ACT No. XXVI of 1997 AN ACT further to amend the Motor Vehiclu RtgiSlrwion Tax Act, 1994.

(L.s.)

Uoo MIFS UD B ONNICI

21st November, 1997

ACT No. XXVI of 1997

AN ACT further to amend the Motor Vehiclu RtgiSlrwion Tax Act,

1994. BE IT ENACTED by the President, by and with the advice and

consent of the House of Representalives, in this present Parliament

anembled. and by the authority of the same, lIS follows:-

(I) This Actmaybec:iteduthcMotorVehiclesRegisttation Sh<o1IitIo_

Tax (Amendment) (No. 2) Act, 1997, and shall be rcad and construed <GIll 00_1.

U onc with the Motor Vehicles Registration Tax Act, 1994. hereinafter ... et No. X of 1*.

referred to as "the principal Act".

The provisions orlhis Act shall be deemed to have come

(2)

into force on the 1st July, 1997.

For the First Schedule and the Second Schedule to the ::":::::~ ....

~I ... " . .

principal Act there shall be substituted the following Schedules:-

prioocipool MI..

"FIRST SCHEDULE

Motor vehicles ror the transport of len o r

more persons, Including the driver

Schedu led Buses ................ ........

(a)

(b)

Unscheduled buses u coaches .. . ...

Mini busts for [he conveyance of

(c)

passengers against payment... ",.,.... ...... ...

(d) Midi buses and private mini buses

wit h engine

o f a cyli nder cap!lci ty nOI

( i)

exceeding 1500cc ....... " .............. . " .

of a cylinder

capactiy

( i i)

exceedi ng l500cc

Other ... .... .......... .... ... .. .

(iii)

(e)

Other ................. ............... .

Molor cars and ot htr mo lor ve hicl es

princ:ipally designed for the transport of

persons (other than those or heading No.

87.0Z), including station wagons a nd raclnl!

cars

(A) Vehicles speci ally designed fo r

tra ve llin g on s now; golf cars and similar

vehicles ... ... ............... ...... ................. .

(8 ) Other

vehicles.

with

spark/compressi on·ignit ion internal com-

bustion engine

0) of a cy linder capac tiy nOI

exceeding 13OOcc

- Chass is fined wi th engine

8703 .01 10 .0 1

,,%

and cab ................................ .

Ve hicles

of

un ita ry

8703 .0 120.01

(mo nocoque) stru ct ure fi lted with

engine and a body consisting onl y of

the d ri ve r's cab and the barc rear

,,%

platform ................................ .

8703 .0191 .0 1

-

Ot her vehicles, new;

8703.0 191.01 A-f

(a) For use as hire or self-

drive motor vehicles, ambulances ,

prison vans, hearses, and light weight

three-wheeled ve hicles ha ving the

characte ristic of a motor vehic le o f

this sub-headi ng .... ....... .......... .. .

48 .,5%

(b)

Tui-cars .......... . .... .. .

20%

8703 .0191.0 1 G

,,%

8703 .0191.0 1 H

(c)

For other use .............. .

-

Other ve hicles, used

8703.0 199.0 1

8703m99.01 A-F

(a)

For use as hire or se lf-

drive m Olar ve hicles , ambu lances,

priso n vans, hearses, and light weight

th ree- wheeled ve hicles havi ng the

c haracteri sti c o f a moto r vehicle o f

this sub- heading ....... .. ...............

48 .5% but not less

than Lm770

per vehic le

(b)

20%

8703 .0 199.01 G

Tax i-<:ars .....................

8703 .0 199.0 1 H

(c)

For othe r use ...... .........

55% but not less

than Lm890

per vehicle

(ii) of a cyli nd e r c apa c it y

exceeding 1300cc b ut not e xceedin g

lSOOcc

A6.S0

- Chassis fined with engine

8703 .0210.01

"'"

and cab ........ ............ ....... ... .. .

- Vehicles

of

unitar y

8703 .0220.01

(mo nocoq uc) SlruclUre fitted with

engine and a body consisting only of

the driver's cab and the bare rear

platfonn ................................ .

"'"

-

Other vehicles, new;

8703 .029 1.01

(a)

For use as hire or self-

8703.D29 1.0 1 A·F

drive mOlor ve hicles, ambulances,

prison vans, hearses,and light weight

three-wheeled ve hicles ha ving the

characteristic or a motor vehicle of

lhis sub-heading ............... ........ .

48.5'l>

(b) Taxi-cars ......... ... ..... .

8703 .0291 .01 G

(c) For other use ........ ...... .

"'"

8703.0291 .0 1 H

-

Other ve hicles, used

8703.0299.01

(a) For use as hire or self-

8703D299Dl A·F

drive mOtor vehicles, ambulances ,

prison vans, hearses, and light weight

three· wheeled vehicles having the

charac teristic of a motor vehicle of

48 . .5% but not less

this sub-heading ... .............. .

than Lml200

per ve hide

(b) Taxi-em .....................

20%

8703.0299.01 G

(c)

For other use ...............

.58% but not less

8703 .0299 .01 H

than Lm1460

per ve hicle

A 65 1

(iii) o f a cyli nder c apacity

exceeding ISOOcc but nOI exceeding

1800cc

8703 .031 1.0 1

- Chassis fitted wi th c ngi ne

and cab ........ . ......... .............. .

655%

8703 .0312 .01

- Vehicles

of

uni tary

(monocoque) structure fined with

engine and a body consis ting o nly of

the drive r's cab and the bare rear

65.5%

platform ...... .. ....... .. .... .. .

8703.0318.0 1

-

Other ve hicles, new

( a) For use as hire o r self-

8703D318D1 A·F

drive motor vehicles, ambulances,

prison vans, hearses, and light weight

three -wheeled vehicles having the

characteri$lic of a motor ve hicle of

this sub-heading .. ... ....... ... ...... .. .

48.5%

(b) Taxi-cars .......... .. .. ... .

2"'"

8703 .0318.01 G

(c)

For other use .............. .

65 .5%

8703.0318.01 H

-

Other vehicles, used

8703 .03 19.01

8703D319.01 A-f

(a> For use as hire or self-

drive moto r vehicles, ambulances,

prison vans, hearses, and light weight

three-w heeled ve hicles havi ng th e

c haracteristic of a mOlor ve hi cle of

this sub-heading ........ ..... .... .

48.5% but not less

than Lm2380

per vehicle

20.,

8703 .03 19.0 1 G

(b)

Taxi-cars .................... .

(c)

For other use ...............

65 .5%butnotless

8703 .03 19.01 H

than Lm

per vehicle

(iv) of a cylinder capaci ty

exceeding 1800cc bUI nOI

exceedidng 2000cc

- Chassis fitted with engine

8703.0391.0 1

and cab ............ ... .... .. ... ... .... . .

"'"

Vehicles

of unita ry

8703.0392.0 1

(monocoque) structure fitted with

engine and a body consisting only of

the driver's cab and the bare rear

platfonn .. ... . .. . ... ..... . .............. .

"'"

8703 .0398.0 1

-

Other ve hicles. new

87010398.Ql A-F

(a) For use as hire or se lf-

drive motor vehicles. ambulances,

prison vans. hearses, and light weight

three-w heeled vehicles having the

characteristic of a motor ve hicle of

this sub-heading . .. ........ ......... .. ..

48 .5%

g703.0398.0 1 G

Taxi-cars .. ............. .. .

(b)

20'"

g703.0398.0 1 H

(c)

For other use ... .. .... ... .. .

"'"

-

Other vehicles, used

8703 .0399.0 1

(a) For use as hire or se lf-

8703.0399.0 1 A-f

dri ve motor vehicles, ambulances,

prison vans, hearses. and light weight

three-wheeled vehicles having the

characteristic of a motor vehicle of

this sub-heading ... ... ..... . ..... .

48.5%but not less

than Lm2380

per vehicle

8703 .0399.01 G

(b)

Tui-cars .....................

20%

8703.0399.01 H

71% but not less

(c)

For other use ...... .........

than Lm3220

per vehicle

o f a cy linder capacit y

(v)

e xceeding 2000cc

8703 .0410.01

- Chass is fined with engine

and cab ................................ .

82%

8703 .0420.01

- Vehicles

of

unitary

(mo nocoque) structure fitted with

engine and a body co nsisting only of

the driver 's cab and the bare rear

82%

platform ... .. ............... ..... .. ..... .

8703 .0491 .01

- Othe r vehicles, new

8703.G491 .01 A-F

(a) For use as hire or self-

drive motor vehicles, ambulances,

prison vans, hearses, and light weight

three-wheeled ve hicles havi ng the

c haracteristic of a motor veh icle of

48.5%

this sub-heading ...... .. ..... ... ... .. .. .

20%

(b)

Taxi-cars ............... . ..

8703 .0491.01 G

(c)

For other use ..... .. .. .. .. ..

8703.049 ) .01 H

82%

- Other vehicles, used

8703 .0499.0 1

/la/< Qf

,~

8703,0499.01 A-F

( a) for use as hire or self·

20%

drive motor vehicles, ambulances ,

prison vans. hearses, and light weight

Ihree-whceled vehicles having the

characlerislic of a motor ve hicle of

Ihis sub-heading .... .. ...... ... .. .

48.5% but not less

than Lm4825

pcl vehicle

8703.0499.01 G

20%

(b) Taxi-cars .................... .

8703 .0499.01 H

(c) For olher use ........... .

82% but not less

than Lm7530

per vehicle

Other

(C)

8703.901O.QI

- Chass is fitted with engine

65.5%

and cab ... ... ... ... ... ...... ........... .

8703.9020.01

- Vehicles

of

unitary

(monocoque) structure fitted with

engine and a body consis ting only of

the driver's cab and the bare rear

65.5%

platfonn ... ... .. .. .. .................. .. .

- Other

8703 .9091.01

65.5%

New .. .... . .. ... ........ .

65.5%

8703 .9099.01

Other ... .............. .

Motor nblcles for the transport of goods

87'"

(A) Dumpers designed for off-highway

use

6%

- light Dumpers ... ..... ... ....... .. .

8704. lOIO.01

- Other

- - - Chassi s fitted with engine

8704 .1091.01

and cab .............................. ........ .

22~ but not less

than Lm460

per vehicle

22~ but not less

8704 .1099.0 I

- - -

Other ... ... ..... .............

than Lm.500

per vehicle

Other , with compression. igni tion

(B )

intemal combustion piston engine (diesel or

semi-diesel)

g.v.w. not ellceedi ng 5 tonnes

(i)

8704.21 10.01

- Chass is fitted with engine

22~ but not less

and cab ................................ .

than Lm460

per ve hicle

8704.2120.01

- Vehicles or unitary

(monocoque) structure fitted with

engine and a body consisting onl y of

the driver's cab and the bare rear

22~ but not less

platfonn .... ..... .. .... .. .. .. ............

than Lm460

per vehicle

- Other

,,%

New ......... ..... ..... ..

8704 .2 191.oJ

8704 .2 199.01

Other ...... .......... ..

22% but not less

than Lm460

per vehicle

(H) g.v.w. ellceeding 5 tonnes but

not ellceeding 20 tonnes

- Chassis fitted with engine

8704 .22 10.01

and cab

8704 .22 10 .0IA

(a)

New ... .....................

9%

8704.22 10 .018

(b)

Othe r ... ...... ...... ......

22% but not less

than Lm460

per veh icle

- Othe r

22%

8704 .2291.01

New ............. .. ..... .

8704 .2299.0 1

Other ................ .. .. .

22% but not less

than lm920

per veh ic le

(iii)

g.Y .w . exceeding 20 tonnes

8704 .2310.01

- Chass is fined with engine

and cab

8704.231O.0IA

New ...... ...... ... ... ... ...

9%

(a)

8704.231O.QIB

(b)

Other ............ .........

22% but not less

than Lm590

per ye hicle

- Othe r

N,w

8704 .2391.01

22%

8704 .2399.01

Other ................. .

22% but not less

than Lm990

per vehicle

(C) Other, with spark-igni tion internal

combuslion piston engine

{O g. v.w . not exceeding 5 tonnes

8704 .3 110.01

- Chassis fined wilh e ng ine

and cab ...... ..... ..................... .

22% but not less

than lm460

per ve hicle

8704 .3 120.0 1

- Ve hicles

of

unitary

(monocoq ue) struc ture fitt ed with

engine and a body consisting only of

the driver's cab and the bare rear

platfonn ....... ... ... .. ... ... ..... . ... ...

22% but not less

than Lm460

per vehicle

-

Other

New

8704.3 19 1.01

22%

8704.3 199.01

Other ... ... ........... .

22% bUI not less

than Lm460

per vehicle

g.v.w. exceeding 5 tonnes

(ii)

- Chassis fitted with engi ne

8704 .3210.01

and cab

9'l>

Ne w .. ........ .. ... ... ... ...

(a)

8704.3210.0IA

(b)

Other ... ....... .... . .........

22% but nOlless

8704.3210.018

than Lm460

per vehicle

-

Other

New ..... .... ... ........ .

22%

8704.3291.01

Othe r ....... ... ....... .

22% but not less

8704 .3299.01

than Lm920

per vehicle

(D) Other

8704.90 10.0 1

- Chassis fitted with e ng ine

22%

and cab ....... ..... ....... ........ .... . .

Vehicles

of

uni t ar y

(monocoque) struc ture fitted wi th

e ngine and a body consisting o nly of

the drive r' s cab and th e bare rear

platform ....... .... . .

-

Other

New ...... ...... ....... ..

Other ..... ...... ... .. ..

Chassis fitted with engin e, for the motor

vehides of HS. headin gs Nos. 87 .01 to 87.05

(a) For motor vehi cles for the transport

of len or more pe rsons . including the dri ver ..

(b) For motor ca rs and other motor

veh icles principall y designed fo r the transport

o f persons (othe r Ihan th ose of heading No.

87 .02). including stati on wagons and racing

can ............................ .. .. ....... ........... .

(c) For mOlor vehicles for the transport

of goods .... .. ............ .......... ............. . .. .

(d) Ot he r vehicles of H.S . he adings

87.0 1 and 87 .005 ... ... ...... ... ..... . ...... ... ... ...

Motor cydes (i ncluding mopeds) and cydes

fitted with an auxUla r y mo tor, with or

without side·ears

With rec iprocating interna l

(A)

combustion pi st on engine of a cylinde r

capacity not exceeding .5Occ

(i) Cycles fined with an auxiliary

motor ...... ....... .. ... ... .................... .

(ii)

Other

With reciprocating i nte r nal

(8)

combustion pisto n engine of a cylinder

capacity exceeding SOce but not exceeding

2.5Occ

U) Cycles filled with an aultiliary

motor ......................................... .

Cii)

Othe r

- With cylinder capacity

exceeding !iOcc but not eltceeding

12Scc .................. ... ...............

- Wit h cy l inder ca pac it y

exceeding 12!icc but not exceeding

2!iOcc ............... ....... ............. .

(C) With reci procalin g int e rnal

combu Sl ion pi Slon engi ne o f a cylinder

capacity exceeding 250cc but noc exceeding

500cc ............................................... .

reciprocatin g internal

(D)

With

combu sti on pi ston engine of a cy linder

capacity exceeding 500cc but nOI exceeding

8(X)cc ...................... ... ..... ................ . .

(E) Wi th rec iproca tin g inte r na l

comb us tio n piston e ng ine o f a cy li nde r

capacity exceeding 800cc .. .. .. . ... ... .. ... ... .. .

45.5% but not less

Other .. .................... .. . .. ..... .

(F)

SECOND SCHED ULE

Molor vehicles for the transport of ten or

more persons , Including the driver

(a) Buses . coaches and mi ni buses for

the conveyance of passengers against payment

(b) Midi buses and private min i buses

with engine

o f a cy linder capaci ty nol

( i)

exceeding l 500ec ... ... ... ... ... ... ..... .. ..

of a

c ylinde r capacity

( ii )

exceedin g 1500cc ... ... .... .. ... .. . ... ..... .

,

other ... ... ... .. ... ... . ... ... ... ...

(iii)

(c)

Other ............ .......... ........ .. .

Motor ca rs and other motor vehicles

principally designed for the transport of

persons (other than those of heading No.

87 .02),lncluding station wagons and f aci ng

cars

(a)

Vehicles with engine

o f a cyli nde r capacit y not

( i)

e:\ceeding I500cc .......................... .

( ii) o f a cylinder capac ity

e:\ceedding 1500cc ...................... . .

other .... .. ...... .. .... .. .... .. .

(iii)

Motor vehicles (or the transport of goods ..

C hassis fitted with engine, for the motor

vehicles of

(a)

H.S. headings Nos. 87 .02 10

87 .~ ......... .................. ...... ... .. .. ..

(b)

H.S. headings Nos. 87.0 1 and

am.......... .. ... . ... .. ......... ... ... ... ...

Mo tor cycles (Including moPflls) and cycles

fitt ed with 110 auxiliary mo tor, with o r

without slde·cars '" .............. . .............. .

Passed by the House of Representatives at Sitting No. 138 of Monday. 10th

r.n'RLU.'1 SPITERI DEB ONO

R ICHARD J. CAUCHI

Cleric to th e House of ReprtJtfllOl iYeJ

5%

8711 .1090.01

Ohrajn ...... ......... ... .. . ... ...

30.5% iMa mhux

( ii)

inqas minn LmSO

kul1 vellura

(8 )

8'makna bil-pislOns reciproci

b 'kombustjoni interna 1a ' cili ndrala ta' aklar

minn 50cc iida mhu;o; aktar minn 25Occ

8711 .2010.0 1

(0 Cycles iffitljati b ' mutur

awzllJarJu ..... .......... ... ........ . ........ .

30.5%

°i,nrl

Ohrajn

(ii)

- B 'ci lindrata la' aklar mlnn

8711.2091.01

50cc iids mhux aklar roinn I 25cc ...

30 .5% iids mhux

inqas minn Lm90

klll1 vellura

- B '(:ilindrat& la' aklar m inn

871 1.2092.01

5111 iida mhux

125cc iida mhu", aklar minn 2SOcc

inqas minn Lm2 10

kull vettul1l

871 1.3000.0 I

(C) B'malr:.na bil-pislOIIS re c lproc t

b'kombusljoni interna la ' cilindrata ta' aklar

minn 250cc iida mhux aklar minn 500cc .," ...

45.5% iida mhux

inqas minn Lm2SO

kull vellura

(D)

B'makna bil -pislO"s recip roc i

871 1.4000.0 I

b 'kombusljoni interna la' cilindrata la' aklar

minn 500cc lida mhuJt aklar mi nn 800cc ......

45.5% iida mhux

inqas minn Lm330

kull vellura

(E) B ' makna bil-pislOlIS rec i proci

871 1.5000.0 1

b'kombustjoni interna ta' Cilindrata la' ak lar

45.5% itda mhu:l

minn 800cc .......... .......... . "." ......... ........ .

inqas minn Lm680

kull venura

45.5%

Ohrajn ...................... .. ... .... ..

(f)

8711 .9000.0 I

IT-T IENI SKEDA

(Artikolu 6(2) )

/I."". H.S.

,a/·Kod;'!/

Vetturl bil-mulur gball.garr la ' gl'laxar

87.02

persuni jew a ktar. inklui: Is-sewwleq

.%

(a) Busts, C()(Jches u min; busts ghall-

garr ta ' pass iggieri bi hlas ............ ....... .... .

Midi busts u mini bu.tts priv ati hi 1-

(b)

makna

(i) ta ' c ilindrata ta' mhux alelar

minn 1500cc ................... .. ... ...... ...

10%

ta' c ilindrata ta' aklaT minn

( i i )

15%

1500<,

(ii i)

15%

ohrajn

Ohraj n .................................

15%

(c)

Karozzi bil·mulur u vetturi ohra bil·mutur

87.03

mahsuba '-aklar ghall.garr ta' persuni

(minbarra dawk la ' J·intestatu ra Nru.

87.02), inklut i station wagons u karozzi tat-

tlielaq

(a)

Venuri bi l-mokna

Ci li ndrat8 la' mhuJ; alelat

(i)

la '

minn I5OOcc.............. ...................

11 %

la' cilindrala la' aklar minn

(ii )

16.5%

1500\;1,

(iii) ohrajn .......................... .

16 .5%

Vetturi bil-mutur ghall-garr la' oggctti ...

6.5%

87,04

A &46

N • ..,.. ,~! . ~"" i<' i

H.S.

Chassis iffiUjati bil·makna, gball-yetturi

87.06

bil-mulur la'

(a) I-intestaturi ta ' I-H.S. Nri 87 .02

5a81.04............................. .... ......

6.5%

\-intestaturi la' \- H.s. Nri 87.0 I

(b)

u 87.05

0%

Motor cycles (inklu:ii mopeds) u cycles

87.11

iffittjati b'mutur awilljarju. bis-side-cars

jew mingbajrhom ..... .... .. .... .. .. .. ... ........ .

6.5%".

Mghoddi mill -Kamra tad -Deputati fi s- Seduta Nru. 138 tat-Tnejn. IO ta' Novembru,

1997 .

MYRtAM SPITERI DEBONO

Speaker

RJCHARD J. CAUCHI

Skrivoll tai·Kamra tad-Deputati