act_2007_32

MT

ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

80 Articles / Provisions · Malta

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Table of Provisions (80)

Preamble Art. 1 Short title. Art. 2 Coming into force of this Part. Art. 3 Interpretation. Art. 4 Authority to raise loan. Art. 5 Art. 6 Art. 7 Art. 8 Art. 9 Amendment of the Education Act. Art. 10 Amendment of the Malta Transport Authority Act. Art. 11 Amendment of the Employment and Training Service Act. Art. 12 Amendment of the Malta Maritime Authority Act. Art. 13 Amendment of the Development Planning Act. Art. 14 Art. 15 Art. 16 Art. 17 Art. 18 Art. 19 Amendment of the Cultural Heritage Act. Art. 20 Amendment of the Sports Act. Art. 21 Amendment of the Customs Ordinance. Art. 22 Amemdment of article 2 of the principal law. Art. 23 Substitution of the terms "import duty" and "export duty" by the term "duty". Art. 24 Art. 25 Art. 26 Art. 27 Amendment of article 26 of the principal law. Art. 28 Amendment of article 63 of the principal law. Art. 29 Amendment of article 68 of the principal law. Art. 30 Amendment of article 71 of the principal law. Art. 31 Amendment to article 76 of the principal law. Art. 32 Amendment of the Income Tax Act. Art. 33 Art. 34 Art. 35 Art. 36 Amendment of article 56 of the principal Act. Art. 37 Art. 38 Art. 39 Art. 40 Amendment of article 2 of the principal Act. Art. 41 Art. 42 Art. 43 Amendment of article 12 of the principal Act. Art. 44 Amendment of article 15 of the follows: principal Act. Art. 45 Art. 46 Amendment of article 17 of the follows: principal Act. Art. 47 Art. 48 Art. 49 Amendment of article 34 of the principal Act. Art. 50 Substitution of article 40 of the following: principal Act. Art. 51 Art. 52 Art. 53 Art. 54 Art. 55 Art. 56 Amendment of article 76A of the principal Act. Art. 57 Amendment of article 77 of the principal Act. Art. 58 Art. 59 Art. 60 Amendment of article 85 of the follows: principal Act. Art. 61 Amendment of article 87 of the follows: principal Act. Art. 62 Art. 63 Art. 64 Art. 65 Art. 66 Amendment of article 132 of the principal Act. Art. 67 Amendment of the First Schedule to the principal Act. Art. 68 Amendment of the Second Schedule to the principal Act. Art. 69 Amendment of the Duty on Documents and Transfers Act. Art. 70 Amendment of article 32 of the principal Act. Art. 71 Art. 72 Art. 73 Amendment of article 40 of the principal Act. Art. 74 Amendment of article 47 of the principal Act. Art. 75 Amendment of the Motor Vehicles Registration Tax Act. Art. 76 Amendment of article 2 of the principal Act. Art. 77 Art. 78 Art. 87

Statutory Text (80 Articles)

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Preamble — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

I assent.

E DWARD F ENECH A DAMI

(L.S.)

President

31st December, 2007

ACT No. XXXII of 2007

AN ACT to implement Budget measures for the financial year 2008

and other administrative measures.

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

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 1 Short title. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

The short title of this Act is the 2008 Budget Measures

Implementation Act, 2007.

PART I

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 2 Coming into force of this Part. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

The provisions of this Part shall come into effect on the 1st

January, 2008.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 3 Interpretation. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

For the purpose of this Part, "revenue" has the same

meaning as is assigned to it in article 2 of the Financial

Administration and Audit Act, but does not include proceeds from

loans.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 4 Authority to raise loan. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) Subject to the provisions of this Act, the

Government of Malta may raise in Malta, by way of loan, a sum of

money not exceeding three hundred million euros.

(2) For the purpose of raising the aforesaid loan the Minister

responsible for finance is hereby authorised to issue stock in Malta

under the provisions of the Local Loans (Registered Stock and Cap. 161.

Securities) Ordinance on such terms and conditions as the said

Minister may approve.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 5 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Any money borrowed under the authority of this Part shall Purpose.

be appropriated and applied for the purpose of

(a)

meeting excess expenditure over revenue incurred in

the Consolidated Fund for year 2008 and/or subsequent years;

(b) redeeming registered stocks which are due for

redemption during 2008; and

(c)

effecting portfolio changes in relation to amounts

raised through Treasury Bills, amounts raised through

Government Stocks, and in respect of loans raised outside Malta

as and when required in line with Government’s debt

management policies.

PART II

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 6 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) This Part effects amendments to the duration of the Amendment of

financial year as applicable in various laws as appearing in the financial

various laws.

following articles.

(2) The provisions of this Part shall be deemed to have come

into force on the 1st October, 2007.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 7 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Housing Authority Act, in the definition Amendment of

"financial year", for the words "30th September;" there shall be the

Authority Act.

substituted the words "31st December:" and immediately thereafter Cap. 261.

there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 8 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Enemalta Act, in the definition "financial Amendment of

year", for the words "thirtieth day of September;" there shall be the

Act.

substituted the words "31st December:" and immediately thereafter Cap. 272.

there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 9 Amendment of the Education Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Education Act, in the proviso to the

definition "financial year", for the words "of the following year;"

there shall be substituted the words "of the following year:" and

immediately thereafter there shall be inserted the following new

proviso

"Provided further that in the case of the University of

Malta, the financial year means the period of twelve months

commencing on the 1st October of any year and ending on the

30th September of the next following year, so however that the

financial year which commenced on the 1st January, 2007 shall

be for a period of nine months terminating on the 30th

September, 2007;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 10 Amendment of the Malta Transport Authority Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Malta Transport Authority Act, in the

definition "financial year", for the words "30th September;" there

shall be substituted the words "31st December:" and immediately

thereafter there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 11 Amendment of the Employment and Training Service Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Employment and Training Service Act,

in the definition "financial year", for the words "thirtieth of

September;" there shall be substituted the words "31st December:"

and immediately thereafter there shall be added the following

proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 12 Amendment of the Malta Maritime Authority Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Malta Maritime Authority Act, in the

definition "financial year", for the words "thirtieth day of

September;" there shall be substituted the words "31st December:"

and immediately thereafter there shall be added the following

proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 13 Amendment of the Development Planning Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Development Planning Act, in the

definition "financial year", for the words "30th September;" there

shall be substituted the words "31st December:" and immediately

thereafter there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 14 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Malta Standards Authority Act, in the Amendment of

definition "financial year", for the words "30th September;" there the

Standards

shall be substituted the words "31st December:" and immediately Authority Act.

thereafter there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 15 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Malta Statistics Authority Act, in the Amendment of

definition "financial year", for the words "30th September;" there the

Statistics

shall be substituted the words "31st December:" and immediately Authority Act.

thereafter there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 16 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Malta Resources Authority Act, in the Amendment of

definition "financial year", for the words "30th September;" there the

Resources

shall be substituted the words "31st December:" and immediately Authority Act.

thereafter there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 17 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Occupational Health and Safety Amendment of

Authority Act, in the definition "financial year", for the words "30th the

Occupational

September;" there shall be substituted the words "31st December:" Health and

Safety Authority

and immediately thereafter there shall be added the following Act.

proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 18 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Malta Council for the Culture and the Amendment of

Arts Act, in the definition "financial year", for the words "30th the

Council for the

September;" there shall be substituted the words "31st December:" Culture and the

Arts Act.

and immediately thereafter there shall be added the following Cap. 444.

proviso

"Provided that the financial year which commenced on the

1st October 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 19 Amendment of the Cultural Heritage Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Cultural Heritage Act, in the definition

"financial year", for the words "thirtieth day of September;" there

shall be substituted the words "31st December:" and immediately

thereafter there shall be added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 20 Amendment of the Sports Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 2 of the Sports Act, in the definition "financial

year", for the words "30th September;" there shall be substituted the

words "31st December:" and immediately thereafter there shall be

added the following proviso

"Provided that the financial year which commenced on the

1st October, 2007 shall be for a period of fifteen months and

shall terminate on the 31st December, 2008;".

PART III

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 21 Amendment of the Customs Ordinance. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

This Part amends the Customs Ordinance and it shall be

read and construed as one with the Customs Ordinance, hereinafter in

this Part referred to as "the principal law."

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 22 Amemdment of article 2 of the principal law. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 2 of the principal law shall be amended as follows

(a)

immediately after the definition "Comptroller of

Customs", there shall be added the following new definition

"duty" means any duty charged by the Comptroller

of Customs on imported goods and includes import duty,

export duty, agricultural duty, anti-dumping duty,

countervailing duty and excise duty;"; and

(b) in the definition "imported goods", immediately

after the words "and imported into" there shall be added the

words "or brought into".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 23 Substitution of the terms "import duty" and "export duty" by the term "duty". — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) The words "import duty" or "import duties"

wherever they occur in articles 17, 22A(1), 25, 26, 27(2), 60(a) and

80(2) of the principal law shall be substituted by the word "duty".

(2) The words "export duty" in article 62(l) shall be

substituted by the word "duty".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 24 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In subarticle (1) of article 6 of the principal law, for the Amendment of

words "within twenty-four hours after arrival from parts beyond the article

principal law.

seas at either of the harbours of Valletta" there shall be substituted the

words "at least six hours before arrival from parts beyond the seas at

either of the harbours of Valletta or at Marsaxlokk harbour" and the

words "or required thereby; and such report shall be made before bulk

is broken." shall be substituted by the words "or required thereby.".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 25 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 7 of the principal law shall be amended as follows

Amendment of

article 7 of the

principal law.

(a)

for the marginal note "Landing of goods from ships

without report" there shall be substituted the marginal note

"Landing of goods from ships";

(b)

in subarticle (1) thereof

(i) the words from "Notwithstanding the

provisions of subsection (1) of article 6," to the words "a

report of such vessel or of her cargo:" shall be deleted;

(ii) the first proviso thereof shall become the first

paragraph of the said subarticle and in the said paragraph

the words "Provided that no such goods" shall be

substituted by the words "No goods"; and

(iii) the second proviso thereof shall become the

first proviso and in the said proviso the words "Provided

also that" shall be substituted by the words "Provided

that";

(c)

subarticles (2) and (3) thereof shall be deleted;

(d) subarticle (4) thereof shall be re-numbered as

subarticle (2) and in the said subarticle the words "contained in

a report as aforesaid" shall be deleted; and

(e)

subarticle (5) thereof shall be re-numbered as

subarticle (3) and in the said subarticle the words

"Notwithstanding the other provisions of the preceeding

subarticles of this article, the Comptroller" shall be substituted

by the words "The Comptroller", and the words "as prescribed

in this article" shall be deleted.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 26 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 25 of the principal law immediately after the Amendment of

words "customs weigher" there shall be added the words "or by any article

principal law.

person appointed by the Comptroller for the purpose".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 27 Amendment of article 26 of the principal law. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 26 of the principal law for the words "be

forfeited." there shall be substituted the words "be forfeited:" and

immediately thereafter there shall be added the following proviso

"Provided that if such person is a Government employee

the said loss of employment shall only be incurred following

disciplinary proceedings taken in terms of any disciplinary

regulations applicable to such employees.".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 28 Amendment of article 63 of the principal law. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 63 of the principal law

(a)

the words "but which does not seem to have been

committed maliciously," shall be deleted; and

(b) for the words "in court." there shall be substituted

the words "in court:" and immediately thereafter there shall be

added the following proviso

"Provided that the provisions of this article may

also be applied in the case of breaches of this Ordinance

involving goods which are not dutiable in which cases the

amount of the duty endangered shall be deemed, for the

purposes of this article to be equivalent to five per cent of

the value of the goods.".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 29 Amendment of article 68 of the principal law. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In subarticle (1) of article 68 of the principal law for the

word "removal" there shall be substituted the words "removal,

keeping, concealing".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 30 Amendment of article 71 of the principal law. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In subarticle (1) of article 71 of the principal law, the

words "section 350" shall be substituted by the words "article 355E".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 31 Amendment to article 76 of the principal law. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Subarticle (2) of article 76 of the principal law shall be

substituted by the following

"(2) Such proceedings shall be instituted within ten years

from the day of the commission of the offence.".

PART IV

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 32 Amendment of the Income Tax Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) This Part amends the Income Tax Act, and it shall be

read and construed as one with the Income Tax Act, hereinafter in this

Part referred to as "the principal Act".

(2) The provisions of this Part shall come into force as from

the year of assessment 2009.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 33 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Subarticle (1) of article 14B of the principal Act shall be Amendment of

article 14B of

amended as follows

the principal

Act.

(a)

immediately after the words ''in respect of his

children attending'' there shall be added the words ''a registered

private kindergarten or'';

(b) in paragraph (a) thereof, immediately after the

words ''relative school'' there shall be added the words ''or

kindergarten''; and

(c)

in paragraph (b) thereof, immediately after the

words ''such primary school'' there shall be added the words ''or

kindergarten''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 34 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after article 14C of the principal Act, there Addition of new

article 14D to

shall be added the following new article

the principal

Act.

'' Homes for the

14D. Notwithstanding anything to the

elderly fees.

contrary contained in this Act, if an

individual proves to the satisfaction of the

Commissioner that in the year preceding a

year of assessment he has paid fees on his

own behalf or on behalf of a family member,

in respect of residence in a private home for

the elderly, he shall be allowed as a

deduction against his income the lesser of

these amounts -

(a) the amount actually paid;

(b) two thousand euros

Provided that, for any year of assessment,

the total deductions claimed in respect of any

resident shall not exceed the amount as

stipulated in this article

Provided further that the deduction shall

only be allowed if the payment and the

details of the individual making the claim are

confirmed by information provided, in such

format and content as determined by the

Commissioner, by the person running the

private home for the elderly.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 35 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after article 14D of the principal Act, there Addition of new

article 14E to

shall be added the following new article

the principal

Act.

'' Sports fees.

14E. Notwithstanding anything to the

contrary contained in this Act, if an

individual proves to the satisfaction of the

Commissioner that in the year preceding a

year of assessment he has paid fees,

confirmed by official receipts, in respect of

his children who have not attained the age of

sixteen years, attending sports activities

approved by the Kunsill Malti ta’ l-Isport he

shall, for each child, be allowed as a

deduction against his income the lesser of

these amounts -

(a) the amount actually paid;

(b) one hundred euros.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 36 Amendment of article 56 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Paragraphs (a) and (b) (but not the proviso thereto) of

subarticle (1) of article 56 of the principal Act shall be substituted by

the following new paragraphs

''(a) in the case of a married couple resident in Malta in

the year immediately preceding the year of assessment and to

whom article 49 applies saving where the responsible spouse

has opted for a separate computation for the purposes of article

50 -

For every euro of the first €11400 ................... 0 euro cents

For every euro of the next €9100 .................. 15 euro cents

For every euro of the next €7500 .................. 25 euro cents

For every euro of the remainder ................... 35 euro cents;

(b) in the case of any other individual resident in Malta

including each spouse where the responsible spouse has opted

for a separate computation for the purposes of article 50 -

For every euro of the first €8150 .................... 0 euro cents

For every euro of the next €5850 .................. 15 euro cents

For every euro of the next €5000 .................. 25 euro cents

For every euro of the remainder ................ 35 euro cents: ''.

PART V

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 37 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

This Part amends the Prisons Act, and it shall be read and Amendment of

construed as one with the Prisons Act, hereinafter in this Part referred the

to as "the principal Act".

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 38 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after article 15 of the principal Act, there Addition of new

article 15A to

shall be added the following new article

the principal

Act.

'' Saving as to

15A. Subject to any regulations made

correctional

under this Act determining the maximum

services officers.

pension grantable to a correctional services

officer as may be in force from time to time,

where a person has been appointed a

correctional services officer, any period

previous to that appointment during which

that person has served as a prisons officer or

as a member of a disciplined force as defined

in article 47(1) of the Constitution shall be

deemed as service as a correctional services

officer for the purpose of any pension that

may be granted under this Act or any

regulations made thereunder.''.

PART VI

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 39 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) This Part amends the Social Security Act, and it Amendment of

shall be read and construed as one with the Social Security Act, the

Security Act.

hereinafter in this Part referred to as "the principal Act".

(2) This Part shall come into force as follows

(a)

article 47 and paragraph (b), excluding the proviso,

in article 48 shall be deemed to have come into force with effect

from the 3rd January 2004;

(b) articles 42, 43 and paragraph (c) of article 46 shall

be deemed to have come into force with effect from the 1st

January 2007;

(c)

paragraph (f) of article 40, the provisos to paragraph

(b) of article 48 and article 50 shall be deemed to have come

into force with effect from the 6th January 2007;

(d) paragraphs (a), (b), (c), (d) and (e) of article 40,

article 41, paragraph (a) of article 48 and articles 49, 51, 52, 53,

54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67 and 68 shall

come into force with effect from the 5th January 2008; and

(e)

articles 44, 45 and paragraphs (a) and (b) of article

46 shall come into force with effect from the 7th January 2008.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 40 Amendment of article 2 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Subarticle (1) of article 2 of the principal Act shall be

amended as follows

(a)

in the definition ''Department'' for the words

''Department of Social Security'' there shall be substituted the

words ''Social Security Division'';

(b) in the definition ''Director'' for the words ''Director

(Social Security)'' wherever these appear, there shall be

substituted the words ''Director General (Social Security)'';

(c)

immediately after the definition ''father'' there shall

be inserted the following new definition

'' ''Fixed Children’s Allowance'' shall be that

specified in the Fourteenth Schedule;'';

(d) in the first proviso to the definition ''retirement'' for

the words ''who is disqualified from receiving a pension because

of his being in insurable employment or self-occupied,

retirement means the date on which he ceases to be so

disqualified'' there shall be substituted the words ''who is not in

receipt of a pension and is still in insurable employment, or is

self-occupied or is self-employed, retirement means the date on

which he applies for a pension under Part V of this Act'';

(e)

in the definition ''Service Pension''

(i)

in subparagraph (b) of the proviso to

paragraph (ii) thereof, for the words ''of this Act.'' there

shall be substituted the words ''of this Act; and'';

(ii)

in paragraph (iv) of the proviso to the

definition ''Service Pension'', for the words ''of such

Service Pension:'' there shall be substituted the words ''of

such Service Pension; and'';

(iii) in the proviso to paragraph (iv) thereof, for

the words ''Provided further that the Second Pension'' there

shall be substituted the words ''(vi) the Second Pension'';

and

(iv)

immediately after paragraph (iv) there shall

be added the following new paragraph

''(v) with effect from the 5th January 2008,

for the purposes of calculating the rate of a

pension under this Act, a Service Pension net of

Lm200:'';

(f)

in paragraph (c) of the definition ''severely disabled

person'', for the words ''Chronic-Granulomatous Disease; or''

there shall be substituted the words ''Chronic-Granulomatous

Disease;'' and immediately thereafter there shall be inserted the

words ''Leopard’s Syndrome; or''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 41 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Subarticle (1) of article 6 of the principal Act shall be Amendment of

article 6 of the

amended as follows

principal Act.

(a)

for paragraph (d) thereof there shall be substituted

the following

''(d) with effect from the 5th January 2008, a

person in receipt of a pension (other than an Injury

Pension) payable under this Act and who is not gainfully

occupied:'';

(b) paragraph (e) thereof shall be renumbered as

paragraph (f); and

(c)

immediately after the proviso to paragraph (d)

thereof, there shall be inserted the following new paragraph

''(e) a person in excepted employment in terms

of paragraph 8 of Part II of the First Schedule;''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 42 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

For subarticle (2) of article 7 of the principal Act there Amendment of

article 7 of the

shall be substituted the following

principal Act.

''(2)

Subject to the provisions of this Act

(a)

the weekly rates of contributions payable

under this Act by an employed person and by his employer

respectively shall be those specified in Part 1 of the Tenth

Schedule

Provided that, with effect from the 1st January

2007, an employed person whose weekly basic earnings

from his employment are less than the equivalent of the

National Minimum Wage as is applicable to persons of

eighteen years of age or over as established by a National

Standard Order issued under the Employment and

Industrial Relations Act, shall have the right to elect to pay

a contribution at a rate of 10% of his actual basic weekly

wage instead of the category B contribution in Part I of the

Tenth Schedule payable by the employed person, where

applicable; and

(b)

the contributions payable under this Act out

of the Consolidated Fund shall be 50% of the combined

weekly contributions paid by the employee and his

employer

So however that, where an employer binds himself

with the Employment and Training Corporation,

established under the Employment and Training Services

Act, to employ a person who is over the age of forty years

and who has been registering for more than one year under

Part One of the Register kept in accordance with the

provisions of the Employment and Training Services Act,

such employer shall be entitled to retrieve from the said

corporation a sum equivalent to twenty-five per cent of the

rate of contribution paid by the employer, as his share in

respect of such employee, in accordance with Part I of the

Tenth Schedule to this Act.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 43 Amendment of article 12 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after subarticle (3) of article 12 of the

principal Act there shall be added the following new subarticle

''(4) A self-occupied person who, in accordance with the

provisions of this Act, is liable to pay a Class Two contribution

on his net earnings may, if such person so elects, be exempted

from the payment of a Class Two contribution on earnings

derived from the provision of services as a host family

Provided that for the purposes of this subarticle, the term

''host family'' shall have the meaning assigned to it by the Host

Family Accommodation Regulations made by virtue of the

Malta Travel and Tourism Services Act.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 44 Amendment of article 15 of the follows: principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 15 of the principal Act shall be amended as

(a)

in the marginal note thereof, for the words

''outworkers, tourist guides, and drivers of Government

impressed vehicles and certain farmers and fishermen'' there

shall be substituted the words ''certain categories of persons'';

(b) immediately after subarticle (4) thereof, there shall

be added the following new subarticles

''(5) With effect from the 7th January 2008, an

employer who employs a severely disabled person or a

visually impaired person in terms of this Act, shall be

entitled to receive from the Government an amount

corresponding to the share of social security contributions

paid by the said employer in terms of this Act for the first

156 weeks of employment of the said person.

(6)

With effect from the 7th January 2008, a

person who is a severely disabled person and who employs

a person as a carer shall be entitled to receive from the

Government an amount corresponding to the share of

social security contributions paid by such person as an

employer in terms of this Act.

(7)

With effect from the 7th January 2008, a

person who -

(a) is over 45 years of age; and

(b) has not been in gainful occupation for

a minimum of five consecutive years; and

(c) has obtained a licence in accordance

with the Trading Licences Act to carry out a self-

occupation,

shall be entitled to receive from the Government an

amount corresponding to the amount of contributions

payable under this Act from such self-occupation for the

first 52 weeks.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 45 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 16 of the principal Act shall be amended as Amendment of

article 16 of the

principal Act.

(a)

in paragraph (c) of subarticle (3) thereof, for the

words ''January, 1990.'' there shall be substituted the words

''January, 1990;'' and immediately thereafter there shall be

inserted the following new paragraph

''(d) for any calendar week, with effect from the

7th January 2008 where such insured person ceases to

register under the Part 1 Register established under the

Employment and Training Services Act, to take up

temporary work for a period not exceeding thirteen

consecutive weeks and where, for such period of

temporary work, a contribution in terms of this Act is not

due''; and

(b) in sub-paragraph (iii) of paragraph (a) of subarticle

(4) thereof, for the words ''subarticle (3)(c)'' there shall be

substituted the words ''subarticle (3)(c) and (d)''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 46 Amendment of article 17 of the follows: principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 17 of the principal Act shall be amended as

(a)

in paragraph (b)(ii) of subarticle (3) thereof, for the

words ''was self occupied.'' there shall be substituted the words

''was self-occupied;'' and immediately thereafter there shall be

inserted the following new paragraph

''(c) Class One and Class Two contributions

paid, for any period following January 7, 2008, by any

person in receipt of a pension under Part V of this Act shall

not be taken into account.'';

(b) in paragraph (b) of subarticle (4) thereof, for the

words ''in article 55.'' there shall be substituted the words ''in

article 55;'' and immediately thereafter there shall be inserted

the following new paragraph

''(c) Class One and Class Two contributions paid

for any period following January 7, 2008 by any person in

receipt of a pension under Part V of this Act shall not be

taken into account for the reassessment of any pension

under Part IV and Part V of this Act.''; and

(c)

immediately after subarticle (5) thereof, there shall

be inserted the following new subarticle

''(6) For the purposes of this article, insofar as

contributions are concerned, any Class One contributions

paid by an insured person in any contribution year under

the proviso to paragraph (a) of subarticle (2) of article 7

shall be multiplied by

(a) the proportion of the actual total value

of contributions paid by the employee and the

employer during a contribution year, in

accordance with Category B of Part 1 in the Tenth

Schedule to this Act, bears to the full value of

contributions that would have been due under the

provisions of this Act during the said contribution

year, had the employee concerned not opted to pay

his contributions according to paragraph (a) of

subarticle (2) of article 7; and

(b) for the purposes of determining

entitlement to any benefit, pension, grant or

allowance, the resulting number of such weighted

contributions for that contribution year as

calculated in terms of paragraph (a) of this

subarticle, shall be considered as the actual

number of contributions paid by and in respect of

the employee during the said contribution year for

such benefit, pension, grant or allowance under

this Act.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 47 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 31 of the principal Act for the words ''has the care Amendment of

and custody of a child of her late husband'' there shall be substituted article

principal Act.

the words ''has the care and custody of a child of her late husband or

the care of a child in respect of which an allowance is paid in

accordance with article 76A''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 48 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 32 of the principal Act shall be amended as Amendment of

article 32 of the

follows

principal Act.

(a)

in subarticle (1) thereof, for the words ''a widow

who is gainfully occupied'' there shall be substituted the words

''a widow under pension age who is gainfully occupied'';

(b) in subarticle (2) thereof for the words ''an allowance

under article 76 is being paid'' there shall be substituted the

words ''an allowance under article 76 is being paid or a fostered

child in respect of whom an allowance under article 76A is

being paid,'' and for the words ''the earnings derived therefrom.''

there shall be substituted the words ''the earnings derived

therefrom:'' and immediately thereafter there shall be inserted

the following new provisos

''Provided that with effect from the 6th January

2007, where entitlement under the provisions of this article

ceases to apply, such widow shall continue to remain

entitled to receive a pension under this part, for the period

starting from the first Saturday following the date on

which the son or daughter reaches the age of sixteen years,

or from the 6th January 2007, whichever is the later, and

ending on the Friday following the 21st birthday of the

child if

(a) such widow is gainfully occupied and

the earnings from such gainful occupation exceed a

weekly average equivalent to the National

Minimum Wage as applicable to persons of eighteen

years of age or over established by a National

Standard Order made under the Employment and

Industrial Relations Act and the Employment and

Training Corporation had been duly informed of

such gainful occupation; and

(b) such son or daughter is undergoing full

time education or training in an educational

institution recognized in terms of the Education Act;

or

(c) such son or daughter is registered in the

Part 1 Register established under the Employment

and Training Services Act and who has never been

gainfully occupied, and who is not in receipt of any

benefit, pension or assistance payable under this

Act

Provided further that the rate of pension payable

under this subarticle shall be abated by the difference

obtained between such widow’s actual earnings from a

gainful occupation and the National Minimum Wage as is

applicable to persons of eighteen years of age or over

established by a National Standard Order made under the

Employment and Industrial Relations Act, but in no case

shall receive a rate of pension less than the Widow’s

Pension rate in terms of article 31 or 33 as may be

applicable in her case.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 49 Amendment of article 34 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In article 34 of the principal Act the words '', but for the

provisions of article 45,'' shall be deleted.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 50 Substitution of article 40 of the following: principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 40 of the principal Act shall be substituted by the

''40. (1) Subject to subarticle (2), a widow who is in

receipt of any pension under this Part shall, upon remarriage,

continue to be entitled to receive in respect of Widow’s Pension

for the period starting from the first Saturday following the date

of her remarriage, or the 6th January 2007, whichever is the

later, and ending on the Friday of the 260th week following the

date of marriage, at a weekly rate equivalent to the rate of

Widows Pension specified in the Twelfth Schedule, as was

applicable in her case until the date of her remarriage in terms of

articles 31 or 33 and thereafter such pension shall cease to be

(2) Entitlement to a Widow’s Pension under this article

shall also cease in the event of the demise of the spouse or if the

widow ceases to remain entitled to a pension in respect of

widowhood in terms of article 32, before the lapse of the period

of entitlement in accordance with the provisions of subarticle

(1).''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 51 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 45 of the principal Act shall be deleted.

Deletion of

article 45 of the

principal Act.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 52 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In paragraph (c) of article 52 of the principal Act, for the Amendment of

words ''January, 1979; and'' there shall be substituted the words article

principal Act.

''January 1979.'' and paragraph (d) thereof shall be deleted.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 53 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In paragraph (ii) of article 67 of the principal Act, the Amendment of

words ''and, if under sixty five years of age, deemed not to be article

principal Act.

gainfully occupied in accordance with the provisions of article 45,''

shall be deleted.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 54 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 72 of the principal Act shall be amended as Amendment of

article 72 of the

follows

principal Act.

(a)

in paragraph (a) of subarticle (1) thereof, for the

words ''on the form provided by the Director'' there shall be

substituted the words ''on the form of the Department'';

(b) in paragraph (b) of subarticle (1) thereof, for the

words ''for five weeks'' there shall be substituted the words ''for

six weeks'';

(c)

in subarticle (2) thereof, for the words ''and five

weeks'' there shall be substituted the words ''and six weeks'';

(d) in paragraph (b) of subarticle (2) thereof, for the

words ''the five weeks'' there shall be substituted the words ''the

six weeks'';

(e)

in paragraph (c) of subarticle (2) thereof, for the

words ''and the five weeks'' there shall be substituted the words

''and the six weeks''; and

(f)

subarticle (3) thereof shall be deleted.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 55 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 76 of the principal Act shall be amended as Amendment of

article 76 of the

follows

principal Act.

(a)

the words ''who proves to the satisfaction of the

Director that his total yearly means, calculated in accordance

with Part VII of the Second Schedule to this Act, do not exceed

the scale rate as applicable for that household, and as

determined by Part VI of the Fourteenth Schedule to this Act,

and'' shall be deleted;

(b) for the words ''his wife'' wherever they occur, there

shall be substituted the words ''the spouse'';

(c)

for the words ''Director General (Social and Family

Affairs) who is to submit the same within a month, a situation

report'' there shall be substituted the words ''Director (Social

Welfare Standards), who is to submit within a month, a report'';

and

(d) the whole article 76 shall be renumbered as

subarticle (1) of the article and immediately thereafter there

shall be inserted the following new subarticle

''(2) The applicable rate of the allowance

referred to in subarticle (1) shall be as determined by Part

VI of the Fourteenth Schedule and the calculation of the

yearly means of the household shall be calculated in

accordance with Part VII of the Second Schedule.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 56 Amendment of article 76A of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 76A of the principal Act shall be amended as

follows

(a)

in the marginal note thereof, for the words ''foster

child, etc'' there shall be substituted the words ''child in care'';

and;

(b) for the words ''the head of the household'' there shall

be substituted the words ''the head of household who is an

approved foster carer in accordance with the Foster Care Act''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 57 Amendment of article 77 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 77 of the principal Act shall be amended as

follows

(a)

for the words ''if that child is certified'' there shall be

substituted the words ''if the head of household has the care and

custody of such child who is certified'';

(b) for the words ''or to be a severely disabled person''

there shall be substituted the words ''or a severely disabled

person'';

(c)

the words ''So however, that such child shall only

remain eligible to an allowance under this article if the yearly

means of the head of household, calculated in accordance with

Part VII of the Second Schedule to this Act, do not exceed the

income limits as laid down in the aforementioned Part VII of the

Fourteenth Schedule, and as long as the head of household has

the care and custody of such child.'' shall be deleted; and

(d) for the words ''if he is certified'' there shall be

substituted the words ''if certified''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 58 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 80 of the principal Act shall be amended as Amendment of

article 80 of the

follows

principal Act.

(a)

in subarticle (1) thereof, for the words ''or his wife''

there shall be substituted the words ''or the spouse'';

(b) in the proviso to subarticle (1) thereof, for the words

''the head of household, or his wife, is dead'' there shall be

substituted the words ''the head of household or the spouse, is

deceased''; and

(c)

in the proviso to subarticle (2) thereof, for the words

''been properly received by him.'' there shall be substituted the

words ''been properly received by him:'' and immediately

thereafter there shall be inserted the following new proviso

''Provided further that where any person has

received the payment of an allowance under articles 76 and

79 for a full thirteen week period, prior to emigration and

the total amount of allowance paid during the year in

which the right to such benefit ceases amounts to less than

the Fixed Children’s Allowance specified by Part VI of the

Fourteenth Schedule, such person shall be entitled to

receive the resulting difference between the amount paid

and the Fixed Children’s Allowance.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 59 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 82 of the principal Act shall be amended as Amendment of

article 82 of the

follows

principal Act.

(a)

in subarticle (1) thereof, for the word ''wife'' there

shall be substituted the word ''spouse'';

(b) in subarticle (2) thereof, for the words '' ''wife'' shall

include such woman'' there shall be substituted the words

''''spouse'' shall include such person'' and for the words ''as if she

were his lawful wedded wife, and in the case where a female is,

in the opinion of the Director, the head of household, a male

who in the opinion of the Director is living with such head of

household as if he were her lawful wedded husband provided

she or he'' there shall be substituted the words ''as if such person

were the lawful spouse, provided such person''; and

(c)

in subarticle (3) thereof, for the words ''or where the

wife is not his lawful wedded wife but is being treated as such in

terms of subarticle (2), if such wife'' there shall be substituted

the words ''or where the person is not the lawful wedded spouse

but is being treated as such in terms of subarticle (2), if such

spouse''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 60 Amendment of article 85 of the follows: principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 85 of the principal Act shall be amended as

(a)

in the marginal note thereof, for the words ''Bonus

and Additional Bonus'' there shall be substituted the words

''Bonus, Additional Bonus and Cost of Living Bonus'';

(b) in subarticle (2) thereof, for the words ''over and

above the Bonus to which he is entitled by virtue of subarticle

(1)'' there shall be substituted the words ''over and above the

bonuses to which he is entitled by virtue of this article''; and

(c)

immediately after subarticle (2) thereof, there shall

be inserted the following new subarticle

''(3) Save as provided for in article 96 and

subject to the other provisions of this Act, a person who is

entitled to receive any pension (excluding an Injury

Pension where this is being paid to a person who is in

insurable employment or who is self-occupied), shall also

be entitled to receive a Cost of Living Bonus. Such bonus

shall be payable at the rate specified in Part J of the

Twelfth Schedule over and above the bonuses to which

such person may be entitled to by virtue of this article

Provided that, notwithstanding any other

provisions of this Act, such person shall only be entitled to

receive one Cost of Living Bonus at the same time for any

pension payable under this Act

Provided further that where a pension is being paid

under an agreement in terms of article 134, the Cost of

Living Bonus shall be paid pro rata as applicable to the

assessment of the pension rate under such agreement.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 61 Amendment of article 87 of the follows: principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 87 of the principal Act shall be amended as

(a)

in subarticle (2) thereof, for the words ''the wife''

there shall be substituted the words ''the spouse'' and for the

words ''in her own right'' there shall be substituted the words ''in

the spouse’s own right''; and

(b) immediately after subarticle (2) thereof, there shall

be inserted the following new subarticle

''(3) Where in the case of a married couple in

respect of whom article 96(1) and (2) does not apply, and

one of the married couple has become an inmate of an

institution as is referred to in article 93, and the provisions

of the said article 93 have commenced to apply in regards

to such person, the Cost of Living Bonus or part thereof

payable under article 85(3) shall be apportioned in

accordance with article 93(4).''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 62 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In paragraph (c) of the proviso to article 90 of the principal Amendment of

Act for the words ''sixtieth birthday.'' there shall be substituted the article

principal Act.

words ''sixtieth birthday:'' and immediately thereafter there shall be

inserted the following new proviso

''Provided further that, with effect from the 5th January

2008, where in a calendar year a head of household becomes

entitled to Children’s Allowance in terms of this Act, such head

of household shall not be entitled to more than one rate of

Children’s Allowance for the same period.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 63 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In the second proviso to article 91 of the principal Act the Amendment of

words ''nor is she considered to be gainfully occupied so as to be article

principal Act.

disqualified for the purposes of article 45'' shall be deleted.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 64 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In paragraph (a) of subarticle (1) of article 97 of the Amendment of

principal Act for the words ''on the form provided by the Director'' article

principal Act.

there shall be substituted the words ''on the official form of the

Department''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 65 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In sub-paragraph (iv) of paragraph (b) of subarticle (1) of Amendment of

article 98 of the principal Act for the words ''from time to time article

principal Act.

determine.'' there shall be substituted the words ''from time to time

determine:'' and immediately thereafter there shall be inserted the

following new proviso

''Provided that, subject to the provisions of article 90, with

effect from the 5th January 2008, in the case of the Fixed

Children’s Allowance, in advance at such intervals, being

intervals of not longer than 53 weeks, as the Director may from

time to time determine.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 66 Amendment of article 132 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 132 of the principal Act shall be amended as

follows

(a)

in subarticle (1) thereof, for the words ''Director

(Social Security)'' there shall be substituted the words ''Director

General (Social Security)''; and

(b) in subarticle (2) thereof, for the words ''Director

(Social Security)'' there shall be substituted the words ''Director

General (Social Security)''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 67 Amendment of the First Schedule to the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Paragraph 8 of Part II of the First Schedule to the principal

Act shall be deleted and substituted by the following

''8.

With effect from the 6th January 1992

(a)

employment entered into prior to the 5th

January 2008 of a person who has reached pension age

prior to the 5th January 2008; or

(b)

employment of a widow under pension age,

if she so elects, who is in receipt of a pension in respect of

widowhood under this Act

Provided that the weekly wage or salary of such person or

widow does not exceed the National Minimum Wage, or its

monthly equivalent, as is applicable to persons of eighteen years

of age or over established by a National Standard Order issued

under the Employment and Industrial Relations Act.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 68 Amendment of the Second Schedule to the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

The Second Schedule to the principal Act shall be

amended as follows

(a)

in sub-paragraph (a) of paragraph 1 of Part 1

thereof, immediately after the words ''the value of any property''

there shall be inserted the words ''including any settlement of

property in trust'';

(b) in the proviso to sub-paragraph (a) of paragraph 1 of

Part 1 thereof, for the words ''shares or other securities), and the

capital value of any urban immovable property'' there shall be

substituted the words ''shares or other securities), cash settled in

any trust and the capital value of any urban immovable property

including any settlement of such property in trust'';

(c)

in sub-paragraph (b) of paragraph 1 of Part 1

thereof, for the words ''enjoyed by that person'' there shall be

substituted the words ''by any person including any person

entitled to benefit under a trust or in whose favour a discretion

to distribute property, including income or privilege, held in

trust may be exercised'';

(d) in sub-paragraph (a) of paragraph 1 of Part II

thereof, for the words ''of any property'' there shall be

substituted the words ''of any property including any settlement

of property in trust'';

(e)

in the proviso to sub-paragraph (a) of paragraph 1 of

Part II thereof, for the words ''shares and other securities) and

the capital value of any urban immovable property'' there shall

be substituted the words ''shares and other securities), cash

settled in any trust and the capital value of any urban

immovable property including any settlement of such property

in trust'';

(f)

in sub-paragraph (b) of paragraph 1 of Part II

thereof, for the words ''any member of the household'' there

shall be substituted the words ''any member of the household

including any entitlement of such member to benefit under a

trust or in whose favour a discretion to distribute property,

including income or privilege, held in trust may be exercised'';

(g) in sub-paragraph (a) of paragraph 1 of Part III

thereof, for the words ''of any property'' there shall be

substituted the words ''of any property including any settlement

of property in trust'';

(h) in the proviso to sub-paragraph (a) of paragraph 1 of

Part III thereof, for the words ''shares and other securities) and

the capital value of any urban immovable property'' there shall

be substituted the words ''shares and other securities), cash

settled in any trust and the capital value of any urban

immovable property including any settlement of such property

in trust'';

(i)

in sub-paragraph (b) of paragraph 1 of Part III

thereof, for the words ''any member of the household'' there

shall be substituted the words ''any member of the household

including any entitlement of a member of the household to

benefit under a trust or in whose favour a discretion to distribute

property, including income or privilege, held in trust may be

exercised'';

(j)

in sub-paragraph (a) of paragraph 1 of Part V

thereof, for the words ''the value of any property'' there shall be

substituted the words ''the value of any property including any

settlement of property in trust'';

(k) in sub-paragraph (b) of paragraph 1 of Part V

thereof, for the words ''any income, privilege'' there shall be

substituted the words ''any income, privilege or cash settled in

any trust'';

(l)

in sub-paragraph (a) of paragraph 1 of Part VII

thereof, for the words ''any property'' there shall be substituted

the words ''any property including any settlement of property in

trust'' and for the words ''any income or privilege'' there shall be

substituted the words ''any income or privilege, including any

entitlement to benefit under a trust or in whose favour a

discretion to distribute property, including income or privilege

held in trust may be exercised''; and

(m) in paragraph 1 of Part VIII thereof, for the words

''any property'' there shall be substituted the words ''any

property including any settlement of property in trust'' and for

the words ''such head of household'' there shall be substituted

the words ''such head of household, including any entitlement to

benefit under a trust or in whose favour a discretion to distribute

property, including income or privilege, held in trust may be

exercised''.

PART VII

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 69 Amendment of the Duty on Documents and Transfers Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) This Part amends the Duty on Documents and

Transfers Act, and it shall be read and construed as one with the Duty

on Documents and Transfers Act, hereinafter in this Part referred to

as "the principal Act".

(2) The provisions of this Part shall be deemed to have come

into force on the 16th October, 2007.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 70 Amendment of article 32 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Subarticle (4) of article 32 of the principal Act shall be

amended as follows

(a)

in paragraph (a) thereof, for the words ''in respect of

the first thirty thousand liri'' there shall be substituted the words

''in respect of the first fifty thousand liri'';

(b) in sub-paragraph (i) of paragraph (b) thereof, for the

words ''do not exceed thirty thousand liri'' there shall be

substituted the words ''do not exceed fifty thousand liri'';

(c)

in sub-paragraph (ii) of paragraph (b) thereof, for

the words ''thirty thousand liri'', there shall be substituted the

words ''fifty thousand liri''; and

(d) in paragraph (c) thereof, for the words ''thirty

thousand liri'', there shall be substituted the words ''fifty

thousand liri''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 71 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after article 32B of the principal Act, there Addition of new

article 32C to

shall be added the following new article

the principal

Act.

'' Transfers by a

32C. Notwithstanding

any

other

gratuitous title.

provision of this Act, in the case of transfers

by a gratuitous title by a person to his

descendants in the direct line who acquire

immovable property for the purpose of

establishing therein or constructing thereon

their sole, ordinary residence, the duty

otherwise chargeable in terms of the said Act

shall be chargeable on the value thereof at the

rate of three liri and fifty cents per one

hundred liri or part thereof, provided that this

is the first transfer by such a person to such a

descendant for this purpose and in this

manner and provided that the notary who

receives any deed of such a transfer shall

record in the deed a written declaration by

the person so transferring and the person so

acquiring that the property is being acquired

for the said purpose for the first time and the

notary shall warn the said person and

descendant of the importance of the

truthfulness of such declaration.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 72 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after sub-paragraph (ii) of subarticle (2) of Amendment of

article 35 of the principal Act, there shall be inserted the following article

principal Act.

new sub-paragraph

''(iii) where such property consists of a dwelling house,

being the ordinary residence of the person from whom the

transfer originates, and the beneficiary of such residence is the

surviving spouse, no duty shall be levied at the time of the

transfer, provided that if such residence is transferred by the

surviving spouse during the first ten years from the date of death

of the person from whom the transfer originates, the duty which

would have been payable on the death of the predeceased

spouse shall be levied at the time of the transfer by the surviving

spouse.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 73 Amendment of article 40 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In subarticle (3) of article 40 of the principal Act, for the

words ''the duty chargeable under this Act on the first one thousand

and five hundred liri'' there shall be substituted the words ''the duty

chargeable under this Act on the first two thousand and five hundred

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 74 Amendment of article 47 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

In paragraph (b) of subarticle (7) of article 47 of the

principal Act, for the words ''in subarticle (3)(c) and (d) or any other

assets'' there shall be substituted the words ''in subarticle (3)(c), (d)

and (e) or any other assets''.

PART VIII

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 75 Amendment of the Motor Vehicles Registration Tax Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

(1) This Part amends the Motor Vehicles Registration

Tax Act, and it shall be read and construed as one with the Motor

Vehicles Registration Tax Act, hereinafter in this Part referred to as

"the principal Act".

(2) The provisions of this Part shall be deemed to have come

into force on the 1st November, 2007.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 76 Amendment of article 2 of the principal Act. — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Article 2 of the principal Act shall be amended as follows

(a)

immediately after the definition ''European Union''

there shall be inserted the following new definition

'' ''invoice'' means a document issued by a seller to

a buyer listing the vehicle or vehicles supplied and stating

the sum of money due or paid and the chassis number of

the said vehicle or vehicles;'';

(b) immediately after the definition ''racing car'' there

shall be inserted the following new definition

'' ''registration value'' means the value of the

vehicle together with, where applicable, the cost of freight

and insurance added together for registration tax

purposes;''; and

(c)

immediately after the definition ''temporary

registered vehicle'' there shall be inserted the following new

definition

'' ''valuation'' means the valuation carried by the

Authority in the case of used vehicles brought into Malta

from Member States of the European Union or by the

Customs in the case of used vehicles imported from other

countries to determine the current worth of a used motor

vehicle.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 77 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

Immediately after subarticle (2) of article 9 of the principal Amendment of

article 9 of the

Act there shall be inserted the following new subarticle

principal Act.

''(3) Where the valuation of a used motor vehicle

determines that the said vehicle is worth less than the value

appearing on the invoice pertaining to that vehicle, the

registration value of the said vehicle used for registration tax

purposes shall be that appearing in the invoice pertaining to that

vehicle.''.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 78 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

The First Schedule to the principal Act shall be substituted Substitution of

the First

by the following new schedule

Schedule to the

principal Act.

"FIRST SCHEDULE

[Article 6(1)]

H.S.

VERA Code

Code

Goods

Rate of Tax

Number

No.

Malta Government Gazette — Act 2007 32 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures.

Art. 87 — ACT No. XXXII of 2007 AN ACT to implement Budget measures for the financial year 2008 and other administrative measures. Open official source

01

Tractors (other than tractors of H.S. heading No.

87.09)

1.011.000

1. Pedestrian controlled tractors ................................

0%

1.012.000

2. Road tractors for semi-trailers ...............................

0%

1.013.000

3. Track-laying tractors .............................................

0%

1.014.000

4. Other .....................................................................

0%

87.02

Motor vehicles for the transport of ten or more

persons, including the driver

1.021.000

1. Scheduled buses

1.021.001

1.1. new ................................................................

0%

1.021.002

1.2. used ...............................................................

6%

1.022.000

2. Unscheduled buses or coaches and trackless

trains

1.022.001

2.1. new ................................................................

0%

1.022.002

2.2. used ...............................................................

24%

1.023.000

3. Minibuses for the transport of passengers against

payment

1.023.001

3.1. new ................................................................

0%

1.023.002

3.2. used ...............................................................

21%

1.024.000

4. Midibuses and private minibuses with engine

1.024.001

4.1. of a cylinder capacity not exceeding 1500cc ..

50.5%

1.024.002

4.2. of a cylinder capacity exceeding 1500cc ........

60%

1.025.000

5. Other (excluding electric vehicles)

1.025.001

5.1. Vans for the transport of eleven persons,

including the driver and tail-lift vans

1.025.010

5.1.1. for use to transport passengers against

payment

1.025.011

5.1.1.1. new ...................................................

0%

1.025.012

5.1.1.2. used ..................................................

21%

Number

No.

1.025.020

5.1.2. other motor vehicles with engine

1.025.021

5.1.2.1. of a cylinder capacity not exceeding

1500cc ...........................................................

50.5%

1.025.022

5.1.2.2. of a cylinder capacity exceeding

1500cc ...........................................................

60%

1.025.050

5.2. Other ..............................................................

60%

1.026.100

6. Electric vehicles

1.026.110

6.1. battery driven electric vehicles ......................

0%

1.026.120

6.2. petrol (or diesel) electric hybrid vehicles

1.026.121

6.2.1. scheduled buses

1.026.122

6.2.1.1. new ...................................................

0%

1.026.123

6.2.1.2. used ..................................................

2%

1.026.131

6.2.2. other ........................................................

16.5%

87.03

Motor cars and other motor vehicles principally

designed for the transport of persons (other than

those of H.S. heading No. 87.02), including station

wagons and racing cars

1.031.000

1. Vehicles specially designed for travelling on

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

50.5%

2. Other vehicles, with spark/compression-ignition

1.032.000

internal combustion engine

2.1 of a cylinder capacity not exceeding 1000cc

1.032.001

2.1.1 Chassis fitted with engine and cab ...........

50.5%

1.032.002

2.1.2 Vehicles of unitary (monocoque) structure

1.032.005

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

50.5%

2.1.3 Other vehicles, new

1.032.010

2.1.3.1 For use as motor vehicle for hire

1.032.011

1.032.012

2.1.3.1.1 chauffeur driven vehicles ............

30%

1.032.013

2.1.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.014

2.1.3.1.3 self-drive vehicles intended for

long term hire .............................................

50.5%

1.032.015

2.1.3.1.4 other ............................................

50.5%

1.032.016

2.1.3.1.5 quad bikes to be used on the road

50.5%

1.032.020

2.1.3.2 Ambulances, prison vans, hearses .....

0%

1.032.025

2.1.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.030

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

20%

1.032.035

2.1.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.040

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

50.5%

1.032.050

2.1.4 Other vehicles used

1.032.051

2.1.4.1 For use as motor vehicle for hire

1.032.052

2.1.4.1.1 chauffeur driven vehicles

Number

No.

1.032.053

2.1.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm715 per

by the Authority .....................................

vehicle

1.032.054

2.1.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm715 per

vehicle

1.032.055

2.1.4.1.1.3 other ....................................

50.5%

but not less

than

Lm1,200

per vehicle

1.032.056

2.1.4.1.2 self-drive vehicles intended for

50.5%

short term hire ............................................ but not less

than

Lm1,200

per vehicle

1.032.057

2.1.4.1.3 self-drive vehicles intended for

50.5%

long term hire ............................................. but not less

than

Lm1,200

per vehicle

1.032.058

2.1.4.1.4 other ............................................

50.5%

but not less

than

Lm1,200

per vehicle

1.032.059

2.1.4.1.5 quad bikes to be used on the road

50.5%

but not less

than

Lm1,200

per vehicle

1.032.060

2.1.4.2 Ambulances, prison vans, hearses .....

21%

1.032.065

2.1.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle but not less

of the above sub-heading ...............................

than

Lm1,155

per vehicle

1.032.070

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

50.5%

but not less

than

Lm1,200

per vehicle

1.032.075

2.1.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.080

2.1.4.6 For other use

1.032.081

2.1.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

Number

No.

1.032.082

2.1.4.6.1.1 vehicles manufactured before

11%

or on the thirty-first of December, 1955 .

but not less

than

Lm265 per

vehicle

1.032.083

2.1.4.6.1.2 vehicles manufactured on or

25.5%

after the first of January, 1956, but not

but not less

after the thirty-first December, 1975 ......

than

Lm610 per

vehicle

1.032.084

2.1.4.6.2 other ............................................

50.5%

but not less

than

Lm1,200

per vehicle

1.032.101

2.2 of a cylinder capacity exceeding 1000cc but

not exceeding 1300cc

1.032.102

2.2.1 Chassis fitted with engine and cab ...........

50.5%

1.032.105

2.2.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

50.5%

1.032.110

2.2.3 Other vehicles, new

1.032.111

2.2.3.1 For use as motor vehicle for hire

1.032.112

2.2.3.1.1 chauffeur driven vehicles ............

30%

1.032.113

2.2.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.114

2.2.3.1.3 self-drive vehicles intended for

long term hire .............................................

50.5%

1.032.115

2.2.3.1.4 other ............................................

50.5%

1.032.116

2.2.3.1.5 quad bikes to be used on the road

50.5%

1.032.120

2.2.3.2 Ambulances, prison vans, hearses .....

0%

1.032.125

2.2.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.130

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

20%

1.032.135

2.2.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.140

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

50.5%

1.032.150

2.2.4 Other vehicles used

1.032.151

2.2.4.1 For use as motor vehicle for hire

1.032.152

2.2.4.1.1 chauffeur driven vehicles

1.032.153

2.2.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm895 per

by the Authority .....................................

vehicle

1.032.154

2.2.4.1.1.2 chaffeur driven limousines

30%

and chaffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm895 per

vehicle

Number

No.

1.032.155

2.2.4.1.1.3 other ....................................

50.5%

but not less

than

Lm1,500

per vehicle

1.032.156

2.2.4.1.2 self-drive vehicles intended for

50.5%

short term hire ............................................

but not less

than

Lm1,500

per vehicle

1.032.157

2.2.4.1.3 self-drive vehicles intended for

50.5%

long term hire .............................................

but not less

than

Lm1,500

per vehicle

1.032.158

2.2.4.1.4 other ............................................

50.5%

but not less

than

Lm1,500

per vehicle

1.032.159

2.2.4.1.5 quad bikes to be used on the road

50.5%

but not less

than

Lm1,500

per vehicle

1.032.160

2.2.4.2 Ambulances, prison vans, hearses .....

21%

1.032.165

2.2.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle

but not less

of the above sub-heading ...............................

than

Lm1,440

per vehicle

1.032.170

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

50.5%

but not less

than

Lm1,500

per vehicle

1.032.175

2.2.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.180

2.2.4.6 For other use

1.032.181

2.2.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.182

2.2.4.6.1.1 vehicles manufactured before

11%

or on the thirty-first of December, 1955 .

but not less

than

Lm330 per

vehicle

1.032.183

2.2.4.6.1.2 vehicles manufactured on or

25.5%

after the first of January, 1956, but not but not less

after the thirty-first December, 1975 ......

than

Lm760 per

vehicle

Number

No.

1.032.184

2.2.4.6.2 other ............................................

50.5%

but not less

than

Lm1,500

per vehicle

1.032.201

2.3 of a cylinder capacity exceeding 1300cc but

not exceeding 1500cc

1.032.202

2.3.1 Chassis fitted with engine and cab ...........

53%

1.032.205

2.3.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

53%

1.032.210

2.3.3 Other vehicles, new

1.032.211

2.3.3.1 For use as motor vehicle for hire

1.032.212

2.3.3.1.1 chauffeur driven vehicles ............

30%

1.032.213

2.3.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.214

2.3.3.1.3 self-drive vehicles intended for

long term hire .............................................

53%

1.032.215

2.3.3.1.4 other ............................................

53%

1.032.216

2.3.3.1.5 quad bikes to be used on the road

53%

1.032.220

2.3.3.2 Ambulances, prison vans, hearses

0%

1.032.225

2.3.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.230

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

20%

1.032.235

2.3.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.240

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

53%

1.032.250

2.3.4 Other vehicles, used

1.032.251

2.3.4.1 For use as motor vehicle for hire

1.032.252

2.3.4.1.1 chauffeur driven vehicles

1.032.253

2.3.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm1,250

by the Authority ..................................... per vehicle

1.032.254

2.3.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm1,250

per vehicle

1.032.255

2.3.4.1.1.3 other ....................................

53%

but not less

than

Lm2,200

per vehicle

1.032.256

2.3.4.1.2 self-drive vehicles intended for

53%

short term hire ............................................ but not less

than

Lm2,200

per vehicle

Number

No.

1.032.257

2.3.4.1.3 self-drive vehicles intended for

53%

long term hire .............................................

but not less

than

Lm2,200

per vehicle

1.032.258

2.3.4.1.4 other ............................................

53%

but not less

than

Lm2,200

per vehicle

1.032.259

2.3.4.1.5 quad bikes to be used on the road

53%

but not less

than

Lm2,200

per vehicle

1.032.260

2.3.4.2 Ambulances, prison vans, hearses .....

21%

1.032.265

2.3.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle

but not less

of the above sub-heading ...............................

than

Lm2,015

per vehicle

1.032.270

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

53%

but not less

than

Lm2,200

per vehicle

1.032.275

2.3.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.280

2.3.4.6 For other use

1.032.281

2.3.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.282

2.3.4.6.1.1 vehicles manufactured before

11%

or on the thirty-first of December, 1955 .

but not less

than

Lm460 per

vehicle

1.032.283

2.3.4.6.1.2 vehicles manufactured on or

26.5%

after the first of January, 1956, but not but not less

after the thirty-first of December, 1975 .

than

Lm1,100

per vehicle

1.032.284

2.3.4.6.2 other ............................................

53%

but not less

than

Lm2,200

per vehicle

1.032.301

2.4 of a cylinder capacity exceeding 1500cc but

not exceeding 1800cc

1.032.302

2.4.1 Chassis fitted with engine and cab ...........

60%

1.032.305

2.4.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

60%

Number

No.

1.032.310

2.4.3 Other vehicles, new

1.032.311

2.4.3.1 For use as motor vehicle for hire

1.032.312

2.4.3.1.1 chauffeur driven vehicles ............

30%

1.032.313

2.4.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.314

2.4.3.1.3 self-drive vehicles intended for

long term hire .............................................

60%

1.032.315

2.4.3.1.4 other ............................................

60%

1.032.316

2.4.3.1.5 quad bikes to be used on the road

60%

1.032.320

2.4.3.2 Ambulances, prison vans, hearses

0%

1.032.325

2.4.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.330

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

20%

1.032.335

2.4.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.340

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

60%

1.032.350

2.4.4 Other vehicles used

1.032.351

2.4.4.1 For use as motor vehicle for hire

1.032.352

2.4.4.1.1 chauffeur driven vehicles

1.032.353

2.4.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm1,450

by the Authority ..................................... per vehicle

1.032.354

2.4.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm1,450

per vehicle

1.032.355

2.4.4.1.1.3 other ....................................

60%

but not less

than

Lm2,900

per vehicle

1.032.356

2.4.4.1.2 self-drive vehicles intended for

60%

short term hire ............................................ but not less

than

Lm2,900

per vehicle

1.032.357

2.4.4.1.3 self-drive vehicles intended for

60%

long term hire ............................................. but not less

than

Lm2,900

per vehicle

1.032.358

2.4.4.1.4 other ............................................

60%

but not less

than

Lm2,900

per vehicle

Number

No.

1.032.359

2.4.4.1.5 quad bikes to be used on the road

60%

but not less

than

Lm2,900

per vehicle

1.032.360

2.4.4.2 Ambulances, prison vans, hearses

21%

1.032.365

2.4.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle

but not less

of the above sub-heading ...............................

than

Lm2,345

per vehicle

1.032.370

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

60%

but not less

than

Lm2,900

per vehicle

1.032.375

2.4.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.380

2.4.4.6 For other use

1.032.381

2.4.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.382

2.4.4.6.1.1 vehicles manufactured before

16.5%

or on the thirty-first of December, 1955 .

but not less

than

Lm800 per

vehicle

1.032.383

2.4.4.6.1.2 vehicles manufactured on or

30%

after the first of January, 1956, but not but not less

after the thirty-first of December, 1975 .

than

Lm1,450

per vehicle

1.032.384

2.4.4.6.2 other ............................................

60%

but not less

than

Lm2,900

per vehicle

1.032.401

2.5 of a cylinder capacity exceeding 1800cc but

not exceeding 2000cc

1.032.402

2.5.1 Chassis fitted with engine and cab ...........

65%

1.032.405

2.5.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

65%

1.032.410

2.5.3 Other vehicles, new

1.032.411

2.5.3.1 For use as motor vehicle for hire

1.032.412

2.5.3.1.1 chauffeur driven vehicles ............

30%

1.032.413

2.5.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.414

2.5.3.1.3 self-drive vehicles intended for

long term hire .............................................

65%

1.032.415

2.5.3.1.4 other ............................................

65%

1.032.416

2.5.3.1.5 quad bikes to be used on the road

65%

Number

No.

1.032.420

2.5.3.2 Ambulances, prison vans, hearses

0%

1.032.425

2.5.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.430

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

20%

1.032.435

2.5.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.440

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

65%

1.032.450

2.5.4 Other vehicles, used

1.032.451

2.5.4.1 For use as motor vehicle for hire

1.032.452

2.5.4.1.1 chauffeur driven vehicles

1.032.453

2.5.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm1,940

by the Authority ..................................... per vehicle

1.032.454

2.5.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm1,940

per vehicle

1.032.455

2.5.4.1.1.3 other ....................................

65%

but not less

than

Lm4,200

per vehicle

1.032.456

2.5.4.1.2 self-drive vehicles intended for

65%

short term hire ............................................ but not less

than

Lm4,200

per vehicle

1.032.457

2.5.4.1.3 self-drive vehicles intended for

65%

long term hire ............................................. but not less

than

Lm4,200

per vehicle

1.032.458

2.5.4.1.4 other ............................................

65%

but not less

than

Lm4,200

per vehicle

1.032.459

2.5.4.1.5 quad bikes to be used on the road

65%

but not less

than

Lm4,200

per vehicle

1.032.460

2.5.4.2 Ambulances, prison vans, hearses .....

21%

1.032.465

2.5.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle but not less

of the above sub-heading ...............................

than

Lm3,135

per vehicle

Number

No.

1.032.470

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

65%

but not less

than

Lm4,200

per vehicle

1.032.475

2.5.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.480

2.5.4.6 For other use

1.032.481

2.5.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.482

2.5.4.6.1.1 vehicles manufactured before

16.5%

or on the thirty-first of December, 1955 .

but not less

than

Lm1,070

per vehicle

1.032.483

2.5.4.6.1.2 vehicles manufactured on or

32.5%

after the first of January, 1956, but not but not less

after the thirty-first of December, 1975 .

than

Lm2,100

per vehicle

1.032.484

2.5.4.6.2 other ................................................

65%

but not less

than

Lm4,200

per vehicle

1.032.501

2.6 of a cylinder capacity exceeding 2000cc but

not exceeding 2500cc

1.032.502

2.6.1 Chassis fitted with engine and cab ...........

75%

1.032.505

2.6.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

75%

1.032.510

2.6.3 Other vehicles, new

1.032.511

2.6.3.1 For use as motor vehicle for hire

1.032.512

2.6.3.1.1 chauffeur driven vehicles ............

30%

1.032.513

2.6.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.514

2.6.3.1.3 self-drive vehicles intended for

long term hire .............................................

75%

1.032.515

2.6.3.1.4 other ............................................

75%

1.032.516

2.6.3.1.5 quad bikes to be used on the road

75%

1.032.520

2.6.3.2 Ambulances, prison vans, hearses .....

0%

1.032.525

2.6.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.530

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

20%

1.032.535

2.6.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.540

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

75%

1.032.550

2.6.4 Other vehicles used

1.032.551

2.6.4.1 For use as motor vehicle for hire

Number

No.

1.032.552

2.6.4.1.1 chauffeur driven vehicles

1.032.553

2.6.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm2,920

by the Authority ..................................... per vehicle

1.032.554

2.6.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm2,920

per vehicle

1.032.555

2.6.4.1.1.3 other ....................................

75%

but not less

than

Lm7,300

per vehicle

1.032.556

2.6.4.1.2 self-drive vehicles intended for

75%

short term hire ............................................ but not less

than

Lm7,300

per vehicle

1.032.557

2.6.4.1.3 self-drive vehicles intended for

75%

long term hire ............................................. but not less

than

Lm7,300

per vehicle

1.032.558

2.6.4.1.4 other ............................................

75%

but not less

than

Lm7,300

per vehicle

1.032.559

2.6.4.1.5 quad bikes to be used on the road

75%

but not less

than

Lm7,300

per vehicle

1.032.560

2.6.4.2 Ambulances, prison vans, hearses .....

21%

1.032.565

2.6.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle but not less

of the above sub-heading ...............................

than

Lm4,725

per vehicle

1.032.570

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

75%

but not less

than

Lm7,300

per vehicle

1.032.575

2.6.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.580

2.6.4.6 For other use

1.032.581

2.6.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

Number

No.

1.032.582

2.6.4.6.1.1 vehicles manufactured before

16.5%

or on the thirty-first of December, 1955 .

but not less

than

Lm1,610

per vehicle

1.032.583

2.6.4.6.1.2 vehicles manufactured on or

37.5%

after the first of January, 1956, but not but not less

after the thirty-first of December, 1975 ..

than

Lm3,650

per vehicle

1.032.584

2.6.4.6.2 other ............................................

75%

but not less

than

Lm7,300

per vehicle

1.032.601

2.7 of a cylinder capacity exceeding 2500cc but

not exceeding 3000cc

1.032.602

2.7.1 Chassis fitted with engine and cab ...........

75%

1.032.605

2.7.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

75%

1.032.610

2.7.3 Other vehicles, new

1.032.611

2.7.3.1 For use as motor vehicle for hire

1.032.612

2.7.3.1.1 chauffeur driven vehicles ............

30%

1.032.613

2.7.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.614

2.7.3.1.3 self-drive vehicles intended for

long term hire .............................................

75%

1.032.615

2.7.3.1.4 other ............................................

75%

1.032.616

2.7.3.1.5 quad bikes to be used on the road

75%

1.032.620

2.7.3.2 Ambulances, prison vans, hearses .....

0%

1.032.625

2.7.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.630

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

20%

1.032.635

2.7.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.640

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

75%

1.032.650

2.7.4 Other vehicles, used

1.032.651

2.7.4.1 For use as motor vehicle for hire

1.032.652

2.7.4.1.1 chauffeur driven vehicles

1.032.653

2.7.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm3,360

by the Authority ..................................... per vehicle

1.032.654

2.7.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm3,360

per vehicle

Number

No.

1.032.655

2.7.4.1.1.3 other ....................................

75%

but not less

than

Lm8,400

per vehicle

1.032.656

2.7.4.1.2 self-drive vehicles intended for

75%

short term hire ............................................ but not less

than

Lm8,400

per vehicle

1.032.657

2.7.4.1.3 self-drive vehicles intended for

75%

long term hire ............................................. but not less

than

Lm8,400

per vehicle

1.032.658

2.7.4.1.4 other ............................................

75%

but not less

than

Lm8,400

per vehicle

1.032.659

2.7.4.1.5 quad bikes to be used on the road

75%

but not less

than

Lm8,400

per vehicle

1.032.660

2.7.4.2 Ambulances, prison vans, hearses .....

21%

1.032.665

2.7.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle but not less

of the above sub-heading ...............................

than

Lm5,435

per vehicle

1.032.670

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

75%

but not less

than

Lm8,400

per vehicle

1.032.675

2.7.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.680

2.7.4.6 For other use

1.032.681

2.7.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.682

2.7.4.6.1.1 vehicles manufactured before

16.5%

or on the thirty-first of December, 1955 . but not less

than

Lm1,850

per vehicle

1.032.683

2.7.4.6.1.2 vehicles manufactured on or

37.5%

after the first of January, 1956, but not but not less

after the thirty-first of December, 1975 ..

than

Lm4,200

per vehicle

Number

No.

1.032.684

2.7.4.6.2 other ............................................

75%

but not less

than

Lm8,400

per vehicle

1.032.701

2.8 of a cylinder capacity exceeding 3000cc

1.032.702

2.8.1 Chassis fitted with engine and cab ...........

75%

1.032.705

2.8.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

75%

1.032.710

2.8.3 Other vehicles, new

1.032.711

2.8.3.1 For use as motor vehicle for hire

1.032.712

2.8.3.1.1 chauffeur driven vehicles ............

30%

1.032.713

2.8.3.1.2 self-drive vehicles intended for

short term hire ............................................

30%

1.032.714

2.8.3.1.3 self-drive vehicles intended for

long term hire .............................................

75%

1.032.715

2.8.3.1.4 other ............................................

75%

1.032.716

2.8.3.1.5 quad bikes to be used on the road

75%

1.032.720

2.8.3.2 Ambulances, prison vans, hearses .....

0%

1.032.725

2.8.3.3 Light weight three-wheeled vehicles

having the characteristic of a motor vehicle

of the above sub-heading ...............................

48.5%

1.032.730

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

20%

1.032.735

2.8.3.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.740

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

75%

1.032.750

2.8.4 Other vehicles, used

1.032.751

2.8.4.1 For use as motor vehicle for hire

1.032.752

2.8.4.1.1 chauffeur driven vehicles

1.032.753

2.8.4.1.1.1 classic, vintage and veteran

30%

vehicles manufactured on the thirty-first but not less

of December 1975 or before and

than

certified authentic by a body approved Lm4,400

by the Authority ..................................... per vehicle

1.032.754

2.8.4.1.1.2 chauffeur driven limousines

30%

and chauffeur driven faithful replicas of but not less

classic, vintage and veteran vehicles

than

recognised as such by the Authority ....... Lm4,400

per vehicle

1.032.755

2.8.4.1.1.3 other ....................................

75%

but not less

than

Lm11,000

per vehicle

1.032.756

2.8.4.1.2 self-drive vehicles intended for

75%

short term hire ............................................ but not less

than

Lm11,000

per vehicle

Number

No.

1.032.757

2.8.4.1.3 self-drive vehicles intended for

75%

long term hire .............................................

but not less

than

Lm11,000

per vehicle

1.032.758

2.8.4.1.4 other ............................................

75%

but not less

than

Lm11,000

per vehicle

1.032.759

2.8.4.1.5 quad bikes to be used on the road

75%

but not less

than

Lm11,000

per vehicle

1.032.760

2.8.4.2 Ambulances, prison vans, hearses .....

21%

1.032.765

2.8.4.3 Light weight three-wheeled vehicles

48.5%

having the characteristic of a motor vehicle but not less

of the above sub-heading ...............................

than

Lm7,115

per vehicle

1.032.770

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

75%

but not less

than

Lm11,000

per vehicle

1.032.775

2.8.4.5 Racing cars, go-karts and quad bikes

not suitable to be used on the road .................

6.5%

1.032.780

2.8.4.6 For other use

1.032.781

2.8.4.6.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.782

2.8.4.6.1.1 vehicles manufactured before

16.5%

or on the thirty-first of December, 1955 . but not less

than

Lm2,420

per vehicle

1.032.783

2.8.4.6.1.2 vehicles manufactured on or

37.5%

after the first of January, 1956, but not but not less

after the thirty-first of December, 1975 ..

than

Lm5,500

per vehicle

1.032.784

2.8.4.6.2 other ............................................

75%

but not less

than

Lm11,000

per vehicle

1.033.000

3. Electric vehicles

1.033.010

3.1 battery driven electric vehicles .......................

0%

1.033.020

3.2 petrol (or diesel) electric hybrid vehicles ........

16.5%

1.034.000

4. Other

1.034.010

4.1 Chassis fitted with engine and cab ..................

60%

Number

No.

1.034.020

4.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver's cab and the bare rear platform ............

60%

1.034.030

4.3 Other

1.034.040

4.3.1 New ..........................................................

60%

1.034.050

4.3.2 Other ........................................................

60%

87.04

Motor vehicles for the transport of goods

1. Dumpers designed for off-highway use

1.041.001

1.1 Light Dumpers

1.041.002

1.1.1 New ..........................................................

0%

1.041.003

1.1.2 Used ........................................................

0%

1.042.001

1.2 Other

1.042.010

1.2.1 Chassis fitted with engine and cab ...........

57.5%

but not less

than

Lm1,480

per vehicle

1.042.020

1.2.2 Other ……….................…………………

57.5%

but not less

than

Lm1,610

per vehicle

2. Other (petrol, diesel or other)

1.043.000

2.1 vehicles with a g.v.w. not exceeding 3.5

tonnes

1.043.001

2.1.1 Chassis fitted with engine and cab

1.043.010

2.1.1.1 New ...................................................

57.5%

1.043.020

2.1.1.2 Other .................................................

57.5%

but not less

than

Lm1,480

per vehicle

1.043.030

2.1.2 Other

1.043.040

2.1.2.1 New ...................................................

57.5%

1.043.050

2.1.2.2 Other

1.043.051

2.1.2.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.043.052

2.1.2.2.1.1 vehicles manufactured before

10.5%

or on the thirty-first of December 1955 ..

but not less

than

Lm270 per

vehicle

1.043.053

2.1.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1956 but not

but not less

after the thirty-first of December 1975 ...

than

Lm735 per

vehicle

Number

No.

1.043.054

2.1.2.2.2 other ............................................

57.5%

but not less

than

Lm1,480

per vehicle

1.044.000

2.2 vehicles with a g.v.w. exceeding 3.5 tonnes

but not exceeding 5 tonnes

1.044.010

2.2.1 Chassis fitted with engine and cab

1.044.020

2.2.1.1 New ...................................................

57.5%

1.044.030

2.2.1.2 Other .................................................

57.5%

but not less

than

Lm1,480

per vehicle

1.044.040

2.2.2 Other

1.044.050

2.2.2.1 New ...................................................

57.5%

1.044.060

2.2.2.2 Other

1.044.061

2.2.2.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.044.062

2.2.2.2.1.1 vehicles manufactured before

10.5%

or on the thirty-first of December 1955 ..

but not less

than

Lm270 per

vehicle

1.044.063

2.2.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1956 but not

but not less

after the thirty-first of December 1975 ...

than

Lm735 per

vehicle

1.044.064

2.2.2.2.2 other ............................................

57.5%

but not less

than

Lm1,480

per vehicle

1.045.000

2.3 vehicles with a g.v.w. exceeding 5 tonnes but

not exceeding 12 tonnes

1.045.001

2.3.1 Chassis fitted with engine and cab

1.045.011

2.3.1.1 New ...................................................

24%

1.045.020

2.3.1.2 Other .................................................

57.5%

but not less

than

Lm1,480

per vehicle

1.045.030

2.3.2 Other

1.045.041

2.3.2.1 New ...................................................

24%

1.045.050

2.3.2.2 Other

1.045.051

2.3.2.2.1 classic, vintage and veteran

vehicles certified authentic by an approved

body

Number

No.

1.045.052

2.3.2.2.1.1 vehicles manufactured before

10.5%

or on the thirty-first of December 1955 ..

but not less

than

Lm540 per

vehicle

1.045.053

2.3.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1956 but not

but not less

after the thirty-first of December 1975 ...

than

Lm1,470

per vehicle

1.045.054

2.3.2.2.2 other ............................................

57.5%

but not less

than

Lm2,960

per vehicle

1.046.000

2.4 vehicles with a g.v.w. exceeding 12 tonnes

1.046.001

2.4.1 Chassis fitted with engine and cab

1.046.011

2.4.1.1 New ...................................................

24%

1.046.020

2.4.1.2 Other .................................................

57.5%

but not less

than

Lm1,890

per vehicle

1.046.030

2.4.2 Other

1.046.041

2.4.2.1 New ...................................................

24%

1.046.050

2.4.2.2 Other

1.046.051

2.4.2.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.046.052

2.4.2.2.1.1 vehicles manufactured before

10.5%

or on the thirty-first of December 1955 ..

but not less

than

Lm585 per

vehicle

1.046.053

2.4.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1956 but not

but not less

after the thirty-first of December 1975 ...

than

Lm1,585

per vehicle

1.046.054

2.4.2.2.2 Other ...........................................

57.5%

but not less

than

Lm2,960

per vehicle

3. Other (excluding electric vehicles)

1.047.010

3.1 chassis fitted with engine and cab ..................

57.5%

1.047.020

3.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

57.5%

1.047.030

3.3 Other

1.047.040

3.3.1 New ..........................................................

57.5%

Number

No.

1.047.050

3.3.2 Other ........................................................

57.5%

but not less

than

Lm3,190

per vehicle

1.047.060

3.3.3 New tipper trucks, with a g.v.w.

exceeding 5 tonnes ............................................

0%

1.047.070

3.3.4 New refuse disposal trucks, with a g.v.w.

exceeding 5 tonnes ............................................

0%

1.047.080

3.3.5 New road tankers amd bowsers, with a

g.v.w. exceeding 5 tonnes .................................

0%

1.048.000

4. Electric vehicles

1.048.010

4.1. battery driven electric vehicles ......................

0%

1.048.020

4.2. petrol (or diesel) electric hybrid vehicles .......

16.5%

87.05

Special purpose motor vehicles, other than those

principally designed for the transport of persons

or goods (for example, breakdown lorries, crane

lorries, fire fighting vehicles, concrete-mixer

lorries, road sweeper lorries, spraying lorries,

mobile workshops, mobile radiological units)

1.050.000

1. Crane lorries ..........................................................

0%

1.051.000

2. Mobile drilling derricks ........................................

0%

1.052.000

3. Fire fighting vehicles ............................................

0%

1.053.000

4. Concrete-mixer lorries ..........................................

0%

1.054.000

5. Other

1.054.010

5.1. Breakdown lorries .........................................

0%

1.054.020

5.2. Concrete-pumping lorries ..............................

0%

1.054.030

5.3. Other ..............................................................

0%

87.06

Chassis fitted with engine, for the motor vehicles

of H.S. heading Nos. 87.01 to 87.05

1.061.000

1. For tractors (other than tractors of H.S. heading

The rates

87.09) ........................................................................

of tax

applicable

in

categories

1 to 4 as

per H.S.

Code No.

87.01

1.062.000

2. For motor vehicles for the transport of ten or more

The rates

persons, including the driver .....................................

of tax

applicable

in

categories

1 to 6 as

per H.S.

Code No.

87.02

Number

No.

1.063.000

3. For motor cars and other motor vehicles

The rates

principally designed for the transport of persons

of tax

(other than those of heading No. 87.02), including

applicable

station wagons and racing cars ..................................

in

categories

1 to 4 as

per H.S.

Code No.

87.03

1.064.000

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

The rates

of tax

applicable

in

categories

1 to 5 as

per H.S.

Code No.

87.04

1.065.000

5. For special purpose motor vehicles, other than

The rates

those principally designed for the transport of

of tax

persons or goods (for example, breakdown lorries,

applicable

crane lorries, fire fighting vehicles, concrete-mixer

in

lorries, road sweeper lorries, spraying lorries, mobile

categories

workshops, mobile radiological units) .......................

1 to 5 as

per H.S.

Code No.

87.05

87.07

1.070.000

Bodies (including cabs), for the motor vehicles of

H.S. heading Nos. 87.01 to 87.05

0%

87.08

Parts and accessories of the motor vehicles of

headings Nos. 87.01 to 87.05

1.081.000

1. For tractors (other than tractors of H.S. heading

87.09)

1.081.001

1.1 Motor vehicle chassis frames ..........................

The rates

of tax

applicable

in

categories

1 to 4 as

per H.S.

Code No.

87.01

1.081.010

1.2 Other parts ......................................................

0%

1.082.000

2. For motor vehicles for the transport of ten or more

persons, including the driver

1.082.001

2.1 Motor vehicle chassis frames ..........................

The rates

of tax

applicable

in

categories

1 to 6 as

per H.S.

Code No.

87.02

Number

No.

1.082.010

2.2 Other parts ......................................................

0%

1.083.000

3. For motor cars and other motor vehicles

principally designed for the transport of persons

(other than those of heading No. 87.02), including

station wagons and racing cars

1.083.001

3.1 Motor vehicle chassis frames ..........................

The rates

of tax

applicable

in

categories

1 to 4 as

per H.S.

Code No.

87.03

1.083.010

3.2 Other parts ......................................................

0%

1.084.000

4. For motor vehicles for the transport of goods

1.084.001

4.1 Motor vehicle chassis frames ..........................

The rates

of tax

applicable

in

categories

1 to 5 as

per H.S.

Code No.

87.04

1.084.010

4.2 Other parts ......................................................

0%

1.085.000

5. For special purpose motor vehicles, other than

those principally designed for the transport of

persons or goods (for example, breakdown lorries,

crane lorries, fire fighting vehicles, concrete-mixer

lorries, road sweeper lorries, spraying lorries, mobile

workshops, mobile radiological units)

1.085.001

5.1 Motor vehicle chassis frames ..........................

The rates

of tax

applicable

in

categories

1 to 5 as

per H.S.

Code No.

87.05

1.085.010

5.2 Other parts ......................................................

0%

87.09

1.091.000

Works trucks, self-propelled, not fitted with

lifting or handling equipment, of the type used in

factories, warehouses, dock areas or airports for

short distance transport of goods, tractors of the

type used on railway station platforms, parts of

the foregoing vehicles

0%

87.10

1.101.000

Tanks and other armoured fighting vehicles,

motorised, whether or not fitted with weapons,

and parts of such vehicles

0%

Number

No.

87.11

Motor cycles (including mopeds) and cycles fitted

with an auxiliary motor, with or without side-

cars

1.111.000

1. With reciprocating internal combustion piston

engine of a cylinder capacity not exceeding 50cc

1.111.010

1.1 Cycles fitted with an auxiliary motor

1.111.011

1.1.1 classic, vintage and veteran vehicles

certified authentic by a body approved by the

Authority

1.111.012

1.1.1.1 manufactured before or on the thirty-

first of December 1955 ..................................

6.5%

1.111.013

1.1.1.2 manufactured on or after the first of

January 1956 but not after the thirty-first of

December 1975 .............................................

14.5%

1.111.014

1.1.2 other .........................................................

28.5%

1.111.020

1.2 Other

1.111.021

1.2.1 classic, vintage and veteran vehicles

certified authentic by a body approved by the

Authority

1.111.022

1.2.1.1 manufactured before or on the thirty-

6.5%

first of December 1955 ..................................

but not less

than Lm11

per vehicle

1.111.023

1.2.1.2 manufactured on or after the first of

14.5%

January 1956 but not after the thirty-first of

but not less

December 1975 .............................................

than Lm23

per vehicle

1.111.024

1.2.2 other .........................................................

28.5%

but not less

than Lm45

per vehicle

1.112.000

2. With reciprocating internal combustion piston

engine of cylinder capacity exceeding 50cc but not

exceeding 250cc

1.112.010

2.1 Cycles fitted with an auxiliary motor

1.112.011

2.1.1 classic, vintage and veteran vehicles

certified authentic by a body approved by the

Authority

1.112.012

2.1.1.1 manufactured before or on the thirty-

first of December 1955 ..................................

6.5%

1.112.013

2.1.1.2 manufactured on or after the first of

January 1956 but not after the thirty-first of

December 1975 .............................................

14.5%

1.112.014

2.1.2 other .........................................................

28.5%

1.112.020

2.2 Other

1.112.030

2.2.1 With cylinder capacity exceeding 50cc

but not exceeding 125cc

1.112.031

2.2.1.1 classic, vintage and veteran vehicles

certified authentic by a body approved by the

Authority

Number

No.

1.112.032

2.2.1.1.1 manufactured before or on the

6.5%

thirty-first of December 1955 .....................

but not less

than Lm20

per vehicle

1.112.033

2.2.1.1.2 manufactured on or after the first

14.5%

of January 1956 but not after the thirty-first

but not less

of December 1975 ......................................

than Lm44

per vehicle

1.112.034

2.2.1.2 other ..................................................

28.5%

but not less

than Lm85

per vehicle

1.112.040

2.2.2 With cylinder capacity exceeding 125cc

but not 250cc

1.112.041

2.2.2.1 classic, vintage and veteran vehicles

certified authentic by a body approved by the

Authority

1.112.042

2.2.2.1.1 manufactured before or on the

6.5%

thirty-first of December 1955 ..................... but not less

than Lm30

per vehicle

1.112.043

2.2.2.1.2 manufactured on or after the first

21%

of January 1956 but not after the thirty-first but not less

of December 1975 ...................................... than Lm98

per vehicle

1.112.044

2.2.2.2 other ..................................................

42%

but not less

than

Lm195 per

vehicle

1.113.000

3. With reciprocating internal combustion piston

engine of cylinder capacity exceeding 250cc but not

exceeding 500cc

1.113.001

3.1 classic, vintage and veteran vehicles certified

authentic by a body approved by the Authority

1.113.002

3.1.1 manufactured before or on the thirty-first

6.5%

of December 1955 ............................................. but not less

than Lm36

per vehicle

1.113.003

3.1.2 manufactured on or after the first of

21%

January 1956 but not after the thirty-first of but not less

December 1975 .................................................

than

Lm115 per

vehicle

1.113.004

3.2 other ...............................................................

42%

but not less

than

Lm230 per

vehicle

1.114.000

4. With reciprocating internal combustion piston

engine of cylinder capacity exceeding 500cc but not

exceeding 800cc

Number

No.

1.114.001

4.1 classic, vintage and veteran vehicles certified

authentic by a body approved by the Authority

1.114.002

4.1.1 manufactured before or on the thirty-first

6.5%

of December 1955 .............................................

but not less

than Lm47

per vehicle

1.114.003

4.1.2 manufactured on or after the first of

21%

January 1956 but not after the thirty-first of

but not less

December 1975 .................................................

than

Lm150 per

vehicle

1.114.004

4.2 other ...............................................................

42%

but not less

than

Lm300 per

vehicle

1.115.000

5. With reciprocating internal combustion piston

engine of cylinder capacity exceeding 800cc

1.115.001

5.1 classic, vintage and veteran vehicles certified

authentic by a body approved by the Authority

1.115.002

5.1.1 manufactured before or on the thirty-first

6.5%

of December 1955 .............................................

but not less

than Lm98

per vehicle

1.115.003

5.1.2 manufactured on or after the first of

21%

January 1956 but not after the thirty-first of

but not less

December 1975 .................................................

than

Lm315 per

vehicle

1.115.004

5.2 other ...............................................................

42%

but not less

than

Lm630 per

vehicle

1.116.000

6. Battery driven electric motorcycles .......................

0%

1.117.000

7. Other .....................................................................

42%

87.13

1.131.000

Invalid carriages, whether or not motorised or

otherwise mechanically propelled ..........................

0%

87.14

Parts and accessories of vehicles of H.S. headings

number 87.11 to 87.13

1.141.000

1. Chassis frames for motorcycles (including

The rates

mopeds) and for cycles fitted with an auxiliary

of tax

motor, with or without side-cars ................................

applicable

in

categories

1 to 7 as

per H.S.

Code No.

87.11

H.S.

VERA Code

Code

Goods

Rate of Tax

Number

No.

1.142.000

2. Invalid carriages chassis frames ............................

The rates

of tax

applicable

in H.S.

Code No.

87.13

1.143.000

3. Other parts ............................................................

0%.".

PART IX

79. (1) This Part amends the Excise Duty Act and it shall be

read and construed as one with the Excise Duty Act, hereinafter in

this Part referred to as "the principal Act."

(2) The provisions of this Part shall be deemed to have come

into force on 16th October 2007.

80. The Fourth Schedule to the principal Act shall be amended

as follows

(a)

for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "Electricity falling under CN Code

2716", there shall be substituted the following

"Lm 0.29 per MWh"; and

(b) for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "Coal and Coke falling within CN

Codes 2701, 2702 and 2704", there shall be substituted the

following

"Lm 0.09 per 1 gigajoule, gross calorific value".

PART X

81. This Part amends the Value Added Tax Act, and it shall be

read and construed as one with the Value Added Tax Act, hereinafter

in this Part referred to as "the principal Act".

82. In article 76 of the principal Act, for the words ''after the

lapse of the time fixed by the Court.'' there shall be substituted the

following

''after the lapse of the time fixed by the Court

Provided that the offender may, within thirty days after

final judgement, apply to the Court which convicted him,

requesting a total or partial remission of the penalty imposed

under this article. The Court may grant a total or partial

remission of such penalty provided that the prosecution, with

the written concurrence of the Commissioner to be filed with

any reply to such application, agrees to such request. Any such

application shall be served on the prosecution which shall reply

within fifteen working days from such notification.''.

Passed by the House of Representatives at Sitting No. 602 of the

12th December, 2007.

A NTON T ABONE

Speaker

R ICHARD J. C AUCHI

Clerk to the House of Representatives