ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). (act_2009_6) | MT

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Preamble — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

I assent.

G EORGE A BELA

President

30th April, 2009

ACT No. VI of 2009

AN ACT to amend the Motor Vehicles Registration Tax Act

(Cap.368).

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 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 1 Short title. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

(1) The short title of this Act is the Motor Vehicles

Registration Tax (Amendment) Act, 2009, and this Act shall be read

and construed as one with the Motor Vehicles Registration Tax Act,

hereinafter referred to as "the principal Act".

(2)

This Act shall come into force on the 1st January, 2009.

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 2 Substitution of long title of the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

The long title of the principal Act shall be substituted by

the following

"To provide for the registration and licensing of motor

vehicles in Malta.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 3 Amendment of article 1 of the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 1 of the principal Act shall be substituted by the

following

"1. The short title of this Act is the Motor Vehicles

Registration and Licensing Act.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 4 Amendment of article 2 of the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 2 of the principal Act shall be amended as follows

(a) immediately after the definition "Authority" there shall be

added the following new definition

" "brought into Malta" means the entry into Malta of a

motor vehicle coming from a Member State and which was put

into free circulation in such Member State prior to entry into

Malta;";

(b) immediately after the definition "business use" there shall

be added the following new definitions

" "certificate" means the certificate of registration issued in

terms of article 14;

"certificate of conformity" means a certificate of

conformity issued by a manufacturer of a motor vehicle under

any provision of the law of a Member State transposing

Directive 70/156/EEC as amended;";

(c) immediately after the definition "chauffeur driven vehicle"

there shall be added the following new definition

" "circulation licence fee" means the fee paid on the

licensing of a motor vehicle and annually thereafter;";

(d) immediately after the definition "commercial motor

vehicle" there shall be added the following new definition

" "CO 2 emissions” means the level of carbon dioxide

emissions for a vehicle measured in accordance with Directive

80/1268/EEC as amended and contained in the relevant EC type-

approval certificate or EC certificate of conformity, and where

the vehicle is not type-approved, for that particular vehicle the

emissions level contained in a document acceptable to the

Authority, as prescribed in regulations, showing a level of

emissions comparable to that in Annex VIII of Directive 70/156/

EEC, as amended;";

(e) the definition "Council Regulation (EC) No 11/98" shall

be deleted and immediately after the definition of "Council

Regulation (EEC) No 684/92" there shall be inserted the following

new definitions

" "Directive 70/156/EEC” means Council Directive 70/156/

EEC of 6 th February 1970 on the approximation of the laws of the

Member States relating to the type-approval of motor vehicles

and their trailers;

"Directive 70/220/EEC" means Council Directive 70/200/

EEC of the 20 th March, 1970 on the approximation of the laws of

the Member States relating to measures to be taken against air

pollution by gases from positive-ignition engines of motor

vehicles as amended;

"Directive 80/1268/EEC” means Council Directive 80/

1268/EEC of 16 th December 1980 relating to the carbon dioxide

emissions and the fuel consumption of motor vehicles;

"Directive 98/69/EC" means Directive 98/69/EC of the

European Parliament and of the Council of the 13 th October

1998 relating to measures to be taken against air pollution by

emissions from motor vehicles as amended;";

(f) in the definition "Council Regulation (EEC) No 684/92"

immediately after the words "coach and bus" there shall be added the

words ", as amended";

(g) immediately after the new definition "Directive 98/69/EC"

there shall be added the following new definition

" "electric vehicle" means a vehicle that derives its motive

power exclusively from an electric motor, and it includes an

electric motorcycle;";

(h) in the definition of "European Union" immediately after

the word "Act" there shall be inserted the words ", and includes

Norway, Iceland and Liechtenstein";

(i) immediately after the definition "European Union" there

shall be added the following new definitions

" "hybrid vehicle" means a vehicle having at least two

different energy converters and two different energy storage

systems for the purpose of vehicle propulsion;

"imported into Malta" means the entry into Malta of a

motor vehicle from a third country;";

(j) in the definition "invoice" for the words "a seller" there

shall be substituted the words “the manufacturer or an authorised

agent of the manufacturer";

(k) immediately after the definition "leasing" there shall be

added the following new definition

" "length of motor vehicle” means the length of the motor

vehicle contained in the certificate of conformity, and where the

vehicle is not covered by such a certificate, the length contained

in a document acceptable to the Authority showing the technical

specifications of that vehicle;";

(l) the definition "limousine" shall be substituted by the

following

" "limousine" means a luxury passenger vehicle which

either has a chassis or wheel-base that has been stretched, or is a

sedan which is promoted as a luxury vehicle by its

manufacturer;";

(m) immediately after the definition "limousine" as substituted

there shall be added the following new definition

" "Member State" means a Member State of the European

Union;";

(n) immediately after the definition "Minister" there shall be

added the following new definitions

" "M1 motor vehicle" means a vehicle used for the

carriage of passengers and comprising no more than eight seats

in addition to the driver’s seat;

"M2 motor vehicle" means a vehicle used for the carriage

of passengers, comprising more than eight seats in addition to

the driver’s seat, and having a maximum mass not exceeding 5

tonnes;

"M3 motor vehicle" means a vehicle used for the carriage

of passengers, comprising more than eight seats in addition to

the driver’s seat, and having a maximum mass exceeding 5

tonnes;";

(o) immediately after the definition "motor cars and other

motor vehicles principally designed for the transport of persons" there

shall be added the following new definition

" "motor cycle" means a two-wheel vehicle with or without

a sidecar, fitted with an engine having a cylinder capacity of

more than 50 cm 3 of the internal combustion type and, or having

a maximum design speed of more than 45 km per hour, and

including a motor tricycle;";

(p) in the definition "motor vehicle" for the words "the First

Schedule" there shall be substituted the words "the First and Second

Schedules";

(q) immediately after the definition "motor vehicle for the

transport of goods" there shall be added the following new

definitions

" "motor vehicle provisionally registered by the Authority"

means a motor vehicle which is brought into Malta or which is

manufactured in Malta and is registered by the Authority with

the intention of being re-exported or exported, as the case may

be, within a period of ninety days from -

(a) the date of its original entry into Malta; or

(b) from the release of the said vehicle from a bonded

warehouse, in accordance with the provisions of article

20; or

(c) in the case of a vehicle manufactured in Malta,

from the date of being provisionally registered by the

Authority;

"N1 motor vehicle" means a vehicle used for the carriage

of goods and having a maximum mass not exceeding 3.5 tonnes;

"N2 motor vehicle" means a vehicle used for the carriage

of goods and having a maximum mass exceeding 3.5 tonnes but

not exceeding 12 tonnes;

"N3 motor vehicle" means a vehicle used for the carriage

of goods and having a maximum mass exceeding 12 tonnes;

"new motor vehicle" means, for the purposes of this Act, a

motor vehicle which has never been registered in any country;

"owner" means the person by whom the motor vehicle is

kept, and where the vehicle is the subject of a hire-purchase

agreement or a lease, the person in possession of the vehicle

under the agreement or lease;

"particulate matter" means the particulate emissions

produced by diesel-powered motor vehicles as measured in

accordance with Directive 70/220/EEC, as amended";

(r) the definition "person established outside Malta" shall be

substituted by the following

" "person residing in Malta" means

(a) a person to whom an identity card has been issued

in terms of the Identity Card Act or who is legally Cap. 258.

obliged to have an identity card issued under the Identity

Card Act;

(b) a person, other than an individual, having his only

or principal place of business in Malta;";

(s) immediately after the definition “quad bikes” there shall

be inserted the following new definition

" "quadricycle” means a motor vehicle with four wheels

whose unladen mass is not more than 400 kg, or 550 kg for

vehicles intended for carrying goods, not including the mass of

batteries in the case of electric vehicles, and whose maximum net

engine power does not exceed 15 kW;";

(t)

in the definition "racing car" for the words "racing car"

there shall be substituted the words "racing vehicle" and immediately

after the new definition of "racing vehicle" there shall be inserted the

following new definition

" "registration tax" means the registration tax charged and

levied in terms of article 3 of this Act;";

(u) the definition "registration value" shall be substituted by

the following

" "RV" means the registration value of the motor vehicle

in terms of article 9 of this Act;";

(v) immediately after the definition of "self-drive motor

vehicle for short term hire" there shall be added the following new

definition

" "special purpose vehicle" means a vehicle which is

designed, constructed or adapted solely or mainly for a purpose

other than the carriage of persons or goods;";

(w) the definition "tax" shall be deleted;

(x) immediately after the definition "temporary registered

vehicle" there shall be added the following new definitions

" "third country" means a country other than a Member

State;

"Transport Appeals Board" means the Transport Appeals

Board set up under the Malta Transport Authority Act;

"used motor vehicle" means a motor vehicle which is not a

new motor vehicle."; and

(y)

the definition "valuation" shall be deleted.

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 5 Addition of new article 2A to the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Immediately after article 2 of the principal Act there shall

be added the following new article

2A. (1)No person shall have in his possession

or charge any motor vehicle which has not been

registered with the Authority and on which the

applicable registration tax has not been paid

unless -

(a)

that person is an authorized

manufacturer, agent or dealer of motor

vehicles and the vehicle in his possession or

charge is not being used on the road, or

(b) the vehicle is the subject of an

exemption under this Act.

(2) No motor vehicle shall be used on the

road without a circulation licence issued by the

Authority unless that vehicle is the subject of an

exemption under this Act.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 6 Substitution of article 3 of the following: principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 3 of the principal Act shall be substituted by the

3. There shall be charged and levied by the

Authority on account of the Government a

registration tax and a circulation licence fee at the

rate or in the amount specified in this Act on the

registration and licensing of -

(a)

every motor vehicle imported or

brought into Malta, and

(b) every

motor

vehicle

manufactured in Malta

unless the vehicle is the subject to an exemption

under this Act.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 7 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Immediately after article 3 of the principal Act there shall Addition of

new article 3A

be added the following new article 3A

to the principal

Act.

3A. Every motor vehicle imported or

brought into Malta or manufactured in Malta shall,

unless otherwise directed by the Authority, be

accompanied by a certificate of conformity issued

by the manufacturer, or any other similar and

equivalent documentation in respect to the motor

vehicle as proof that it complies with all relevant

type approval requirements which the Authority

may from time to time request, or as may be

prescribed.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 8 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

In article 4 of the principal Act, immediately after the Amendment of

words "as may be prescribed" there shall be added the words "by article

4 of the

principal Act.

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 9 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 6 of the principal Act shall be substituted by the Substitution of

article 6 of the

principal Act.

6. (1) Every motor vehicle imported or

brought into Malta and which is not registered in

Malta and every motor vehicle manufactured in

Malta shall be classified by the Authority under

one of the categories listed in the First or Second

Schedules to this Act, as the case may be, unless

the vehicle is the subject of an exemption from

registration under this Act.

(2) An M1 motor vehicle imported into

Malta which

(a)

is not a new motor vehicle;

(b) is not accompanied by a

certificate of conformity issued in accordance

with the most recent EC Directive and

corresponding emission stage or standard

issued by the European Community; and

(c)

was manufactured more than four

years prior to the date of coming into force of

the most recent EC Directive as laid down

therein and which stipulates the latest

emission stage or standard,

shall be classified under Schedule 2 of the Act and a

tax shall be levied thereon at the rate or in the amount

specified therein

Provided that the most recent EC Directive shall

be the EC Directive applicable at the point of import

of the motor vehicle

Provided further that all M1 motor vehicles

manufactured prior to the date of coming into force

of the recent amendments to Directive 98/69/EC and

Directive 70/220/EEC, shall be classified under

Schedule 2 of the Act, and a tax shall be levied

thereon at the rate or in the amount specified

therein.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 10 Addition of new article 6A to the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Immediately after article 6 of the principal Act there shall

be added the following new article 6A

6A. (1) Without prejudice to the provisions of

article 19(3)(i), any motor vehicle imported into

another Member State from a third country with the

scope of being used in Malta, shall on its entry into

Malta be deemed to have been imported into Malta so

long as the owner of the vehicle does not prove to the

Authority that the motor vehicle was used by him in

the Member State from where it was brought.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 11 Amendment of article 7 of the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 7 of the principal Act shall be amended as follows

(a)

subarticle (1) shall be substituted by the following

"(1) Where a motor vehicle is imported or brought into

Malta without an engine, it shall be provisionally classified

under such category which would have been applicable had the

motor vehicle been imported or brought into Malta with an

engine of the maximum applicable CO 2, and, where applicable,

also the particulate matter, attributed to such a motor vehicle of

the same category."; and

(b) in subarticle (3) for the words "The Authority may" there

shall be substituted the words "Upon presentation of the relevant

certification, the Authority may", and for the words "the tax" there

shall be substituted the words "the registration tax".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 12 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 8 of the principal Act shall be substituted by the Substitution of

article 8 of the

principal Act.

8. (1) Registration tax shall be due on

the registration value of a motor vehicle classified

or provisionally classified under the First, Second

or Third Schedule to this Act, at the rate or in the

amount specified against the respective category

and in accordance with the criteria identified under

each Schedule

Provided that in respect of used M1

vehicles classified under the Second Schedule

other than those classified under subarticle (2) of

article 6 of this Act shall not exceed the residual

depreciated tax value of an identical or similar

motor vehicle on the Maltese market.

(2) A circulation licence fee shall be due on the

licensing of a motor vehicle registered under this Act

at the rate specified in the Fourth Schedule to this Act

and every year thereafter.

(3) Where a motor vehicle, already registered by

the Authority, is fitted with a new engine or its engine

is fitted with a device in respect of which there is in

force a certificate of conformity issued by the manu-

facture, and thus qualify for reduced CO 2 or particu-

late matter levels, that vehicle shall qualify for a

circulation licence fee applicable to those reduced

CO 2 or particulate matter levels

Provided that vehicle is covered by a reduced

emissions certificate issued by an authorised exam-

iner or an accredited testing facility.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 13 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 9 of the principal Act shall be substituted by the Substitution of

article 9 of the

principal Act.

9. (1) The registration value of a new

motor vehicle imported or brought into Malta or

manufactured in Malta shall be the price quoted on

the invoice, and also, where applicable, the

insurance and freight.

(2) The registration value of a used motor

vehicle imported or brought into Malta shall be

deemed to be the average market value of identical,

equivalent, or similar motor vehicles on the Maltese

market, which value shall be arrived at by

depreciating the manufacturer’s invoice value and

also, where applicable, the insurance and freight of

such motor vehicle imported or brought into Malta

as new or manufactured in Malta to the current

Maltese market value

Provided that the current Maltese market

value shall be determined at the point the motor

vehicle is brought to charge to tax.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 14 Substitution of article 10 of the following: principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 10 of the principal Act shall be substituted by the

10. (1) Without prejudice to anything

contained in any other law the owner of a motor

vehicle which has been classified or provisionally

classified under this Act shall not carry out or

allow any other person to carry out any addition,

alteration or adaptation in respect thereto without

the authorisation in writing by the Authority.

(2) The owner shall thus give notice to the

Authority before he may carry out or allow any

other person to carry out such addition, alteration

or adaptation and before he may make or allow any

other person to make any use thereof, if the

description of that motor vehicle would, as a

consequence of such works or use, fall within a

category other than that under which it has been

classified.

(3) When a notice has been given as

aforesaid or when any works or use as aforesaid

have been carried out or has been made on the

authorisation of the Authority, the Authority may

convert the classification of the motor vehicle

accordingly.

(4)

When -

(a)

a conversion of the classification

of a motor vehicle is occasioned by any

works carried out in respect thereto or by any

use made thereof, and

(b) the rate of registration tax or the

amount of registration tax chargeable with

respect to motor vehicles classified under the

category to which the classification has been

converted is higher than the rate of

registration tax or the amount of registration

tax charged with respect to the original

classification of that motor vehicle, an

additional registration tax shall be due at the

difference between the said two rates on the

registration value of that motor vehicle as

determined at the time of the original

classification or in an amount equivalent to

the difference between the said two amounts,

as the case may be

Provided that the provisions of this

subarticle shall not apply if the conversion of

the classification occurs later than sixty

months from the date on which the original

classification had been made in the case -

(i) where the motor vehicle was

first registered under this Act before

the 31st December, 2001; or

(ii) of the conversion in the

classification of a self-drive motor

vehicle for short term hire, or a self-

drive motor vehicle for long term hire

or a chauffeur driven motor vehicle

Provided further that the provisions of

this subarticle shall not apply if the

conversion of the classification occurs later

than thirty-six months following the date of

the original classification in the case of

vehicles registered for use as self-drive

vehicles for short-time hire.

(5) Where an N1 motor vehicle is

converted into an M1 motor vehicle, the Authority

shall classify that vehicle under the Second

Schedule and for registration tax purposes shall

apply the rate applicable to an M1 motor vehicle in

the highest band under the Second Schedule

whether the vehicle is powered by a petrol engine

or by a diesel engine. The registration value (RV)

of a motor vehicle as converted shall be deemed to

be that of a used M1 motor vehicle.

(6) Where an N1 motor vehicle is

converted into an M1 motor vehicle, the circulation

licence fee payable on that vehicle as converted

shall be that applicable to an M1 vehicle as

provided for in the Fourth Schedule.

(7) For the purposes of subarticle (3), the

term "original classification" does not include a

provisional classification made in terms of article

7.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 15 Amendment of article 11 of the follows: principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 11 of the principal Act shall be amended as

(a)

in subarticle (1), for the words "article 12" there

shall be substituted the words "articles 11A, 12 and 23"; and

(b) for the word "tax", wherever it appears, there shall

be substituted the words "registration tax".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 16 Addition of new article 11A to the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Immediately after article 11 of the principal Act there shall

be added the following new article

11A. (1) Any person who has paid or who

is liable to pay vehicle registration tax may appeal

against the amount of tax charged.

(2) An appeal under this article shall be

made to the Transport Appeals Board, in

accordance with the procedure laid down under the

Malta Transport Authority Act

Provided that for the purpose of this Act, the

fee charged on the filing of an appeal with the

Transport Appeals Board shall be of fifty euro

(€50).

(3) The person filing the appeal before the

Transport Appeals Board may represent himself.

(4) The Appeals Board shall consider each

case brought before it on its own merits.

(5) Where the Board determines that the

amount due in respect of registration tax is less

than the amount paid, the Authority shall repay on

account of the Government the amount overpaid to

the appellant concerned.

(6) Where the Board determines that the

amount due in respect of the registration tax is

greater than the amount paid, the appellant

concerned shall pay the Authority the amount

underpaid within the prescribed time limit.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 17 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 12 of the principal Act shall be amended as Amendment of

article 12 of the

principal Act.

(a)

for the word "tax", wherever it appears, there shall be

substituted the words "registration tax"; and

(b) in subarticle (2) for the words "which he" there shall be

substituted the words "which the Authority".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 18 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 14 of the principal Act shall be substituted by the Substitution of

article 14 of the

principal Act.

14. Upon the payment of the registration

tax in respect of a motor vehicle, the Authority

shall register that motor vehicle and shall issue a

certificate of registration as prescribed by

regulations.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 19 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 17 of the principal Act shall be deleted.

Deletion of

article 17 of the

principal Act.

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 20 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 17A of the principal Act shall be substituted by the Substitution of

article 17A of

the principal

Act.

17A. (1) Where a motor vehicle is

provisionally registered by the Authority, the

registration tax due shall be that specified in the

Third Schedule to this Act.

(2) No motor vehicle shall be registered as

a provisionally registered vehicle unless the

manufacturer or the dealer or the agent or the

owner, as the case may be, signs a declaration in

such manner as the Authority may prescribe from

time to time, to the effect that the motor vehicle

will be provisionally registered only to be exported

or re-exported.

( 3)

If after the expiry of the period of

ninety days from the provisional registration of the

vehicle the manufacturer or the dealer or the agent

or the owner fails to present all the documents as

may be required by the Authority from time to

time, proving that the same vehicle which was

registered as a provisionally registered vehicle was

in fact exported or re-exported before the expiry of

the said period of ninety days, an additional

registration tax equivalent to the amount of

registration tax due on the date on which the period

during which the motor vehicle had to be exported

or re-exported lapses, according to the respective

category of that motor vehicle as specified in the

First and Second Schedules, shall be due

Provided that the Authority may extend by a

further period of thirty days the period of ninety

days mentioned in this subarticle on a written

request of the manufacturer, dealer, agent or the

owner of the motor vehicle, which written request

must be made not later than the last day of the

same period of ninety days.

(4) If, following the exportation or re-

exportation of that provisionally registered vehicle

according to subarticle (3), that provisionally

registered vehicle is again brought into Malta

notwithstanding that no addition, alteration or

adaptation has been carried out thereto which

according to article 12, would result in a change of

the classification of that vehicle were it not a

provisionally registered vehicle, an additional

registration tax shall be due equivalent to the

amount of registration tax due on the date of re-

entry of that motor vehicle according to the

respective category of that motor vehicle as

specified in the First and Second Schedules.

(5) No provisionally registered vehicle may

be driven on the road without a licence issued by

the Authority upon the payment of the applicable

circulation licence fee

Provided the amount of circulation licence

fee payable in respect of that vehicle shall be at the

rate of 12 per cent of the annual circulation licence

fee applicable to that vehicle for every month for

which the vehicle is licensed. The period for which

that vehicle shall be licensed shall not be less than

one month.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 21 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 18 of the principal Act shall be substituted by the Substitution of

article 18 of the

principal Act.

18. (1) Notwithstanding anything contained

elsewhere in this Act, the following vehicles may,

subject to any conditions, restrictions or limitations

prescribed by regulations, be used on the road

without payment of the vehicle registration tax or

part thereof

(a)

any private motor vehicle,

including a caravan or motor home, registered

in another country, which satisfies all the

following conditions

(i) is brought temporarily into

Malta for a period, consecutive or

otherwise, not exceeding seven months

in any twelve month period;

(ii) by a person who has his normal

residence outside Malta;

(iii) that person does not have an

identity card issued in terms of the

Identity Card Act or is, under the said

Act, obliged to be in possession of an

identity card; and

(iv) the vehicle is used for personal

or business purposes

Provided that where a private motor

vehicle registered in the country of

normal residence of the user is used

regularly for the journey from his

residence in that country to his place of

work in an undertaking in Malta, the

exemption from the vehicle registration

tax shall be without any time limit;

(b) any motor vehicle registered in

another country which is brought into Malta

by a person who has his normal residence

outside Malta and who comes to Malta under a

works contract, in which case the exemption

shall be for a period of twelve months from the

date of the vehicle’s arrival in Malta;

(c)

any registered private motor

vehicle which is imported or brought

temporarily into Malta by a student who has

his normal residence outside Malta for his own

use and who is residing in Malta for the

purpose of pursuing his studies in an

educational institution authorized as such by

the education authorities;

(d) any motor vehicle brought into

Malta by a licensed motor vehicle trader as a

representative sample of a particular vehicle to

be displayed or used for demonstration with a

view of obtaining orders for similar vehicles

provided the vehicle was brought temporarily

into Malta with the authorization of the

Authority;

(e) goods vehicles registered in

another Member State and operated by a

haulier established and licensed in that

Member State, brought into Malta to carry out

international carriage of goods by road

covered by a valid Community authorization

in accordance with Council Regulation (EEC)

No 881/92 as amended; and.

(f) passenger motor vehicles registered in

another Member State and operated by a

carrier established and licensed in that

Member State, brought into Malta to carry out

international carriage of passengers by road

covered by a valid Community licence in

accordance with Council Regulation (EEC)

No 684/92 as amended.

(2) The exemptions under paragraphs (c)

and (d) of the preceding subarticle shall be granted

under those conditions prescribed by regulations.

(3) Notwithstanding any other provision of

this Act, any private motor vehicle registered in

another Member State other than Malta made

available to a person, whether or not resident in

Malta, by a company or other legal entity

established in a Member State other than Malta, in

his capacity as employee, director, manager,

shareholder or partner of the company or other

legal entity, or where any registered motor vehicle

made available to a person in his capacity as a self-

employed person pursuing an economic activity in

a Member State other than Malta, and such

registered private motor vehicle is imported or

brought temporarily into Malta but is not intended

to be used in Malta on a permanent basis and is not

in fact used in that manner, shall be exempt from

registration tax

Provided that where that motor vehicle shall

remain in Malta for more than thirty consecutive

days from the date of its arrival in Malta, it shall be

registered with the Authority in accordance with the

provisions of this Act.

(4) Subject to the exemption granted under

this Act, where a vehicle leased from a person

established in another Member State is brought

into Malta for use in Malta, such vehicle shall be

charged to a registration tax at the rate or in the

amount specified in the Second Schedule payable

within thirty days from being brought into Malta.

(5) (a) Subject to the provisions of

paragraph (b) hereunder, for the purposes of this

article, "normal residence" means the place where

a person lives for at least 185 days in each year,

because of personal and occupational ties, or, in the

case of a person with no occupational ties, because

of personal ties.

(b) Where the occupational ties of a person

are in a place different from that of his personal

ties and consequently lives in turn in different

places situated in two or more countries, the

normal residence of that person shall be regarded

as being the place of his personal ties provided

that, unless the person is living in another country

in order to carry out a task of a definite duration,

such person returns there regularly.

(c) A person who lives in a country

primarily for the purpose of attending a school or

university or other educational or vocational

establishment shall not be regarded as having his

normal residence in that country.

(d) Proof of normal residence shall be

given by the person bringing temporarily a motor

vehicle into Malta by means of an identity card, or

utility bills, or documents relating to the

acquisition of property or to employment or to

other transactions carried out in the course of day

to day living, and any other valid documents which

the Authority may require or accept.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 22 Substitution of article 19 of the following: principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 19 of the principal Act shall be substituted by the

19. (1) Without

prejudice

to

the

provisions of article 17A, no registration tax shall

be payable under this Act on a motor vehicle which

is imported or brought into Malta for the purpose

of being exported as merchandise without being

used in Malta and which is released from customs

for this purpose, provided such export is made

directly from a bonded warehouse unless such

vehicle is again re-imported into Malta.

(2) (a) The Minister responsible for

finance may, by order and subject to any

conditions, restrictions or limitations, exempt any

person from the payment of any tax or part of the

tax or from any obligation imposed under this Act.

(b) Such exemption may be granted

with retrospective effect.

(c) The Minister responsible for

finance may revoke any order made under

this article.

(3) Exemptions from the payment of

registration tax and, in the case of vehicles

supplied under sub-paragraphs (ii) to (vii)

hereunder, also from the payment of circulation

licence fees shall be applicable where the motor

vehicle –

(i) is the personal property of a

private individual and is being brought

permanently into Malta by the

individual when he is transferring his

residence from a place outside Malta

to a place in Malta

Provided that a motor vehicle

brought into Malta on or after the 1 st

July, 2008, by a person who has taken

up his residence in Malta on or after the

3 rd November 2008, shall qualify for

an exemption from the payment of

registration tax;

(ii) is supplied to the Government

of Malta for the public service;

(iii) is supplied to the Armed Forces

of Malta;

(iv) is for official use by an

institution of the European Union;

(v) is for the personal use of

officials or other members of the staff

of an institution of the European

Union who transfer their residence to

Malta to take up a position here with

an institution of the European Union;

(vi) is supplied to any international

organization recognized as such by the

Minister responsible for foreign affairs

for official use in Malta; and

(vii) is supplied under diplomatic,

consular or similar arrangements in

virtue of the Diplomatic Immunities

and Privileges Act.

(4) Where a motor vehicle, which has been

granted an exemption from registration tax under

subarticles (2) and (3) is sold or disposed of in

Malta, there shall be paid on it the registration tax

applicable to the market value of the vehicle.

(5) The exemptions under subarticle (3)

shall be granted under those conditions as the

Minister may specify by regulations.

(6) Without prejudice to the provisions of

subarticle (2), the Minister responsible for finance

may authorise the Authority to register a motor

vehicle, subject to such conditions, limitations or

restrictions as it may impose, either without

payment of registration tax or on payment of the

registration tax at less than the rate ordinarily

chargeable or, where the said tax has been paid, to

repay the tax in whole or in part.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 23 Addition of new article 19A to the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Immediately after article 19 of the principal Act there shall

be added the following new article

19A. (1) Without

prejudice

to

the

provisions of this Act, the Minister responsible for

finance may by Order, and according to the terms

specified therein, grant credit on registration tax

which has been paid or may have to be paid on a

motor vehicle within a specified time as may be

determined in the Order.

(2) The Minister responsible for finance may

revoke any order made under this article.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 24 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 20 of the principal Act shall be amended as Amendment of

article 20 of the

follows

principal Act.

(a) for the marginal note thereto, there shall be substituted the

words "Power to make rules and regulations.";

(b)

subarticle (1) shall be substituted by the following

"(1) The Minister may, with the concurrence of the

Minister responsible for finance, by rules published in the

Gazette

(a) amend or substitute the First, Second or Third

Schedule to this Act provided that no such amendment or

substitution shall have the effect of increasing the tax

charged in accordance with the said Schedules;

(b) amend or substitute the Fourth Schedule even if

such amendment will have the effect of increasing the

fees charged in accordance with the said Schedule; and

(c) classify, substitute or modify the category of

motor vehicles which may be registered in Malta."; and

(c) in subarticle (2) for the words "The Minister may make

rules" there shall be substituted the words "The Minister may make

such regulations as he considers necessary" and immediately after the

words "for securing the payment" there shall be inserted the words

"and collection".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 25 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 21 of the principal Act shall be amended as Amendment of

article 21 of the

follows

principal Act.

(a) for the word "tax", wherever it appears, there shall be

substituted the words "registration tax";

(b) paragraph (e) of subarticle (1) shall be substituted by the

following

"(e) causes or permits the leasing of a motor vehicle,

under his care, which has been registered by the Authority for

self-drive purposes, and on which a registration tax in the

amount of 30 per cent or 20 per cent of its registration value, as

the case may be, has been paid; or";

(c) in subarticle (1), for the words "exceeding one thousand

and one hundred and sixty-four euro and sixty-nine cents (1,164.69)"

there shall be substituted the words "exceeding two thousand five

hundred euro (€2,500)"; and

(d) immediately after subarticle (3) there shall be added the

following new subarticle (4)

"(4) Where the owner of a motor

vehicle, registered and licensed by the

Authority, fails to pay the applicable

circulation licence fee on that vehicle within

three months from the expiry of the vehicle

licence, he shall be liable to an administrative

fine, payable to the Authority, of €2 for each

day the applicable circulation licence fee

remains unpaid, notwithstanding any other

action which may be taken in terms of the

Traffic Regulation Ordinance or any

regulations thereunder.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 26 Addition of new article 22A to the principal Act. — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Immediately after article 22 of the principal Act there shall

be added the following new article

22A. (1) Whenever a Police officer or an

"Powers of the

Police and

Enforcement Officer of the Authority reasonably

Enforcement

Officers.

suspects that -

(a)

a motor vehicle has not been

registered in accordance with this Act, or

(b) a motor vehicle has been

converted and a notice in relation to the

conversion has not been given under article

10, or

(c)

any registration tax in respect of a

vehicle has not been paid,

the officer may detain the vehicle and shall order the

removal of the said vehicle in accordance with the

provisions of the Traffic Regulations Ordinance or

regulations made thereunder.".

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 27 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 23 of the principal Act shall be amended as Amendment of

article 23 of the

principal Act.

(a) in subarticle (1) for the words "Tax paid" there shall be

substituted the words "Registration tax paid";

(b) in paragraph (a) of subarticle (1) for the words "imported

into Malta" there shall be substituted the words "imported or brought

(c) immediately after paragraph (c) of subarticle (1) thereof

there shall be added the following new paragraphs

may be refundable under article 19(5), or

(e)

it is subsequently modified by the Transport Appeals

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 28 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

Article 24 of the principal Act shall be substituted by the Substitution of

article 24 of the

principal Act.

24. (1) Any person who has had an M1

motor vehicle registered in his name between the

2008. 1st January 2008 and the 31st December, 2008,

may opt to have the registration of the said vehicle

regulated by the provisions of this Act.

(2) A person who opts to have the

registration of his vehicle regulated in terms of

subarticle (1), shall present a request in writing to

the Authority to have the vehicle taxed in

accordance with the rates as provided for under this

the Act.

(3) A person who opts to have the

registration of his vehicle regulated in terms of

subarticle (1), shall forward a claim to the

Authority for a credit on proof being shown that

excess registration tax has been paid on the

registration of the said vehicle when compared to

what would have been paid on the same motor

vehicle had it been brought in or manufactured in

Malta on or after the 1st January, 2009.

(4) Authorised motor importers or motor

dealers who prior to the 31st December, 2008 have

registered any M1 motor vehicles and motor cycles

with the Authority without the applicable

registration tax having been paid thereupon, shall

effect the appropriate registration tax payment by

the 30th June, 2009.

(5) Authorised motor importers or motor

dealers who had ordered any M1 motor vehicles

and motor cycles prior to the 3rd November 2008,

may opt to have the registration of the said vehicles

regulated by the applicable registration tax rates in

force prior to the 1st January, 2009 and shall effect

payment of that registration tax by the 30th June,

2009. (6) For the purpose of subarticles (4) and

(5) hereof –

(a)

registration shall include the list

of motor vehicles and motor cycles which

had arrived in Malta or which had been

ordered which is notified to the Authority by

an authorised motor vehicle importer or

motor vehicle dealer, and is accepted by the

Authority subject to such terms which the

Authority may prescribe

Provided that where it results to the

Authority that a motor vehicle or motor cycle

which is on the list notified to it by an

authorised motor vehicle importer or motor

vehicle dealer, was not so ordered or

imported, the Authority shall consider the

said motor vehicle or motor cycle not be

registered in terms of these subarticles.

(b) payment of registration tax shall

be effected when the Authority issues the

registration certificate

Provided that no payment shall be

accepted by the Authority beyond the

stipulated date, in which case the Authority

shall automatically de-register any vehicle

and its re-registration shall be regulated

under the terms of this Act.

(c)

Where,

notwithstanding

the

registration effected in terms of paragraph

(a), an authorized motor vehicle importer or

motor vehicle dealer opts to have the

registration of a motor vehicle or motor cycle

regulated by this Act, the Authority shall de-

register the said vehicle and re-register it

under the terms of this Act.”.

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 29 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). 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)]

Category A - Motor vehicles used for the carriage of passengers and

comprising more than eight seats in addition to the driver’s seat (M2 and M3)

VERA

Rate of Tax

Goods

Code No.

Percentage

of RV

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, coaches, trackless trains open-top buses,

double deckers and amphibious motor vehicles

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 ….

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 50 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

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%

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 6.2.1.1 new ……………….….………….

0%

1.026.123

6.2.1.2 used ……………..……………….

2%

1.026.131

6.2.2. other ……………………..………...…...

16.5%

Category B – Other motor vehicles

1. Taxicars ……………………………………..

1.1. New ……………………………......…………

1.2. Used ……........………………………………

1.2.1 having a euro 5 or 4 engine …….............

1.2.2. having a euro 3 engine or less ............…

Where a taxicar, which on its first registration was

or is a new motor vehicle, is converted into a

private car within 60 months from date of first

registration as a taxicar, that vehicle shall be

valuated by the Authority and there shall be paid

on it the registration tax applicable to M1 motor

vehicles under the Second Schedule less the 20 per

cent already paid on its first registration.

2. Self-drive motor vehicles for short term hire and

chauffeur driven vehicles (new only)

2.1. Self-drive vehicles with petrol engine

2.1.1. engine capacity not exceeding

1500cc ……...........................................…

2.1.2. engine capacity exceeding 1500 cc

2.2. Self-drive vehicles with a diesel engine

2.2.1. engine capacity not exceeding

2000cc ……...........................................

2.2.2. engine capacity exceeding 2000 cc.

2.3. Chauffeur driven vehicles with a petrol engine

2.3.1. engine capacity not exceeding

2000cc ……...........................................

2.3.2. engine capacity exceeding 2000cc

2.4. Chauffeur driven vehicles with a diesel engine

2.4.1. engine capacity not exceeding

3000cc .........................................……...

2.4.2. engine capacity exceeding 3000cc

The above rates in respect of taxicars, self-drive motor

vehicles for short term hire and chauffeur driven motor

vehicles shall be applicable only until the 31st December,

2009. As from the 1st January, 2010, the applicable rates for

all three categories shall be those which apply to M1 motor

vehicles under the Second Schedule.

3. New ambulances and prison vans, ………………………….

4. Light weight three-wheeled vehicles having the characteristic

of a motor vehicle ……………………………………………..

5. New Racing cars, go-karts, quad bikes and motor cycles not

suitable to be used on the road ……………………….………

6. Used ambulances, prison vans ..................................................

7. Used light weight three-wheeled vehicles having the

characteristic of a motor vehicle …......…….. …………………..

8. Used Racing cars, go-karts, quad bikes and motor cycles not

suitable to be used on the road …………………………………

9. Caravans or motor homes, whether new or used ……………..

10. M1 motor vehicles with an age of 50 years or over from date

of manufacture (classic, vintage and veteran vehicles certified

authentic by a body approved by the Authority) with an engine

capacity of

10.1 not exceeding 1000cc ………………………..

10.2 exceeding 1000cc but not exceeding 1300 ….

10.3 exceeding 1300cc but not exceeding 1500 ….

10.4 exceeding 1500cc but not exceeding 1800 ….

10.5 exceeding 1800cc but not exceeding 2000 ….

10.6 exceeding 2000cc but not exceeding 2500 …..

10.7 exceeding 2500cc but not exceeding 3000 …..

10.8 exceeding 3000cc ……………………………

11. M1 motor vehicles with an age of 35 years or over but less

than 50 years from date of manufacture (classic, vintage and

veteran vehicles certified authentic by a body approved by the

Authority) with an engine capacity of

11.1 not exceeding 1000cc ………………………..

11.2 exceeding 1000cc but not exceeding 1300 ….

11.3 exceeding 1300cc but not exceeding 1500 ….

11.4 exceeding 1500cc but not exceeding 1800 ….

11.5 exceeding 1800cc but not exceeding 2000 …..

11.6 exceeding 2000cc but not exceeding 2500 ….

11.7 exceeding 2500cc but not exceeding 3000 …..

11.8 exceeding 3000cc …………………………….

12. Motor cycles with an age of 50 years or over from date of

manufacture (classic, vintage and veteran vehicles certified

authentic by a body approved by the Authority) with an engine

capacity of

12.1 not exceeding 50cc .............................................

12.2 exceeding 50cc but not exceeding 125cc ...........

12.3 exceeding 125cc but not exceeding 250cc .........

12.4 exceeding 250cc but not exceeding 500cc .........

12.5 exceeding 500cc but not exceeding 800cc .........

12.6 exceeding 800cc .................................................

13. Motor cycles with an age of 35 years or over but less than 50

years from date of manufacture (classic, vintage and veteran

vehicles certified authentic by a body approved by the

Authority) with an engine capacity of

13.1 not exceeding 50cc .............................................

13.2 exceeding 50cc but not exceeding 125cc ...........

1.112.043

13.3 exceeding 125cc but not exceeding 250cc .........

21%

1.113.003

13.4 exceeding 250cc but not exceeding 500cc .........

21%

1.114.003

13.5 exceeding 500cc but not exceeding 800cc .........

21%

1.115.003

13.6 exceeding 800cc ........... ........... ........... ........... .

21%

14. Hearses (new only)

14.1 Up to the 31st March, 2009 …………………..

0%

14.2 Thereafter ……………………………………

30%

Category C - Motor vehicles used for the transport of goods (N1, N2 and N3)

1. Dumpers designed for off-highway use

1.041.001

1.1 Light Dumpers

1.041.002

2.1.1 new ……………………..………………..

0%

1.041.003

2.1.2 used ……...……….…………………..….

0%

1.042.001

1.2 Other

1.042.010

1.2.1 Chassis fitted with engine and cab ……....

Malta Government Gazette — Act 2009 6 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Art. 57 — ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368). Open official source

5%

but not less

than €3,447

per vehicle

1.042.020

1.2.2 Other ……………………….……………

57.5%

but not less

than €3,750

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 €3,447

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 with an

age of 50 years or over from

10.5%

date of manufacture ……..

but not less

than €629

per vehicle

1.043.053

2.1.2.2.1.2 vehicles with an

age of 35 years or over but

28.5%

less than 50 years from date

but not less

of manufacture ……….…...

than €1,712

per vehicle

1.043.054

2.1.2.2.2 other ………..………..

57.5%

but not less

than €3,447

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 €3,447

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 with an

10.5%

age of 50 years or over from

but not less

date of manufacture ……..

than €629

per vehicle

1.044.063

2.2.2.2.1.2 vehicles with an

28.5%

age of 35 years or over but

but not less

less than 50 years from date

than €1,712

of manufacture ………….

per vehicle

1.044.064

2.2.2.2.2 other ………..………..

57.5%

but not less

than €3,447

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

3.3.1.2

57.5%

Other…………………..………….

but not less

than €3,447

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

1.045.052

2.3.2.2.1.1 vehicles with an

age of 50 years or over from

10.5%

date of manufacture ……..

but not less

than €1,258

per vehicle

1.045.053

2.3.2.2.1.2 vehicles with an

age of 35 years or over but

28.5%

less than 50 years from date

but not less

of manufacture ………….

than €3,424

per vehicle

1.045.054

2.3.2.1.2 other ………….………..

57.5%

but not less

than €6,895

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 €4,403

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 with an

age of 50 years or over from

10.5%

date of manufacture ……..

but not less

than €1,363

per vehicle

1.046.053

2.4.2.2.1.2 vehicles with an

age of 35 years or over but

28.5%

less than 50 years from date

but not less

of manufacture ………….

than €3,692

per vehicle

1.046.054

2.4.2.2.2 other …………………..

57.5%

but not less

than €6,895

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%

1.047.050

3.3.2 Other …………………………………...

57.5%

but not less

than €7,431

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 and 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%

Category D – Tractors

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%

Category E - Special purpose motor vehicles (for example, aircraft towing tractor,

asphalt finisher, baby kart, backhoe loader bulldozer, car transporter, cesspit emptier,

cesspool emptier, cherry picker, con mixer with hiab, concrete mixer, concrete pump,

core cutter, crane, crew cab, dental bus, digger drilling machine, elevating platform,

excavator, fire engine, fork-lift truck, grader, hook loader, ice cream kiosk, ice

resurfacer, ladder vehicle, line painter, loading shovel, mechanical shovel midibus,

milling machine, mini shovel, mobile cinema, mobile generator, mobile kiosk, mobile

laboratory, mobile workshop, mowing machine, recovery truck, recovery vehicle, road

roller, road scarifier, road surfacer, road sweeper, scissor lift platform, skid steer

loader, snow plough, station tractor, street cleaner, tail-lift, tar sprayer, truck w/

hydraulic lift, tow truck, tow truck w/hiab, tower ladder, tower wagon, tractor

excavator, trenching machine, truck with workshop, tug master, vacuvator truck,

wheel loader, x-ray machine): ………………………….......…….0%

In all cases the vehicle must not be a goods carrying vehicle.

Other motor vehicles

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

Tanks and other armoured fighting vehicles, motorised, whether or

not fitted with weapons, and parts of such vehicles

30. The Second Schedule to the principal Act shall be

substituted by the following new Schedule

"SECOND SCHEDULE

(Article 6)

Registration tax to be paid on the registration of M1 motor vehicles

and quadricycles

(including electric and hybrid electric motor vehicles)

The amount of registration tax to be paid on the registration of M1 motor vehicles,

whether new or used, of motor cycles and of quad bikes shall be in accordance with

the following tables

M1 motor vehicles

Rate

Length

Rate

0g/km up to and including

CO 2 x RV x 0.13%

0 up to and including

length x RV x

3450mm

0.0020%

More than 100g/km up to

CO 2 x RV x 0.15%

More than 3450mm up to

length x RV x

and including 130g/km

and including 3640mm

0.0022%

More than 130g/km up to

CO 2 x RV x 0.17%

More than 3640mm up to

length x RV x

and including 140g/km

and including 3770mm

0.0024%

More than 140g/km up to

CO 2 x RV x 0.19%

More than 3770mm up to

length x RV x

and including 150g/km

and including 4030mm

0.0026%

More than 150g/km up to

CO 2 x RV x 0.21%

More than 4030mm up to

length x RV x

and including 180g/km

and including 4370mm

0.0028%

More than 180g/km up to

CO 2 x RV x 0.23%

More than 4370mm up to

length x RV x

and including 220g/km

and including 4570mm

0.0030%

More than 220g/km up to

CO 2 x RV x 0.25%

More than 4570mm up to

length x RV x

and including 250g/km

and including 4770mm

0.0032%

More than 250g/km

CO 2 x RV x 0.27%

More than 4770mm

length x RV x

0.0034%

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

CO 2

Rate

Length

Rate

0g/km up to and including

CO 2 x RV x 0.13%

0 up to and including

length x RV x

100g/km

3450mm

0.0020%

More than 100g/km up to

CO 2 x RV x 0.15%

More than 3450mm up to

length x RV x

and including 130g/km

and including 3640mm

0.0022%

More than 130g/km up to

CO 2 x RV x 0.17%

More than 3640mm up to

length x RV x

and including 140g/km

and including 3770mm

0.0024%

More than 140g/km up to

CO 2 x RV x 0.19%

More than 3770mm up to

length x RV x

and including 150g/km

and including 4030mm

0.0026%

More than 150g/km up to

CO 2 x RV x 0.21%

More than 4030mm up to

length x RV x

and including 180g/km

and including 4370mm

0.0028%

More than 180g/km up to

CO 2 x RV x 0.23%

More than 4370mm up to

length x RV x

and including 220g/km

and including 4570mm

0.0030%

More than 220g/km up to

0.25% x CO 2 x RV

More than 4570mm up to

length x RV x

and including 250g/km

and including 4770mm

0.0032%

More than 250g/km

0.27% x CO 2 x RV

More than 4770mm

length x RV x

0.0034%

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

0.025g/km

CO 2

Rate

Length

Rate

0g/km up to and including

CO 2 x RV x 0.18%

0 up to and including

length x RV x

100g/km

3450mm

0.0020%

More than 100g/km up to

CO 2 x RV x 0.21%

More than 3450mm up to

length x RV x

and including 130g/km

and including 3640mm

0.0022%

More than 130g/km up to

CO 2 x RV x 0.24%

More than 3640mm up to

length x RV x

and including 140g/km

and including 3770mm

0.0024%

More than 140g/km up to

CO 2 x RV x 0.27%

More than 3770mm up to

length x RV x

and including 150g/km

and including 4030mm

0.0026%

More than 150g/km up to

CO 2 x RV x 0.29%

More than 4030mm up to

length x RV x

and including 180g/km

and including 4370mm

0.0028%

More than 180g/km up to

CO 2 x RV x 0.32%

More than 4370mm up to

length x RV x

and including 220g/km

and including 4570mm

0.0030%

More than 220g/km up to

CO 2 x RV x 0.35%

More than 4570mm up to

length x RV x

and including 250g/km

and including 4770mm

0.0032%

More than 250g/km

CO 2 x RV x 0.38%

More than 4770mm

length x RV x

0.0034%

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

0.035g/km

CO 2

Rate

Length

Rate

0g/km up to and including

CO 2 x RV x 0.20%

0 up to and including

length x RV x

100g/km

3450mm

0.0020%

More than 100g/km up to

CO 2 x RV x 0.23%

More than 3450mm up to

length x RV x

and including 130g/km

and including 3640mm

0.0022%

More than 130g/km up to

CO 2 x RV x 0.26%

More than 3640mm up to

length x RV x

and including 140g/km

and including 3770mm

0.0024%

More than 140g/km up to

CO 2 x RV x 0.29%

More than 3770mm up to

length x RV x

and including 150g/km

and including 4030mm

0.0026%

More than 150g/km up to

CO 2 x RV x 0.32%

More than 4030mm up to

length x RV x

and including 180g/km

and including 4370mm

0.0028%

More than 180g/km up to

CO 2 x RV x 0.35%

More than 4370mm up to

length x RV x

and including 220g/km

and including 4570mm

0.0030%

More than 220g/km up to

CO 2 x RV x 0.38%

More than 4570mm up to

length x RV x

and including 250g/km

and including 4770mm

0.0032%

More than 250g/km

CO 2 x RV x 0.41%

More than 4770mm

length x RV x

0.0034%

Diesel-engined with particulate matter exceeding 0.035g/km

CO 2

Rate

Length

Rate

0g/km up to and including

CO 2 x RV x 0.21%

0 up to and including

length x RV x

100g/km

3450mm

0.0020%

More than 100g/km up to

CO 2 x RV x 0.24%

More than 3450mm up to

length x RV x

and including 130g/km

and including 3640mm

0.0022%

More than 130g/km up to

CO 2 x RV x 0.27%

More than 3640mm up to

length x RV x

and including 140g/km

and including 3770mm

0.0024%

More than 140g/km up to

CO 2 x RV x 0.30%

More than 3770mm up to

length x RV x

and including 150g/km

and including 4030mm

0.0026%

More than 150g/km up to

CO 2 x RV x 0.34%

More than 4030mm up to

length x RV x

and including 180g/km

and including 4370mm

0.0028%

More than 180g/km up to

CO 2 x RV x 0.37%

More than 4370mm up to

length x RV x

and including 220g/km

and including 4570mm

0.0030%

More than 220g/km up to

CO 2 x RV x 0.40%

More than 4570mm up to

length x RV x

and including 250g/km

and including 4770mm

0.0032%

More than 250g/km

CO 2 x RV x 0.43%

More than 4770mm

length x RV x

0.0034%

Minimum tax applicable to used M1 motor vehicles and quadricycles (including

electric and hybrid electric motor vehicles) imported from third countries in terms

of article 6(2) of this Act

Vehicle’s age (yrs)*

CO 2

€

0g/km up to and

1,500

1,680

1,882

including 100g/km

More than 100g/km up to

1,800

2,016

2,258

and including 130g/km

More than 130g/km up to

2,000

2,240

2,509

and including 140g/km

More than 140g/km up to

3,500

3,920

4,390

and including 150g/km

More than 150g/km up to

4,000

4,480

5,018

and including 180g/km

More than 180g/km up to

7,000

7,840

8,781

and including 220g/km

More than 220g/km up to

12,000

13,440

15,053

and including 250g/km

More than 250g/km

13,500

15,120

16,934

14+

Vehicle’s age (yrs)

CO 2

€

0g/km up to and

including 100g/km

2,107

2,360

2,644

2,961

3,316

3,714

4,160

More than 100g/km up to

and including 130g/km

2,529

2,832

3,172

3,553

3,979

4,457

4,992

More than 130g/km up to

and including 140g/km

2,810

3,147

3,525

3,948

4,421

4,952

5,546

More than 140g/km up to

and including 150g/km

4,917

5,507

6,168

6,908

7,737

8,666

9,706

More than 150g/km up to

and including 180g/km

5,620

6,294

7,049

7,895

8,843

9,904

11,092

More than 180g/km up to

and including 220g/km

9,834

11,015

12,336

13,817

15,475

17,332

19,412

More than 220g/km up to

and including 250g/km

16,859

18,882

21,148

23,686

26,528

29,712

33,277

More than 250g/km

18,967

21,243

23,792

26,647

29,844

33,426

37,437

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

Used motor vehicles brought over or imported or which had been ordered by authorised

vehicle dealers prior to the 3rd November 2008, but which had not yet been registered before the 1st

January, 2009, shall be exempt from the minimum tax rates hereof if the said vehicles are

registered by the 31st December, 2009.

Motor cycles

Engine capacity

Not exceeding 50cc

cc x RV x 0.058%

Exceeding 50cc but not exceeding 125cc

cc x RV x 0.059%

Exceeding 125cc but not exceeding 250cc

cc x RV x 0.060%

Exceeding 250cc but not exceeding 500cc

cc x RV x 0.061%

Exceeding 500cc but not exceeding 800cc

cc x RV x 0.062%

Exceeding 800cc

cc x RV x 0.063%

Battery electric motor cycle

RV x 1.71%

Quad bikes

Quad bikes to be used on the road

cc x RV x 0.18%

Tax rate formula

(1) Following the application of the relevant tables under the heading "M1

Motor Vehicles", the total amount of the registration tax shall be equal to the sum

total of the CO 2 value (g/km – grams per kilometer) multiplied by the registration

value (RV) multiplied by the indicated % value, and the total of the length (mm)

multiplied by the registration value (RV) multiplied by the indicated % value

(CO 2 x RV x x% ) + (length (mm) x RV x x%).

(2) Where the CO 2 value has not been provided to the Authority by the

motor vehicle owner, the Authority shall apply the rate of 251g/km.

(3) Where the particulate matter value has not been provided to the

Authority by the motor vehicle owner, the Authority shall apply the rate of 0.035

g/km.

(4) Where, on the application of paragraph 1 above, the amount of tax on

the registration of a used M1 motor vehicle imported from a third country in terms

of article 6(2) is less than the minimum applicable to that motor vehicle, the

amount of tax due on the registration of that vehicle shall be the minimum

applicable to that vehicle as established in the table bearing the heading "Minimum

Tax applicable to used M1 motor vehicles imported from a third country in terms

of article 6(2)".

(5) For hybrid vehicles the CO 2 value shall be the combined level of

amount of carbon dioxide (CO 2 ) emissions from a combination of the electric

motor and internal combustion engine contained in the relevant EC type-approval

certificate or EC certificate of conformity or any other appropriate documentation

acceptable to the Authority which confirms compliance with the type approval for

the type of vehicle concerned. Otherwise, it shall be the combined level of carbon

dioxide (CO 2 ) contained in the relevant EC type-approval certificate or EC

certificate of conformity or any other appropriate documentation acceptable to the

Authority which confirms compliance with the type approval for the type of

vehicle concerned.

Hybrid vehicles

The rate of registration tax payable on hybrid vehicles shall be based on the tables

for M1 motor vehicles but the CO 2 value as provided in the Certificate of Conformity

shall be reduced by 20%.

Tax on converted exempted or partly-exempted

M1 motor vehicles and motor cycles and

self-drive and chauffeur driven motor vehicles

(1) Where an M1 motor vehicle or a motor cycle which, upon registration,

had been exempted from the payment of registration tax under article 19 of this

Act, is sold to a person who does not qualify for a full registration tax exemption

there shall be paid thereon the tax applicable to the market value of the vehicle.

(2) Where an M1 motor vehicle or a motor cycle which, upon registration,

had been partly exempted from the payment of registration tax under article 19 of

this Act, is sold to a person who does not qualify for a registration tax exemption

there shall be paid thereon the tax applicable to the market value of the vehicle less

the registration tax paid upon the registration of that vehicle.

(3) Where an M1 motor vehicle which has been registered as a self-drive

motor vehicle with a registration mark having two letters followed by the letter K

is converted within thirty-six months from its registration into a private motor

vehicle, there shall be paid thereon the tax applicable to the market value of the

vehicle less the registration tax paid upon the registration of that vehicle.

(4) Where an M1 motor vehicle which has been registered as a chauffeur

driven motor vehicle with a registration mark having one letter followed by the

letters GY is converted within sixty months from its registration into a private

motor vehicle, there shall be paid thereon the tax applicable to the market value of

the vehicle less the registration tax paid upon the registration of that vehicle.".

31. The Third Schedule to the principal Act shall be substituted

Substitution of

by the following new Schedule

the Third

Schedule to the

principal Act.

"THIRD SCHEDULE

(Article 17A)

Registration tax for provisionally registered vehicles

Product

Rate of tax

Temporary registered vehicles

€232".

32. The Fourth Schedule to the principal Act shall be

Substitution of

substituted by the following new Schedule

the Fourth

Schedule to the

principal Act.

"FOURTH SCHEDULE

(Articles 8, 10)

Circulation licence fees leviable annually in respect of motor vehicle licences

These fees may only be amended with the concurrence of the Minister responsible for

finance. The fees levied shall be on account of the Government.

For the purpose of this Schedule, "year" means a calendar year from the year

of manufacture of a motor vehicle.

1. Annual Circulation Licence fees for M1 motor vehicles registered

on the 1st January, 2009 and thereafter (excluding those in item 6), and self-

drive vehicles for short term hire with an engine capacity exceeding 1500cc in

respect of vehicles with a petrol engine and exceeding 2000cc in respect of

vehicles with a diesel engine and chauffeur driven vehicles with an engine

capacity exceeding 2000cc in respect of vehicles with a petrol engine and

exceeding 3000cc in respect of vehicles with a diesel engine.

Petrol-engined

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

14+

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

1,032

including 250g/km

1,007

1,107

1,218

1,340

1,474

More than 250g/km

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

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

14+

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

1,032

More than 250g/km

1,007

1,107

1,218

1,340

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

0.025g/km

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

14+

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

1,083

More than 250g/km

1,057

1,163

1,279

1,407

1,547

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

0.035g/km

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

14+

Year

€

CO 2

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

Diesel-engined with particulate matters exceeding 0.035g/km

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

14+

Year

CO 2

€

0g/km up to and including

100g/km

More than 100g/km up to and

including 130g/km

More than 130g/km up to and

including 140g/km

More than 140g/km up to and

including 150g/km

More than 150g/km up to and

including 180g/km

More than 180g/km up to and

including 220g/km

More than 220g/km up to and

including 250g/km

More than 250g/km

2. Annual Circulation Licence fees for M1 motor vehicle registered

before the 1st January, 2009 (excluding those in item 6), caravans, motor-

homes, taxis and self-drive vehicles for short term hire with an engine

capacity not exceeding 1500cc in respect of vehicles with a petrol engine and

not exceeding 2000cc in respect of vehicles with a diesel engine and chauffeur

driven vehicles with an engine capacity not exceeding 2000cc in respect of

vehicles with a petrol engine and not exceeding 3000cc in respect of vehicles

with a diesel engine.

Petrol-engined

Year

Engine capacity

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up to

and including 1449cc)

Class 3 (more than 1449cc up to

and including 1500cc)

Class 4 (more than 1500cc up to

and including 1800cc)

Class 5 (more than 1800cc up to

and including 2000cc)

Class 6 (more than 2000cc)

Year

Engine capacity

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up to

and including 1449cc)

Class 3 (more than 1449cc up to

and including 1500cc)

Class 4 (more than 1500cc up to

and including 1800cc)

Class 5 (more than 1800cc up to

and including 2000cc)

Class 6 (more than 2000cc)

19+

Year

Engine capacity

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up to

and including 1449cc)

Class 3 (more than 1449cc up to

and including 1500cc)

Class 4 (more than 1500cc up to

and including 1800cc)

Class 5 (more than 1800cc up to

and including 2000cc)

Class 6 (more than 2000cc)

Diesel-engined

Year

Engine capacity

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up to

and including 1449cc)

Class 3 (more than 1449cc up to

and including 1500cc)

Class 4 (more than 1500cc up to

and including 1800cc)

Class 5 (more than 1800cc up to

and including 2000cc)

Class 6 (more than 2000cc)

Year

€

Engine capacity

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up to

and including 1449cc)

Class 3 (more than 1449cc up to

and including 1500cc)

Class 4 (more than 1500cc up to

and including 1800cc)

Class 5 (more than 1800cc up to

and including 2000cc)

Class 6 (more than 2000cc)

19+

Year

Engine capacity

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up to

and including 1449cc)

Class 3 (more than 1449cc up to

and including 1500cc)

Class 4 (more than 1500cc up to

and including 1800cc)

Class 5 (more than 1800cc up to

and including 2000cc)

Class 6 (more than 2000cc)

3. Annual Circulation Licence fees for motor cycles and quad bikes

registered on the 1st January, 2009 and thereafter

Year

Engine capacity

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

14+

Year

Engine capacity

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

4. Annual Circulation Licence fees for motor cycles and quad bikes

registered before the 1st January, 2009

Year

Engine capacity

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

Year

Engine capacity

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

19+

Year

Engine capacity

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

5. For the use of an ambulance, prison van or hearse ……

6. For the use of an M1 motor vehicles manufactured on or

before a date falling thirty five years preceding the date of issue or

renewal of their licence and certified authentic by a body approved

by the Malta Transport Authority

Petrol-engined

(i) up to and including 1300cc ......................................

(ii) more than 1300cc up to and including 1449cc .........

(iii) more than 1449cc up to and including 1500cc .........

(iv) more than 1500cc up to and including 1800cc .........

(v) more than 1800cc up to and including 2000cc .........

(vi) more than 2000 c.c. .................................................

Diesel-engined

(i) up to and including 1300cc ....................………......

(ii) more than 1300cc up to and including 1449cc .........

(iii) more than 1449cc up to and including 1500cc …..

(iv) more than 1500cc up to and including 1800cc .........

(v) more than 1800cc up to and including 2000cc .........

(vi) more than 2000 c.c. .................................................

7. For the use of goods vehicles manufactured on or before

a date falling thirty five years preceding the date of issue or

renewal of their licence and certified authentic by a body approved

by the Malta Transport Authority ………………….................…….

8. For the use of motor cycles manufactured on or before a

date falling thirty five years preceding the date of issue or renewal

of their licence and certified authentic by a body approved by the

Malta Transport Authority

(i) up to and including 50cc ....................………..........

(ii) more than 50cc up to and including 125cc ...............

(iii) more than 125cc up to and including 250cc ….........

more

than

250cc

up

to

and

including

500cc

(iv)

(v) more than 500cc up to and including 800cc .............

(vi) more than 800 c.c. ...................................................

9. For the use of special purpose vehicles

Vehicle gross weight

up to and including 3,500 ..................…....……...

more than 3,500 up to and including 5,000 …....…..

more than 5,000 up to and including 11,999 ………

more than 11,999 ……………...........……………...

10. For the use of a tractor/tractor-trailer combination, per annum

Driving axle(s)

No. of

Gross Combined Weight

with air

Other driving

axles

Kgs

suspension or

axle(s) suspension

recognized

systems

€

up to 11,999

93.15

from 12,000 to 13,999

93.15

from 14,000 to 15,999

93.15

from 16,000 to 17,999

93.15

from 18,000 to 19,999

93.15

2+1

from 20,000 to 21,999

93.15

from 22,000 to 22,999

93.15

97.80

from 23,000 to 24,999

97.00

177.00

25,000 and over

177.00

307.45

from 23,000 to 24,999

93.15

from 25,000 to 25,999

93.15

116.45

from 26,000 to 27,999

116.45

170.00

from 28,000 to 28,999

170.00

204.95

from 29,000 to 30,999

204.95

335.40

2+2

from 31,000 to 32,999

335.40

465.85

from 33,000 to 35,999

465.85

708.10

36,000 and over

465.85

708.10

2+3

from 36,000 to 37,999

370.35

517.10

38,000 and over

517.10

701.10

from 36,000 to 37,999

328.40

454.20

from 38,000 to 39,999

454.20

628.90

3+2

40,000 and over

628.90

929.40

from 36,000 to 37,999

186.35

225.95

from 38,000 to 39,999

225.95

337.75

3+3

40,000 and over

337.75

535.75

3+4

40,000 and over

337.75

535.75

4+3

40,000 and over

337.75

535.75

11. For the use of N1, N2 and N3 motor vehicles, excluding tractors/tractor

trailer combinations and special purpose vehicles, per annum

Driving axle(s)

No. of

Gross Vehicle Weight

with air

Other driving

axles

Kgs

suspension or

axle(s) suspension

recognized

systems

equivalent

€

Up to 3,500

from 3,501 to 5,000

from 5,001 to 11,999

from 12,000 to 12,999

from 13,000 to 13,999

from 14,000 to 14,999

15,000 and over

from 15,000 to 16,999

from 17,000 to 18,999

from 19,000 to 20,999

from 21,000 to 22,999

from 23,000 to 24,999

25,000 and over

from 23,000 to 24,999

from 25,000 to 26,999

from 27,000 to 28,999

from 29,000 to 30,999

31,000 and over

32,000 and over

12. For the use of M2 and M3 vehicles for hire of reward, per annum -

(1) Route buses to be used for scheduled services only

(2) Route buses to be used for scheduled and

unscheduled services ..............................................

(3) Coaches, trackless trains, open-top buses …........…

(4) Minibuses ...............................................................

Vans

with

tail-lift

……………………............….....

(5)

White-window

vans

……………......…….......…….

(6)

13. For the use of other M2 and M3 vehicles, per annum –

M2 and M3

Circulation

motor

Engine cubic capacity

licence fee

vehicles

up to and including 1500cc

more than 1500cc up to and including 1800cc

€104.80

more than 1800cc up to and including 2000cc

€174.70

€349.40

more than 2000cc and over

14. For the use of a battery driven electric moped ………… .

15. For the use of any kind of agricultural tractor or machine

intended and used solely for agricultural purposes, per annum .........

16. For the use of a motor vehicle registered before the 1st

January, 2009 to be used for long term hire (until the 31st

December, 2013; thereafter they shall be charged the rates

applicable to M1 vehicles under item 2 in respect to M1 vehicles;

the rates applicable to motor cycles under item 3 in respect to motor

cycles, and the rates applicable to goods carrying vehicles under

item 11 in respect to goods carrying vehicles)

M1 motor

Engine cubic capacity

vehicles

up to and including 1300cc

more than 1300cc up to and including 1500cc

more than 1500cc up to and including 1800cc

more than 1800cc up to and including 2000cc

more than 2000cc and over

Motor cycles .................................................................

Goods carrying vehicles with a g.v.w. of less than 15

tonnes............................................................................

Goods carrying vehicles with a g.v.w. of 15 tonnes and

over ...............................................................................

17. For the use of an electric motor vehicle, excluding

motor cycles .................................................................................

33. The Fifth Schedule to the principal Act is hereby deleted.

Deletion of the

Fifth Schedule to

the principal Act.

Passed by the House of Representatives at Sitting No. 105 of the 28th April,

2009. P AULINE A BELA

Clerk to the House of Representatives

ACT No. VI of 2009 AN ACT to amend the Motor Vehicles Registration Tax Act (Cap.368).

Table of Provisions (32)

Statutory Text (32 Articles)

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