ACT No. IV"of1997 AN ~CT to amend the Motor Vehicles Registration Tax Act, 1994.

I assent.

UGO MIFSUD BONNIeI

(L.S.)

President

27th March, 1997

ACT No. IV"of1997

AN ~CT to amend the Motor Vehicles Registration Tax Act, 1994.

BE IT ENACTED by the President, by and with"the advice and consent

of the House of Representatives, in this present Parliament assembled, and

by the authority of the s~e, as fo~lows:-

(1) This "Act may be cited as the Motor Vehicles Registration Tax commencement.

(Amendment) Act, 1997, and shall be read and construed as one with the

Motor Vehicles Registration Tax Act, 1994, hereinafter referred to as "the Act No. X of

principal Act",

1994. (2) The provisions of this Act shall be deemed to have come into

force on the 13th January, 1997.

The First Schedule to tlte principal Act shall be amended as follows

(a) for the goods and the rates of tax applicable to H.S. Code

Number 87.03 and its sub-codes there shall be substituted the following: ..

Goods

Motor cars and other motor vehicles principally

designed for the transport of persons (other than those

of heading No. 87.02), including station wagons and

racing cars

(A)

Vehicles specially designed for travelling on

snow; golf cars and similar vehicles ................... .

Other vehicles, with spark/compression-ignition

(B)

internal combustion engine

(i)

of a cylinder capacity not exceeding

1300cc

Chassis fitted with engine and cab

Vehicles of unitary (monocoque)

structure fitted with engine and a

body consisting only of the driver's

cab and the bare rear platform ........... .

Other vehicles, new

(a) For use as hire or self-drive motor

vehicles, ambulances, prison vans,

hearses, and light weight three-wheeled

yehicles having the characteristic of a

motor vehicle of this sub-heading.............

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

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

Other vehicles, used

(a) For use as hire or self-drive 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

(b) Taxi-cars .... : ..................................... ' ..

Rate of

Goods

H.s. Code

Tax

Number

50.2% but

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

8703.0199 H

not less

than

Lm800

per

vehicle

(ii)

of a cylinder capacity exceeding 1300cc

but not exceeding 15OOcc

8703.0210

Chassis fitted with engine and cab

52.7%

8703.0220

Vehicles of unitary (monocoque)

structure fitted with engine and a

body consisting only of the driver's

cab 3Jld the bare rear platform ........... .

52.7%

8703.0291

Other vehicles, new

8703.0291 A-F

(a) For use as hire or self-drive 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%

8703.0291 G

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

20%

8703.0291 H

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

52.7%

8703.0299

Other vehicles, used

8703.0299 A-F

(a) For use as hire or self-drive 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

Lml200

per

vehicle

8703.0299 G

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

20%

8703.0299H

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

52.7% but

not less

than

LmJ310

per

vehicle

H.s.Code

Rate of

Goods

Number

Tax

(iii)

of a cylinder capacity exceeding 1500cc but

not exceeding 1800cc

59.5%

Chassis fitted with engine and cab

8703.0311

Vehicles of unitary (monocoque)

8703.0312

structure fitted with engine and a

body consisting only of the driver's

59.5%

cab and the bare rear platform ........... .

Other vehicles, new

8703.0318

(a) For use as hire or self-drive motor

8703.0318 A-F

vehicles, ambulances, prison vans,

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor vehicle of this sub-heading ............ .

48.5%

I

'

.

I

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

8703.0318 G

20%

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

. 59.5%

8703.0318 H

8703.0319

Other vehicles, used

(a) For use as hire or self-drive motor

8703.0319 A-F

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

8703.0319 G

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

20%

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

59.5% but

8703.0319H

not less

than

I

Lm2670

!

per

vehicle

(iv)

of a cylinder capacity exceeding 1800cc

but not exceeding 2oo0cc

Chassis fitted with engine and cab

64.5%

8703.0391

Rate of

Goods

H,S.Code

Tax

Number

Vehicles of unitary (monocoque)

8703.0392

structure fitted with engine and a

body consisting only of the driver's

cab and the bare rear platform ........... .

64.5%

Other vehicles, new

8703.0398

(a) For use as hire or self-drive motor

8703.0398 A-F

vehicles, ambulances, prison vans,

hearses, .and light weight three-wheeled

vehicles having the characteristic of a

motor vehicle of this sub-heading ............ .

48.5%

8703.0398 G

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

20%

8703.0398 H

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

64.5%

8703.0399

Other vehicles, used

8703.0399 A-F

(a) For use as hire or self-drive 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 G

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

20%

8703.0399H

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

64.5% but

not less

than

Lm2900

per

vehicle

(v)

ofa cylinder capacity exceeding 2000cc

8703.0410

Chassis fitted with engine and cab

74.5%

8703.0420

Vehicles of unitary (monocoque)

structure fitted \Vith engine and a

body consisting only of the driver's

cab and the bare rear platform ........... .

74.5%

,

,

,1.1.1'

!i

H.s.Code

Goods

Rate of

Number

Tax

Other vehicles, new

8703.0491

(a) For use as hire or self-drive motor

8703.0491 A-F

vehicles, ambulances, prison vans,

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor vehicle of this sub-heading ............ .

48.5%

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

20%

8703.0491 G

74.5%

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

8703.0491 H

Other vehicles, used

8703.0499

(a) For use as hire or self-drive motor

8703.0499 A-F

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

Lm4825

per

vehicle

,

, ,

i:i

8703.0499 G

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

20%

I

8703.0499H

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

74.5% but

not less

. than

Lm6800

per

vehicle

Other

(C)

8703.9010

Chassis fitted with engine and cab

59.5%

8703.9020

Vehicles of unitary (monoeoque) structure

fitted with engine and a body consisting

only of the driver's cab and the bare rear

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

59.5%

Other

8703.9091

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

59.5%

,

I

I

8703.9099

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

59.5%" ; and

(b) for the goods and the rates of tax applicable to H.S. Code Number

87.06 there shall be substituted the following:-

Goods

Chassis fitted with engine, for the motor vehicles of

H.S. headings Nos. 87.01 to 87.05

(a)

For motor vehicles for the transport of ten or more

persons, including the driver ........................................ .. The rates of tax

(b)

For motor cars and other motor vehicles principally

designed for the transport of persons (other than those

of heading No. 87.02), including station wagons and

racing cars .................................................................... . The rates of tax

The rates of tax

For motor vehicles for the transport of goods ................ .

(c)

applicable

categories (A) to

(D) as per H.S.

Code

87.04.

(d)

Other vehicles ofH.S. headings 87.01 and 87.05 .......... .

Passed by the House of Representatives at Sitting No. 46 of the 24th

MYRIAM SPITERI DEBONO

Speaker

RICHARD J. CAucm

Clerk to the House of Representatives

703.0491 H

(c) Ghal uZu iehor ..................................

. 74.5%

.!

8703.0499

Vetturi ohra, uZati

8703.0499 A-F

(a) Ghal uZu bhala vetturi bil-mutur

ghall-kiri jew self-diive, ambulanzi,

vannijiet tal-habs, karozzi tal-mejtin, u

vetturi light weight bi tliet roti Ii

jkoUhom il-karatteristika ta' vettura bit-

mutur ta' din is-subintestatura. ................ .

48.5%

iZda rnhux

inqas

minn

Lm4825

kull

vettura

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

8703.0499G

20%

I"

Oggetti.

(c) Ghal uZu iehor ..................................

(C)

Ohrajn

Chassis iffittjati b'makna u kabina

Vetturi ta' struttura unitarja (monocoque)

iffittjati b'makna u bOdyli jikkonsisti hiss

f'kabin~ tas-~ewwieq u fi pjattaforma ta'

wara nunghaJr annar ............................. ..

Ohrajn

Godda ............................................ .

Ohrajn ...................... ~ ....................... ' -

(b) minflok I-oggetti u r-rati ta' taxxa Ii japplikaw ghan-Numru tal-

Kodici H.S. 87.06 ghandujidhol dan Ii gej:-

Oggetti

Chassis iffittjati bil-makna, ghall-vetturi bil-mutur ta'

I-intestaturi ta' I-H.S. NrL 87.01 sa 87.05

Ghal ,:ettur~ ~i1-mu~ ghall-garr ta' ghaxar persuni jew

(a)

aktar, InkltlZ ls-sewwleq ............................................. .

Ghat karozzi hil-mutur u vettnri bil-mutur ohra

(b)

mahsuba l-aktar ghall-garr ta' persuni (minbarra dawk

ta' l-intestatura Nru. H.S. 87.02), inkluii station

wagons u karozzi tat-tlielaq .......................................... . Dawk ir-rati ta'

Oggetti.

Numru tal-Kodici

Rata ta'

H.8.

Taxxa

ta' Dawk ir-rati ta'

vetturi

(0)

Ghal

bil-mutur

taxxa hekk kif

oggetti. .................. .

japplikaw

fil-

kategoriji (A) sa

(D) skond in-

tal-'

Numru

Kodici

H.S.

87.04

(d)

Vetturi ohro. ta' l-intestaturi Nru. H.S. 87.01 u

87.05.............................................................................

O%U.

Mghoddi mill-Kamra tad-Deputati fis-Seduta Nru. 46 tal 1-24 tat Marzu, 1997.

MYRIAM SPITERI DEBONO

Speaker

RICHARD J .. CAUCHI

..

Skrivan taJ-Kamra tad-Deputati