Valpe Added Tax Act (Substitution of Fifth SclIedult) Regulations, 1995

L.N. 69 of 1995

VALUE ADDED TAX ACT, 1994

(ACT NO. xn OF 1994)

Valpe Added Tax Act (Substitution of Fifth SclIedult) Regulations, 1995

IN exercise of the powers conferred by section 61 of the Value

Added Tax Act, 1994, hereinafter referred to as "the Act

the Minister

H

,

of Finance has made the foUowing regulations:-

These regulations may be cited as the Value Added Tax Act

(Substitution of Fifth Schedule) Regulations, 1995, and shall be read

and construed as one with the Act.

For the Fifth Schedule to the Act there shall be substituted the

following

~FIFI'HSCHEDULE

Supplks subjed to the rate specified In paragraph (b) ofsectioo 19

Section 19 (b)

1. (1) The su pply of f<Kld which is suitable for immediate

consumption, whether such food is consumed at the place where it

is supplied or not, consisting of

(a)

meals or snacks;

(b) ice cream or products containing ice cream except in

family packs, and ice lollies;

but excluding

(i) the supply off<Kld in a club exclusively supplied

to members and their guests;

(ii) the supply of food by a canteen situated in a

work or study area exclusively supplied to workers or

students th erei n.

(2)

For the purposes of paragraph (1) of this item-

(a) "meals or snacksH means and includes

(i) hot and cold dishes including antipasto and

dessert;

sandwiches, toast, potato chips, sausage rolls,

(ii)

pizza, postizzi, qassatat and similar snacks;

biscuits, cakes. confectionery and similar

(iii)

items, but excluding those scaled in a package by the

manufacturer and supplied in that origi nal sealed

package and those items whi ch individually weigh SOO

grams or more ;

(b) ~famitypacks ~ means icecreamsofnot lessthen500

millili1res in volume;

(c)

~ membcl'S " means persons who are members of a

d ub and who have paid their subscri ption in advance for a

period of nol less than one year and whose names appear on

the club's books or registers;

(d) "guests" means persons who are accompanied by a

member whi le inside the club.

2. The su pply of catering se rvices including outside ca tering.

J.

(1) Th e lett ing of or th e provision of accom mod ation in

any premises which, for the purpose of the said letting or

accommodation or fo r the purprn;e of the use for which the said

letting or the provision of accommodation is made, is required to

be licensed in vinue of the Hotels and Catering Establishments Act

or of the Guest Houses and Holiday Furnished Premises Act.

The Jetti ng of or the provison of accommodation'in

(2)

a holiday ta mp or camping site.

(3) The supply of services to pelWns supplied with

accommoda tion in any premises, holiday camp or camping site, to

which paragraph ( I) or (2) of this item applies. where such services

consist in amenitie5 provided within the said premises. holiday

camp or camping site.

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Mj.bu,1I n-lse_perij. '.! ·Q~rn _ Pri""d '" lit<" C""'''''''''' Pri"Ii", P,...

""'n2c _ Prit:r k

(1)

fond li , ghall-glIan ta' dik il. kirja jew ak kommodattjoni jew ghall-

ghan la' l-uZU li ghalih Ikun sarel dik il-kirja jew prow;sla la'

akkommodaujoni , ikun jenl'uieg li jkollu lieenzja bis-saf'll'la la'l-

An dwar il-Lu kandi u 1-lslabbilimenli lijippwvdu Ikeljew la'I- At!

dwar il-Guest Houses u Poslijiel Furnishtd ghall-Blala.

(2) lI·kiri la' jew il-provvisla la' ak kommodazzjoni

gewwa holidDy CtJltlp jew camping sitt.

(3) II-p rovvisla la' servlZZl lilI-pcrsuni provduli

b'akkommodazzjoni rkull fond , holidiJy camp jew cumping sitt, li

gl'laHh jirreferi il-paragrafu (1) jew (2) la' din il-panila , mela dawk

is-servizzi jkunu jikkonsistu ffaCilitajiet 1i jigu provduli fda k 1-

iSless fond , holiday camp jc:w camping sitt .