehicles to be registered. Added by:

VI. 2009.5. Amended by: XI. 2010.4.

3. There shall be charged and levied by the Authority on account of th e Gove rnment a registration ta x and a circulation licence fee at the rate or in the amount specified in this Act on the registration and licensing of -

(a) every motor vehicle imported or brought into Malta, and
(b) every motor vehicle manufactured in Malta,
unless the vehicle is the subject of an exemption under this Act or is already registered and licensed in another country and is brought or imp ort e d t e m p o r ari l y into Malt a in acco rdan ce wit h th e provisions of article 18.

Charge to tax. Amended by: XXIII. 2000.30: XIX. 2005.3. Substituted by: VI. 2009.6. Amended by:

XI. 2010.5.

Certificate of conformity. Added by:

VI. 2009.7.

Notice of importation, bringing in, or manufacture of motor vehicles. Amended by: XXIII. 2000.30; XIX. 2005.4;

VI. 2009.8.

Motor vehicle not to be taken out of bond or removed from place of manufacture without authorization. Amended by: XXIII. 2000.30; XIX. 2005.5.

3A. Every motor vehicle imported or brought into Malta or manuf act u red in Mal t a sh al l, un less ot herw ise di rected by th e Authority, be accompanied by a certificate of conformity issued by

th e m a nufacturer , or any ot her similar an d equivalent documen tat i on in respect t o the mot o r vehicle as p r oof t h at it complies with all relevant type approval requirements which the
Authority may from time to time request, or as may be prescribed.

4. Every person who imports or brings a motor vehicle into Malta and every person who manufactures a motor vehicle in Malta shall give notice of such importation, bringing in or manufacture to the Authority in such manner as the Authority may from time to time direct, or as may be prescribed by regulations.

5. (1) No motor vehicle may be released from customs or taken out of any customs bond and no motor vehicle manufactured in Malta may be remov e d fro m the place in wh ich it has been man u factu r ed an d used, or kept o n th e road, except wit h th e authorization in writing of the Authority.

(2) The said authorization may be made subject to any con ditio ns which t he Auth orit y m ay deem f it t o im pose for the safeguard of any tax which is or which may become due under this Act.

Classification of motor vehicles. Amended by:

IX. 2001.15; XXIII. 2000.30;

XIX. 2005.6. Substituted by: VI. 2009.6.

Amended by: XI. 2010.6.

6. (1) Every motor vehicle imported or brought into Malta an d w h ich is n o t regi stered in Malta and every motor vehicle manufactured in Malta shall be classified by the Authority under one of the categories listed in the First or Second Schedules, as the case may be, unless the vehicle is the subject of an exemption from registration under this Act.

(2) An M1 motor vehicle imported into Malta which - (a) is not a new motor vehicle;
(b) is not accompanied by a certificate of conformity
issued in accordance with the most recent EC
Directive and corresponding emission stage or standard issued by the European Community; and
(c) was manufactured more than four years prior to the date of coming into force of the most recent EC Directive as laid down therein and which stipulates the latest emission stage or standard,
shall be classified under the Second Schedule and a tax shall be levied thereon at the rate or in the amount specified therein:
Provided that the most recent EC Directive shall be the EC Directive applicable at the point of import of the motor vehicle:
Provided further that all M1 motor vehicles manufactured prior to the date of coming into force of the recent amendments to Directive 98/69/EC and Directive 70/220/EEC, shall be classified under the Second Schedule, and a tax shall be levied thereon at the rate or in the amount specified therein.
(3) Any N1, N2, N3, M2 and M3 vehicle and any motor vehicle classified as a special purpose motor vehicle imported or brought into Malta or m a nufactured in Malt a shall, fo r registration purposes, be accompa n ied by a docume nt issued by the manufacturer which identifies the emission level of the vehicle:
Provided that where the said document does not identify the emission level of the motor vehicle, the classification of the vehicle shall be based on the year of manufacture of the vehicle, and the tax to be levied thereon shall be at the rate specified in the First and Second Schedules.

6A. Without prejudice to the provisions of article 19(3)(i), any motor vehicle imported into another Member State from a third country with the scope of being used in Malta, shall on its entry into Malta be deemed to have been imported into Malta so long as the owner of the vehicle does not prove to the Authority that the motor vehicle was used by him in the Member State from where it was brought.

7. (1) Where an M1 motor vehicle is imported or brought into Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maxim u m applicable CO 2 , and, where applicable, also the
particulate matter, attributed to such a motor vehicle of the same
category.
(2) Where a motor vehicle, other than an M1 motor vehicle, is im ported or brou ght in to Malt a wi tho u t an engi ne, it shal l b e provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maximum applicable cc.
(3) Where the Authority is not satisfied that it has all the information or evidence relevant to the proper classification of a mot o r vehicle it m a y p r ovi sionall y classify that mo tor vehi cl e un der an y cat ego r y w h i c h it deems appropriate in the circumstances.
(4) Upon presentation of the relevant certification, the Authority may at any time replace a provisional classification by a definitive classification either under the same category or under a different category, and the registration tax due under this Act on the registration of the relevant motor vehicle shall upon such definitive classification be adjusted and due accordingly in accordance with the provisions of article 11.

Anti-abuse provision. Added by: VI. 2009.10.

Provisional classification. Amended by: XXIII. 2000.30; XIX. 2005.7;

VI. 2009.11; XI. 2010.7.

8. (1) Registration tax on M1, M2 and M3 vehicles shall be du e on th e re gi st ra ti o n va lu e of a motor ve hicle classified or provisionally classified under the Second Schedule, at the rate or in the amount specified a g a i nst th e respec tive ca te gory a n d in accordance with the criteria identified under each Schedule:

Provided that in respect of used M1 vehicles classified under the Second Schedule other than those classified under article
6(2) shall not e x ceed the res i dua l deprec iated tax value of a n

Rate of registration tax and circulation licence fee. Amended by"

IX. 2001.18; XIX. 2005.8.

Substituted by: VI. 2009.12.

Amended by: XI. 2010.8.

identical or similar motor vehicle on the Maltese market.
(2) Registration tax on N1, N2 and N3 vehicles shall be at the rates or amounts specified in the First Schedule.
(3) A circulation licence fee shall be due on the licensing of a motor vehicle registered under this Act at the rate specified in the Fourth Schedule and every year thereafter.
(4) Where an M1 motor vehicle, already registered by the Authority, is fitted with a new engine or its engine is fitted with a device in resp ect of which ther e is in forc e a ce rti f ic a t e of conform ity i s sued by the m a n u facturer, an d thus qu al ify for reduced CO2 or particulate matter levels, that vehicle shall qualify
for a circulation licence fee applicable to those reduced CO2 or
particulate matter levels:
Provided that vehicle is covered by a reduced emissions ce rt ifi c at e is s u e d by a n au th or ise d examiner or an ac credited testing facility.
Provided further that where such motor vehicle had been registered with the Authority prior to the 1st January, 2009, it shall be classified under the res p ective cc of that engine and the appropriate circulation licence fee shall apply.
(5) Where a motor vehicle other than an M1 motor vehicle, is fitted with a new engine, that vehicle shall qualify for a circulation licence fee applicable to that engine’s cc.

Registration value. Amended by: XXXII. 2007.77. Substituted by:

VI. 2009.13. Amended by:

XI. 2010.9.

9. (1) The registration value of a new category M1 motor vehicle, motor cycle, quad bike or quadricycle imported or brought into Malta or manufactured in Malta shall be the price quoted on the invoice, and also, where applicable, the insurance and freight.

(2) The registration value of a used category M1 motor vehicle, motor cycle, quad bike, quadricycle or classic, vintage or veteran vehicle imported or brought into Malta shall be deemed to be the average market value of identical, equi val ent , or sim ilar m otor vehicles on the Maltese market, which value shall be arrived at by depreciating the m anufacturer ’s invoice v alue and al so, wh ere appl icab le, t h e insurance and freight of such moto r vehicle imported or brought into Malta as new or manufactured in Malta to the current Maltese market value:
Provided that the current Maltese market value shall be determined at the point the motor vehicle is brought to charge to tax.

Conversion of classification. Amended by: XXIII. 2000.30; II. 2002.4;

II. 2004.44. Substituted by: VI. 2009.14.

10. (1) Without prejudice to anything contained in any other law th e owne r of a m otor vehicle which has been classified or provisionally classified under this Act shall not carry out or allow any other person to carry out any addition, alteration or adaptation in resp ect thereto withou t the au thorisat ion in writing by th e Authority.

(2) The owner shall thus give notice to the Authority before he may carry out or allow any other person to carry out such addition, alteration or adaptation and before he may make or allow any other
person to make any use thereof, if the description of that motor vehicle would, as a consequence of such works or use, fall within a category other than that under which it has been classified.
(3) When a notice has been given as aforesaid or when any works or use as aforesaid have been carried out or has been made on the authorisation of the Authority, the Authority may convert the classification of the motor vehicle accordingly.
(4) When -
(a) a conversion of the classification of a motor vehicle is occasioned by any works carried out in respect thereto or by any use made thereof, and
(b) the rate of registration tax or the amount of registration tax chargeable with respect to motor vehicles classified under the category to which the classification has been converted is higher than the rate of registration tax or the amount of registration tax charged with respect to the original classification of that motor vehicle,
an additional registration tax shall be due at the difference between the said two rates on the registration value of that motor vehicle as determined at the time of the original classification or in an amount equivalent to the difference between the said two amounts, as the case may be:
Provided that the provisions of this subarticle shall not apply if the conversion of the classification occurs later than sixty months from the date on which the original classification had been made in the case -
(i) where the motor vehicle was first registered under this
Act before the 31st December, 2001; or
(ii) of the conversion in the classification of a self-drive motor vehicle for short term hire, or a selfdrive motor vehicle for long term hire or a chauffeur driven motor vehicle:
Provided further that the provisions of this subarticle shall not apply if the conversion of the classification occurs later than thirty-six months following the date of the original classification in the case of vehicles registered for use as self-drive vehicles for short-time hire.
(5) Where an N1 motor vehicle is converted into an M1 motor vehicle, the Authority shall classify that vehicle under the Second Schedu le and for registration ta x purposes shall apply the rate applicable to an M1 motor vehicle in the highest band under the Second Schedule whether the vehicle is powered by a petrol engine or by a diesel engine . The regi str a ti on val u e (RV ) of a mo to r vehicle as converted shall be deemed to be that of a used M1 motor vehicle.
(6) Where an N1 motor vehicle is converted into an M1 motor vehicle, the circulation licence fee payable on that vehicle as converted shall be that applicable to an M1 vehicle as provided for
in the Fourth Schedule.
(7) For the purposes of subarticle (3), the term "original classification" does not include a provisional classification made in terms of article 7.

Payment of the registration tax. Amended by: XXIII. 2000.30; VI. 2009.15.

11. (1) Subject to the provisions of articles 11A, 12 and 23, the registration tax charged under this Act in respect of a motor vehicle shall be payable to the Authority on the day on which the classification or provisional classification of that motor vehicle has been made by the Authority.

(2) Any registration tax paid in respect of a motor vehicle which has been provisionally classified under this Act shall be set off again s t the regist rati on tax determi n ed by referen c e to th e defini tive classif i cati on and where th e r e gi st rat i on tax so determined is less than th e amou nt paid the difference sh al l be refunded to the person who is the owner of the motor vehicle at the time of such definitive classification.
(3) The owner of a motor vehicle shall be liable for any registration tax due under this Act in respect of that motor vehicle and when two or more persons are so liable their liability shall be joint and several.

Appeals. Added by: VI. 2009.16.

Amended by: XV. 2009.49.

Substituted by: XI. 2010.10.

Cap. 490.

11A. (1) Any person who has paid or who is liable to pay vehicle reg i stration tax m a y appeal ag ai nst the amount of tax ch arg e d with in t w enty-o ne days from t h e date that amoun t is communicated to that person.

(2) An appeal under this article shall be made to the Administrative Review Tribunal in accordance with the procedure laid down under the Administrative Justice Act and regulations prescribed thereunder.
(3) Where the Tribunal determines that the amount due in respect of registration t a x is less than th e am ount paid , the Authority shall, within ninety days from such decision, repay on account of the Government the amount overpaid to the appellant concerned.
(4) Where the Tribunal determines that the amount due in respect of the registration tax is greater than the amount paid, the appellant concerned shall pay the Aut h o r it y on accoun t o f the Government the amount underpaid within ninety days from such decision.
(5) Interest at 8% per annum shall be payable to the Authority where it fails to comply with subarticle (3), or by the appellant where he fails to comply with subarticle (4).

Postponement of the registration tax. Amended by:

XXIII. 2000.30; XIX. 2005.9;

VI. 2009.17.

12. (1) The Authority may postpone the date on which the registration tax or any part thereof is payable and it may in such a case require the payment of such deposit or the provision of such security and impose any such conditions as it may deem fit for the safeguard of any registration tax which is or which may become due under this Act.

(2) In the case of any breach of any such condition or in any case in which the Au thority has reason to believe that the registration tax due may not otherwise be collectible the Authority may by order in writing and notwithstanding any postponement given requ est the paym ent of any registratio n tax du e and such registration tax shall thereupon become payable forthwith.
(3) The Authority shall have the right to appropriate in its favour on accou nt of an y registration tax due and p ayabl e any deposit made and any security given in respect thereof.

13. A suit or other action for the collection of any tax payable under this Act may be instituted by the Authority in the competent court of civil jurisdiction not later than two years from the end of the year during which the motor vehicle in respect of which the tax is payable has last been found to be in the possession of any person in Malta.

14. Upon the payment of the registration tax in respect of a motor vehicle, the Authority shall register that motor vehicle and shall issue a certificate of registration as prescribed by regulations.

15. Deleted by Act XXX.2002.16.

16. The Authority may on being satisfied that a motor vehicle registered in Malta has been permanently exported out of Malta or kno cked do wn, dem o li shed, destroy e d o r irrep a rab l y dam a ged cancel the registration of that motor vehicle.

17. Deleted by Act VI.2009.19.

17A. (1) Where a motor vehicle is provisionally registered by the Authority, the registration tax due shall be that specified in the Third Schedule.

(2) No motor vehicle shall be registered as a provisionally registered vehicle unless the manufacturer or the dealer or the agent or the owne r, as the ca se ma y be, sig n s a declarat ion i n such manner as the Authority may prescribe from time to time, to the effect that the motor vehicle will be provisionally registered only to be exported or re-exported.
(3) If after the expiry of the period of ninety days from the provi sion al registratio n of the vehicle the m a nufacturer or t h e dealer or the agent or the owner fails to present all the documents as may be required by the Authority from time to time, proving that the same vehicle which was registered as a provisionally registered vehicle was in fact exported or re-exported before the expiry of the said period of ninety days, an additional registration tax equivalent to the amount of registration tax due on the date on which the period during which the motor vehicle had to be exported or re- exported lapses, according to the respective category of that motor vehicle as specified in the First and Second Schedules, shall be

Suit of the Authority. Amended by: XXIII. 2000.30.

Registration of motor vehicles. Amended by: XXIII. 2000.30. Substituted by: VI. 2009.18.

Notice of export, loss, etc., of motor vehicle.

Amended by: XXIII. 2000.30.

Cancellation of registration. Amended by: XXIII. 2000.30.

Deemed importation.

Provisionally registered vehicles. Added by:

II. 2002.5. Amended by: XIX. 2005.10.

Substituted by: VI. 2009.20.

due:
Provided that the Authority may extend by a further period
of thirty days the period of ninety days mentioned in this subarticle on a written request of the manufacturer, dealer, agent or the owner of the motor vehicle, which written request must be made not later than the last day of the same period of ninety days.
(4) If, following the exportation or re-exportation of that provisionally registered vehicle according to subarticle (3), that p r ov isional l y regist ered v e hicle is again broug ht i n to Malta notwithstanding that no addition, alteration or adaptation has been carried out thereto which according to article 12, would result in a change of the class i fication of tha t vehicle were it not a provisionally registered vehicle, an additional registration tax shall be due equivalent to the amount of registration tax due on the date of re-entry of that motor ve hic l e according to the re s p ective category of that motor vehicle as specified in the First and Second Schedules.
(5) No provisionally registered vehicle may be driven on the road without a licence issued by the Authority upon the payment of the applicable circulation licence fee:
Provided the amount of circulation licence fee payable in respect of that vehicle shall be at the rate of 12 per cent of the annual circulation licence fee applicable to that vehicle for every month for which the vehicle is licensed. The period for which that vehicle shall be licensed shall not be less than one month.

Motor vehicles brought into Malta temporarily. Amended by: XXIII. 2000.30. Substituted by: XIX. 2005.11;

VI. 2009.21. Amended by:

XI. 2010.11.

Cap. 258.

18. (1) Notwithstanding anything contained elsewhere in this Act, th e foll owing vehicles ma y, subj ect to any conditi ons, restrictions or limitations prescribed by regulations, be used on the road without payment of the vehicle registration tax or part thereof and without the need to be registered with the Authority:

(a) any private motor vehicle, including a caravan or motor home, registered in another country, which satisfies all the following conditions:
(i) it is brought temporarily into Malta for a period, consecutive or otherwise, not exceeding seven months in any twelve month period;
(ii) by a person who has his normal residence outside Malta;
(iii) that person does not have an identity card issued in terms of the Identity Card Act or is, under the said Act, obliged to be in possession of an identity card; and
(iv) the vehicle is used for personal or business purposes:
Provided that where a private motor vehicle registered in the country of normal residence of the user is used regularly for the journey from his residence in that country to his place of work in an undertaking in Malta, the exemption from the vehicle registration tax
shall be without any time limit;
(b) any motor vehicle registered in another country which is brought into Malta by a person who has been residing outside Malta for at least 185 days and who comes to Malta under a works contract, in which case the exemption shall be for a period of twelve months from the date of the vehicle’s arrival in Malta:
Provided that vehicle is owned or registered in that person’s name;
(c) any registered private motor vehicle which is imported or brought temporarily into Malta by a student who has his normal residence outside Malta for his own use and who is residing in Malta for the purpose of pursuing his studies in an educational institution authorized as such by the education authorities:
Provided that vehicle is owned or registered in the student’s name;
(d) any motor vehicle brought into Malta by a licensed motor vehicle trader as a representative sample of a particular vehicle to be displayed or used for demonstration with a view of obtaining orders for similar vehicles provided the vehicle was brought temporarily into Malta with the authorization of the Authority;
(e) goods vehicles registered in another Member State and operated by a haulier established and licensed in that Member State, brought into Malta to carry out international carriage of goods by road covered by a valid Community authorization in accordance with Council Regulation (EEC) No 881/92 as amended; and
(f) passenger motor vehicles registered in another Member State and operated by a carrier established and licensed in that Member State, brought into Malta to carry out international carriage of passengers by road covered by a valid Community licence in accordance with Council Regulation (EEC) No 684/92 as amended.
(2) The exemptions under paragraphs (c) and (d) of the p r eced i n g su bart icle sh al l be g r anted un der th ose con d it io ns prescribed by regulations.
(3) Notwithstanding any other provision of this Act, any private motor vehicle registered in another Member State other than Malta made available to a person, whether or not resident in Malta, by a company or other legal entity established in a Member St ate other than Malta, in his c a pacity as empl oyee, director, manage r, sharehol der or partner of the company or other le gal entity, or where any registered motor vehicle made available to a person i n hi s ca paci ty as a self-emp lo ye d p e rson p u rsui ng an economic activity in a Member State other than Malta, and such registered private motor vehicle is imported or brought temporarily
into Malta but is not intended to be used in Malta on a permanent basis and is not in fact used in that manner, may be driven in Malta without the need of being registered with the Authority and without any registration tax being paid thereon:
Provided that where that motor vehicle shall remain in Malta for more than thirty consecutive days from the date of its arrival in Malta, it shall be registered with the Authority and the appropriate registration tax paid thereon in accordance with the provisions of this Act.
(4) Subject to the exemption granted under this Act, where a vehicle leased from a person established in another Member State i s broug ht int o Malta fo r use in Mal t a, such veh i cle shall be charged to a registration tax at the rate or in the amount specified in the Second Schedule payable within thirty days from being brought into Malta.
(5) (a) Subject to the provisions of paragraph (b), for the purposes of this article, "normal residence" means the place where a person lives for at least 185 days in each year, because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties.
(b) Where the occupational ties of a person are in a place different from that of his personal ties and consequently lives in turn in different places situated in two or more countries, the normal residence of that person shall be regarded as being the place of his personal ties provided that, unless the person is living in another country in order to carry out a task of a definite duration, such person returns there regularly.
(c) A person who lives in a country primarily for the purpose of attending a school or university or other educational or vocational establishment shall not be regarded as having his normal residence in that country.
(d) Proof of normal residence shall be given by the person bringing temporarily a motor vehicle into Malta by means of an identity card, or utility bills, or documents relating to the acquisition of property or to employment or to other transactions carried out in the course of day to day living, and any other valid documents which the Authority may require or accept.

Exemption from tax.

Amended by:

II. 2002.6.

Substituted by:

VI. 2009.22.

Amended by:

XI. 2010.12;

IV. 2011.49.

19. (1) Without prejudice to the provisions of article 17A, no registration tax shall be payable under this Act on a motor vehicle which is imported or brought into Malta for the purpose of being exported as merchandise without being used in Malta and which is released from customs for this purpose, provided such export is m ad e di rec tl y fro m a bo nd ed wa re ho use un le ss su ch ve hi cle i s again re-imported into Malta.

(2) (a) The Minister responsible for finance may, by order and subject to any conditions, restrictions or limitations,
exempt any person from the payment of any tax or part of the tax or from any obligation imposed under this Act.
(b) Such exemption may be granted with retrospective effect.
(c) The Minister responsible for finance may revoke any order made under this article.
(d) The Minister responsible for finance may delegate his authority to any person to put into effect the exemption under paragraph (a).
(3) Exemptions from the payment of registration tax and, in the case of vehicles supplied under su b-paragraphs (ii) to (vi) , also from the payment of circulation licence fees shall be applicable where the motor vehicle -
(i) is the personal property of a private individual and is being brought permanently into Malta by that individual when he is transferring his residence from a place outside Malta to a place in Malta:
Provided that the vehicle has been registered in the name of that person or in the name of his or her spouse for at least twenty-four consecutive months at the time of transfer of residence to Malta and that person has been residing outside Malta for a continuous period of at least twenty- four months at the time of transfer of residence to Malta:
Provided further that where a motor vehicle is brought or imported into Malta not more than six months before the time of transfer of residence by the person transferring his residence, that vehicle shall qualify for the exemption if both the said vehicle and the person transferring his residence meet the conditions prescribed in regulations made under this Act:
Provided further that that person shall not have been granted an exemption from registration tax in respect of another motor vehicle in the previous eight years;
(ii) is supplied to the Government of Malta for the public service;
(iii) is supplied to the Armed Forces of Malta;
(iv) is for official use by an institution of the
European Union;
(v) is supplied to any international organization recognized as such by the Minister responsible for foreign affairs for official use in Malta; and
(vi) is supplied under diplomatic, consular or similar arrangements in virtue of the Diplomatic

Cap. 191

Immunities and Privileges Act.
(4) Where a motor vehicle, which has been granted an exemption from registration tax under subarticles (2) and (3) is sold or disposed of in Malta, there shall be paid on it the registration tax applicable to the market value of the vehicle.
(5) The exemptions under subarticle (3) shall be granted under those conditions as the Minister may specify by regulations.
(6) Without prejudice to the provisions of subarticle (2), the Minister responsible for finance may authorise the Authority to register a motor vehicle, subject to such conditions, limitations or rest ri ct io ns as i t m a y im p o se, eit h e r wi th ou t pay m ent o f registration tax or on payment of the registration tax at less than the rate ordinarily chargeable or, where the said tax has been paid, to repay the tax in whole or in part.

Granting of credit.

Added by:

VI. 2009.23.

19A. (1) Without prejudice to the provisions of this Act, the Minister responsible for finance may by Order, and according to the terms specified therein, grant credit on registration tax which has been paid or may have to be paid on a motor vehicle within a specified time as may be determined in the Order.

(2) The Minister responsible for finance may revoke any order made under this article.

Power to make rules and regulations. Amended by: VI. 2009.24.

20. (1) The Minister may, with the concurrence of the

Minister responsible for finance, by rules published in the Gazette:
(a) amend or substitute the First, Second or Third Schedule provided that no such amendment or substitution shall have the effect of increasing the tax charged in accordance with the said Schedules;
(b) amend or substitute the Fourth Schedule even if such amendment will have the effect of increasing the fees charged in accordance with the said Schedule; and
(c) classify, substitute or modify the category of motor vehicles which may be registered in Malta.
(2) The Minister may make such regulations as he considers necessary for securing the payment and collection of the tax and generally for giving effect to the provision s of this Act and in particular, but without prejudice to the generality of the foregoing, for prescribing -
(a) the form on which any notice required by this Act is to be given, the time within which such notice is to be given, the particulars which are to be provided in such notice and the documents that are to be submitted with such notice;
(b) the amount, the form and the manner in which any deposit is to be made or any security is to be given;
(c) the conditions under which any authorization may be granted under this Act including the requirement for any deposit or security;
(d) any thing that may be prescribed under the other articles of this Act.

21. (1) Any person who -

(a) without the authorization of the Authority or in violation of any condition under which such authorization may have been granted has in his possession, uses or allows to be used or sells or otherwise transfers or takes out or allows to be taken out of any customs bond or removes or allows to be removed from any place where a motor vehicle has been manufactured any motor vehicle which has not been registered under this Act; or
(b) with the intent to evade the registration tax due or which may become due fails to give any notice which he may be required to give in terms of article 4 or article 10(1) or gives in any such notice or in any statement submitted to the Authority for the purposes of this Act information which he knows to be incorrect or incomplete in any material respect; or
(c) impedes or obstructs the Authority or any officer authorized by the Authority from or in the performance of any duty or power under any provisions of this Act; or
(d) does or omits or suffers to be done or omitted any act or thing with the intent to unlawfully evade or postpone the payment of the registration tax; or
(e) causes or permits the leasing of a motor vehicle, under his care, which has been registered by the Authority for self-drive purposes, and on which a registration tax in the amount of 30 per cent or 20 per cent of its registration value, as the case may be, has been paid; or
(f) being the employer of a person who commits any of the foregoing offences fails to show to the satisfaction of the court that such offence was done without his knowledge and that he could not with reasonable diligence have obtained knowledge thereof,
shall be guilty of an offence and on conviction shall be liable to a fine (multa) not exceeding two thousand five hundred euro (€2,500), or twice the amount of the registration tax endangered, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both such fine and imprisonment.
(2) On the conviction for any offence referred to in subarticle (1)(a) or (b), the court shall, in addition to the penalty laid down in th e sa id su bar t icl e, or de r th e fo rf ei tu r e o f t he m ot or veh ic le to which the offence relates.
(3) Notwithstanding the provisions of the Criminal Code the Attorney General shall always have a right of appeal to the Court of Cri m i n a l App eal fro m any j udg m e nt g i ve n b y th e Co urt of

Offences and penalties. Amended by: IX. 2001.16;

XXIII. 2000.30; XIX. 2005.12;

L.N. 425 of 2007; VI. 2009.25;

XI. 2010.13.

Cap. 9.

provisions of this Act.
(4) Where a person who imports or brings into Malta a motor vehicle for his own use fails, for unjustified reasons, to submit to the Authority the application for the registration of the said motor vehicle together with the required documentation within twenty days following the motor vehicle’s arrival in Malta, that person shall be liable to an administrative fine of €30 for each day the vehicle remains not registered on the expiry of the said twenty days notwithstanding any other action which may be taken under this Act:

Cap. 65.

Provided that where a person enters an appeal under article
11A or any regulations made under this Act, the said application and documentation shall be presented within twenty days from the decision of the Tribunal:
Provided further that where a person applies for an exem ption under art i cle 19, that person shall present the said application for registration and the documentation accompanying it within twenty days from the notification of the decision on the application for the said exemption.
(5) Where the owner of a motor vehicle, registered and licensed by the Authority, fails to pay the applicable circulation licence fee on that vehicle within three months from the expiry of the vehicle licence, he shall be liable to an administrative fine, paya ble to the Authority, of €2 for each day the applicable circulation licence fee remains unpaid, notwithstanding any other action which may be taken in terms of the Tr affic Regulation Ordinance or any regulations thereunder.

Further provisions relating to prosecutions and penalties. Amended by: XXIII. 2000.30.

22. (1) No prosecution for any offence against this Act may be comme nced except at the ins t ance or wit h th e san c tion of the Authority.

(2) The conviction of a person for an offence under this Act shall not relieve that or any other person from any tax to which he may be liable and the payment by any person of any tax shall not relieve him or any other person from liability to prosecution under this Act.
(3) The provisions of this Act shall not affect any criminal proceedings under any other law.

Powers of the Police and Enforcement Officers. Added by:

VI. 2009.26.

22A. Whenever a Police officer or an Enforcement Officer of the Authority reasonably suspects that -

(a) a motor vehicle has not been registered in accordance with this Act, or
(b) a motor vehicle has been converted and a notice in relation to the conversion has not been given under article 10, or
(c) any registration tax in respect of a vehicle has not been paid,
the officer may detain the vehicle and shall order the removal of the s a id vehicle in ac corda n ce with the provis i ons of the Tra f f i c Regulation Ordinance or regulations made thereunder.

23. (1) Registration tax paid in accordance with the provisions of this Act shall not be refunded except where:

(a) it has been paid in respect of a motor vehicle imported or brought into Malta or manufactured in Malta which is exported without having been used in Malta;
(b) it is refundable in terms of article 11(2);
(c) it is subsequently declared not to be payable by means of an exemption order made under article 19(2);
(d) it may be refundable under article 19(5), or
(e) it is subsequently modified by the Administrative
Review Tribunal.
(2) The payment of a drawback shall be subject to the production of such documents and to the making and signing of any declaration as the Authority may require.

Cap. 65. Drawback.

Amended by:

XXIII. 2000.30;

VI. 2009.27;

XI. 2010.14.

(i) shall be deemed to have registered the said vehicles prior to the 1st January, 2010, unless the authorised motor vehicle importer or dealer decides otherwise; and
(ii) shall pay the registration tax thereof by the 31st
December 2011.
(b) An authorised motor vehicle importer or motor dealer who by the 25th October, 2010, has had in stock or had ordered motor vehicles other than M1 vehicles or motor cycles, and who had delivered a list of the said vehicles to the Authority before the 24th January,
2011 -
(i) shall be deemed to have registered the said vehicles prior to the 1st January, 2011, unless the authorised motor vehicle importer or dealer decides otherwise; and
(ii) shall pay the registration tax thereof by the 31st
December, 2011:
Provided that where it results to the Authority that a motor vehicle which is on the list notified to it by an authorised motor vehicle importer or motor vehicle dealer, in terms of the provisions of this paragraph and of paragraph (a), was not so ordered or was not in stock, the Authority shall consider the said motor vehicle not registered in terms of this article.

Motor vehicles registered in 2010. Added by:

L.N. 217 of 2000. Amended by: XXIII. 2000.30.

Substituted by: VI. 2009.24. Amended by:

XI. 2010.15; IV. 2011.50.

and N3 vehicles opts to be deemed to have registered the said vehicles prior to the 1st January, 2011, the registration tax to be paid on the said vehicles shall be at the rate of 20 per cent of the registration value.
(d) Where an authorised importer or a dealer had registered with the Authority, before the 25th October,
2010, N1 or N2 or N3 vehicles and those vehicles had not been sold by the 31st December, 2010, that
importer or dealer may claim a refund from the Authority amounting to the difference between the registration tax already paid in respect of those
vehicles and the tax would have to be paid in terms of the provisions of the preceding paragraph were the said vehicle be deemed to have been registered after
the 31st December, 2010.
(e) Payment of registration tax shall be effected when the
Authority issues the registration certificate:
Provided that no payment shall be accepted by the Authority beyond the stipulated date, in which case the Authority shall automatically de-register any vehicle and its re-registration shall be regulated under the terms of this Act.
(f) Where, notwithstanding the registration effected in terms of paragraph (a), an authorised motor vehicle importer or motor vehicle dealer opts to have the registration of a motor vehicle other than an M1 vehicle or a motor cycle regulated by this Act, the Authority shall de-register the said vehicle and re- register it under the terms of this Act.
(g) Where a person has purchased an N1, N2 or N3 vehicle from another country before the 25th October
2010 and provides proof to the Authority that the said vehicle has not arrived in Malta before the 1st January,
2011, that person may make a request in writing to the Authority by the 24th January, 2011, for that vehicle to be considered as having been registered before the 1st
January, 2011, and where that person makes such a request, that vehicle shall be considered as having been registered with the Authority before the 1st
January, 2011.
FIRST SCHEDULE Substituted by: L.N. 191 of 1994.
[Article 6]

Amended by: IV. 1997.2. Substituted by: XXVI. 1997.2. Amended by: L.N. 18 of 1998; XVI. 1998.2;

L.N. 170 of 1998. Substituted by:

VI. 1999.2. Amended by:

L.N. 110 of 2000.

Substituted by:

IX. 2001.17;

II. 2002.7;

II. 2003.39.

Amended by:

L.N. 94 of 2003.

Substituted by:

II. 2004.45.

Amended by:

II. 2006.15.

Substituted by:

IV. 2007.22;

L.N. 425 of 2007;

XXXII. 2007.78.

Amended by:

L.N. 105 of 2008.

Substituted by:

VI. 2009.29;

XI. 2010.16.

Amended by:

IV. 2011.51.

Amount of tax to be paid on the registration of motor vehicles used for the transport of goods and other vehicles
Category A: N1, N2 and N3 vehicles, special purpose vehicles, tractor units and light weight three-wheeled vehicles having the characteristic of a motor vehicle
N1 vehicles, special purpose vehicles, tractor units and light weight three- wheeled vehicles having the characteristic of a motor vehicle

N2 vehicles, special purpose vehicles and tractor units

N3 vehicles, special purpose vehicles and tractor units

Tax rate formula:
Following the application of the relevant tables under the heading, the total amount of the registration tax shall be equal to the sum total of the maximum authorised mass (kg) of a motor vehicle multiplied by the factor indicated plus the cubic capacity (cc) of the engine of a motor vehicle multiplied by the factor indicated multiplied by €1 and, in respect of used vehicles, this sum shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table hereunder plus 0.5% for each 10,000 kms showing on a vehicle’s odometer:
{[(kg x Y) + (cc x Y)] x €1} x {100% - [Y% of total annual depreciation + 0.5% for each 10,000 kms]}
Provided that the maximum depreciated value of a motor vehicle in this category shall not exceed 95%, and once this value is reached there shall be no further reductions.
Depreciation according to year of first registration of vehicle

For the purpose of registration tax, where a vehicle used for the transport of goods (N1, N2 and N3), or a special purpose vehicle or a tractor unit, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by a certificate showing the emission levels equivalent to Euro standards, the registration tax rates to be paid thereon shall be equivalent to those under the different Euro standards:
Up to and including
Euro 2 / II Euro 3 / III Euro 4 / IV Euro 5 / V Euro 6 / VI

Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service established within a Member State, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.
Category B: electric, hybrid N1, N2, N3 vehicles, special purpose vehicles and tractor units

N1 vehicles, special purpose vehicles and tractor units with a maximum mass not exceeding 3.5 tonnes and N2 vehicles, special purpose vehicles and tractor units with a maximum mass exceeding 3.5 tonnes but not exceeding 5 tonnes

1. classic, vintage and veteran vehicles certified authentic by the vintage vehicle classification committee:

Rate of Tax Percentage of RV

1.1 vehicles with an age of 50 years or over from date of manufacture .... 10.5%

1.2 vehicles with an age of 35 years or over but less than 50 years from

date of manufacture .......................................................................... 28.5%

N2 vehicles, special purpose vehicles and tractor units with a maximum mass exceeding 5 tonnes but not exceeding 12 tonnes

1. classic, vintage and veteran vehicles certified authentic by the vintage vehicle classification committee:

N3 vehicles, special purpose vehicles and tractor units with a maximum mass exceeding 12 tonnes

1. classic, vintage and veteran vehicles certified authentic by the vintage vehicle classification committee:

Category D: agricultural tractors

Agricultural tractors ........................................................................................ 0%

Category E: vehicles used in enclosed areas

Motor vehicles used within enclosed areas, such as dock areas or airports or

seaports .......................................................................................................... 0%

The total am ount of the registration tax for Categories B to E sh all be the registration value (RV) multiplied by the indicated % [RV x %].
SECOND SCHEDULE Substituted by: XXVI. 1997.2.
[Article 6]
Registration tax to be paid on the registration of category
M motor vehicles, quadricycles, motor cycles and quad

Amended by: XVI. 1998.3; Substituted by: VI. 1999.2;

bikes (including electric and hybrid electric motor vehicles) VI. 2009.30.

Amended by:

XI. 2010.17;

IV. 2011.52.

Category A: M1 motor vehicles (including vehicles to be registered to be used as taxicars, self-drive vehicles and chauffeur driven vehicles), whether new or used:

M1 motor vehicles

Petrol-engined

Diesel-engined with particulate matter of 0g/km up to and including 0.005g/km

Diesel-engined with particulate matter exceeding 0.005g/km but not exceeding
0.025g/km

Diesel-engined with particulate matter exceeding 0.025g/km but not exceeding
0.035g/km

Diesel-engined with particulate matter exceeding 0.035g/km

Category B: Used M1 motor vehicles and quadricycles (including electric and hybrid electric motor vehicles) imported from third countries in terms of article 6(2) of this Act

* The vehicle’s age is the age of a vehicle from year of manufacture.

Category C: Motor cycles

Battery electric motor cycle RV x 1.71%

Category D: Quad bikes

Quad bikes to be used on the road cc x RV x 0.18%

Tax rate formula:
(1) Following the application of the relevant tables under the heading "M1
Motor Vehicles", the total amount of the registration tax shall be equal to the sum total of the CO2 value (g/km - grams per kilometer) multiplied by the registration value (RV) multiplied by the indicated % value, and the total of the length (mm) multiplied by the registration value (RV) multiplied by the indicated % value:
(CO2 x RV x x% ) + (length (mm) x RV x x%).
(2) Where the CO2 value has not been provided to the Authority by the motor vehicle owner, the Authority shall apply the rate of 251g/km.
(3) Where the particulate matter value has not been provided to the Authority by the motor vehicle owner, the Authority shall apply the rate of 0.035 g/km.
(4) Where, on the application of paragraph 1 above, the amount of tax on the registration of a used M1 motor vehicle imported from a third country in terms of article 6(2) is less than the minimum applicable to that motor vehicle, the amount of tax due on the registration of that vehicle shall be the minimum applicable to that vehicle as established in the table under Category B.
(5) For hybrid vehicles the CO2 value shall be the combined level of amount of carbon dioxi de (CO 2 ) emission s fro m a com b in ati on of the electric motor and internal combustion engine contained in the relevant EC type-approval certificate or
EC certificate of conformity or any other appropriate documentation acceptable to the Authority which confirms compliance with the type approval for the type of
veh icle concerned. O therwise, it shal l be the co mbined level of carbon dioxide (CO2) contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation acceptable to the Authority which confirms compliance with the type approval for the type of vehicle concerned.
Hybrid vehicles
The rate of registration tax payable on hybrid vehicles shall be based on the tables for M1 m o tor vehicles bu t the CO 2 valu e as p r ovi ded in the Cert ificate o f Conformity shall be reduced by 30%.
Category E: Converted exempted or partly-exempted M1 motor vehicles and motor cycles and self-drive and chauffeur driven motor vehicles
(1) Where an M1 motor vehicle or a motor cycle which, upon registration, had been exempted from the payment of registration tax under article 19 of this Act, is sold to a person who does not qualify for a full registration tax exemption there shall be paid thereon the tax applicable to the market value of the vehicle.
(2) Where an M1 motor vehicle or a motor cycle which, upon registration, had been partly exempted from the payment of registration tax under article 19 of this Act, is sold to a person who does not qualify for a registration tax exemption there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.
(3) Where an M1 motor vehicle which has been registered as a self-drive motor vehicle with a registration mark having two letters followed by the letter K prior to the 1st January, 2010 is converted within thirty-six months from its registration into a private motor vehicle, there shall be paid thereon the tax applicable to the market val u e of the vehicle less the regi strati on tax paid upon the registration of that vehicle.
(4) Where an M1 motor vehicle which has been registered as a chauffeur driven motor vehicle with a registration mark having one letter followed by the letters GY prior to the 1st January, 2010 is converted within sixty months from its registration into a private motor vehicle, there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.
(5) Where a taxicar, which on its first registration prior to the 1st January, 2010, was a new motor vehicle, is converted into a private car within 60 months from date of first registration as a taxicar, that vehicle shall be valuated by the Authority and there shall be paid on it the registration tax applicable to M1 motor vehicles under the Second Schedule less the 20 per cent already paid on its first registration.
Category F: M2 and M3 motor vehicles whether new or used:
Vehicles

Rate of Tax Percentage of RV

1. Motor route buses ..................................................................................... 0%

2. M2 and M3 motor vehicles, including trackless trains and amphibious motor vehicles

Latest Euro standard -3 and older Latest Euro standard -2 Latest Euro standard and Latest Euro standard -1

M2 Kg x 12.00 + cc x 15.00 x €1 Kg x 1.50 + cc x 2.40 x €1 0

M3 Kg x 10.00 + cc x 12.00 x €1 Kg x 2.20 + cc x 2.60 x €1 0

In respect of used vehicles, the total amounts of registration tax reached using any of the above formulas shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table titled "Depreciation according to age of vehicle" in Category A of the First Schedule, plus 0.5% for each 10,000 kms showing on a vehicle’s odometer.
For the purpose of registration tax, where an M2 or M3 vehicle, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by a certificate showing the emission levels equivalent to Euro standards, the registration tax rates to be paid thereon shall be equivalent to those under the following different Euro standards:

Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service established within a Member State, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.
Category G: other motor vehicles

Rate of Tax Percentage of RV

Category H: Classic, vintage and veteran M vehicles and motor cycles

1. M vehicles with an age of 50 years or over from date of manufacture (classic, vintage and veteran vehicles) certified authentic by the vin tage vehicle classification committee with an engine capacity of:

Rate of Tax Percentage of RV

2. M vehicles with an age of 35 years or over but less than 50 years from date of manufacture (classic, vintage and veteran vehicles) certified authentic by the vintage vehicle classification committee with an engine capacity of:

3. Motor cycles with an age of 50 years or over from date of manufacture (classic, vintage and veteran vehicles ) certified authentic by the vintage vehicle classification committee with an engine capacity of:

4. Motor cycles with an age of 35 years or over but less than 50 years from date of manufacture (classic, vintage and veteran vehicles) certified authentic by the vintage vehicle classification committee with an engine capacity of:

THIRD SCHEDULE Added by: IX. 2001.19.
(Article 17A)
Registration tax for provisionally registered vehicles

Substituted by: VI. 2009.31. Amended by: XI. 2010.18.

Added by: XIX. 2005.14. Substituted by: VI. 2009.32. Amended by: XV. 2009.49; XI. 2010.19;

IV. 2011.53.

FOURTH SCHEDULE (Articles 8, 10)
Circulation licence fees leviable annually in respect of motor vehicle licences

These fees may only be amended with the concurrence of the Minister responsible for finance. The fees levied shall be on account of the Government.

For the purpose of this Schedule, "year" means a calendar year from the year of manufacture of a motor vehicle.
1. Annual Circulation Licence fees for M1 motor vehicles registered on the 1st January, 2009 and thereafter (excluding those in item 6), and self-drive vehicles for short term hire with an engine capacity exceeding 1500cc in respect of vehicles with a petrol engine and exceeding 2000cc in respect of vehicles with a diesel engine and chauffeur driven vehicles with an engine capacity exceeding 2000cc in respect of vehicles with a petrol engine and exceeding 3000cc in respect of vehicles with a diesel engine, registered prior to the 1st January, 2010.

Petrol-engined

Diesel-engined with particulate matters of 0g/km up to and including 0.005g/km

Diesel-engined with particulate matters exceeding 0.005g/km but not exceeding
0.025g/km

Diesel-engined with particulate matters exceeding 0.025g/km but not exceeding
0.035g/km

Diesel-engined with particulate matters exceeding 0.035g/km

2. Annual Circulation Licence fees for M1 motor vehicle registered before the
1st January, 2009 (excluding those in item 6), caravans, motor-homes, taxis and self-
drive vehicles for short term hire with an engine capacity not exceeding 1500cc in respect of vehicles with a petrol engine and not exceeding 2000cc in respect of
vehicles with a diesel engine and chauffeur driven vehicles with an engine capacity not exceeding 2000cc in respect of vehicles with a petrol engine and not exceeding
3000cc in respect of vehicles with a diesel engine, registered prior to the 1st January,
2010.
Petrol-engined

Diesel-engined

Class 6 (more than 2000cc) 531 538 547 555

3. Annual Circulation Licence fees for motor cycles and quad bikes registered on the 1st January, 2009 and thereafter

4. Annual Circulation Licence fees for motor cycles and quad bikes registered before the 1st January, 2009

Quad bikes 75 75 75 75 75 75 75 83

€
5. For the use of an ambulance, prison van or hearse ........................... 95
6. For the use of a category M motor vehicles manufactured on or before a date falling thirty five years preceding the date of issue or renewal of their licence and certified authentic by a body approved by the vintage vehicle classification committee
Petrol-engined:
(i) up to and including 1300cc ...................................................... 38 (ii) more than 1300cc up to and including 1449cc .......................... 50 (iii) more than 1449cc up to and including 1500cc .......................... 58 (iv) more than 1500cc up to and including 1800cc .......................... 60
(v) more than 1800cc up to and including 2000cc .......................... 100 (vi) more than 2000cc .................................................................... 185

Provided that a person who has more than one such vehicle
registered in his name, may opt to have those vehicles covered by one or more circulation permits. The fee for a permit covering a joint number of
v e hi cles shal l b e e qui val e nt t o th e highest annual ci rculation lice nce payable on each of those vehicles covered by that permit. Each such group of vehicles may additionally be covered by a subsequent permit or permits
the fee of which shall be equivalent to the next highest annual circulation licence payable for those vehicles. An administrative fee of €8 shall be paya ble to the Author ity for each of the other vehicles covered by the
permit:
Provided further that no person may at any one time use on the road more vehicles than what is permitted by the circulation permit.
7. (a) For the use of goods vehicles manufactured on or before a date falling thirty five years preceding the date of issue or renewal of their licence and certified authentic by a body approved by the vintage vehicle
classification committee ............................................................................. 93
(b) The provisions of the provisos to item 6 shall mutatis mutandis
apply to motor vehicles classified under this item.
8. (a) For the use of motor cycles manufactured on or before a date falling thirty five years preceding the date of issue or renewal of their licence and certified authentic by a body approved by the vintage vehicle classification committee:
(i) up to and including 50cc ................................................. 25 (ii) more than 50cc up to and including 125cc ....................... 26
(iii) more than 125cc up to and including 250cc ..................... 28 (iv) more than 250cc up to and including 500cc ..................... 29 (v) more than 500cc up to and including 800cc ..................... 30
(vi) more than 800cc ............................................................. 31 (b) The provisions of the provisos to item 6 shall mutatis mutandis
apply to motor vehicles classified under this item.
9. For the use of special purpose vehicles ........................................... 185
10. The following annual licence fees shall be paid for a period of four years until the 31st December, 2013, for the use of goods carrying motor vehicles which have been registered with the Authority before the 1st January, 2010.
10.1 For the use of a tractor/tractor-trailer combination, per annum:

No. of axles Maximum authorised mass

Kgs

Driving axle(s)

with air suspension

or recognized

systems

€

Other driving axle(s)

suspension systems

€

10.2 For the use of N1, N2 and N3 motor vehicles, excluding tractors/tractor trailer combinations and special purpose vehicles, per annum:

11. The following annual licence fees shall be paid for the use of goods carrying motor vehicles registered with the Authority after the 31st December, 2009. As from the 1st January, 2014, these licence fees shall also be paid for the use of goods carrying motor vehicles registered prior to the 1st January, 2010, in which case the licence fee shall be that which corresponds to the vehicle’s year of manufacture; provided that the said fee shall not be lower than the current fee for that vehicle.
11.1 Goods carrying vehicles (excluding vehicle combinations - articulated vehicles and road trains)
11.1.1 Driving axle(s) with air suspension or recognised equivalent:

11.1.2 Other driving axle(s) suspension systems: