Regulations, 2000

L.N. 274 of 2000

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Fourth Schedule) (No.2)

Regulations, 2000

IN exercise of the powers conferred by article 75 of the Value

Added Tax Act, 1998, hereinafter referred to as "the Act" , the Minister

of Finance has made the following regulations:-

(1) The title of these regulations is the Value Added Tax

(Amendment of Fourth Schedule) (No.2) Regulations, 2000, and shall

be read and construed as one with the Fourth Schedule to the Value

Added Tax Act, which Fourth Schedule is hereinafter being referred to

in these regulations as "the Schedule".

These regulations shall come into force on 1st January,

(2)

2001.

For item 5 of Part One of the Schedule, there shall be

substituted the following new item

"5.

International transport

The supply of services consisting in international transport

of goods and passengers

Provided that in the case of international transport of

passengers, for the purpose of avoiding significant distortion in

competition, when such transport is provided from own resources,

this item shall not apply to an amount equivalent to the commission

paid or payable to third parties who provide such tranport not from

'own resources.".

Items 10 and 11 of Part One of the Schedule shall be deleted.

Items 12 to 17 of Part One of the Schedule shall be renumbered

10 to 15 respectively.

In item 8 of Part One of the Schedule, for the words "Part, Amends item 8

but including the supply of food by a canteen situated in a work or ~"::~:'f

study area exclusively supplied to workers of students therein." there

shall be substituted the word "Part.".

Immediately after item 9 of Part Two of the Schedule, there Adds new item 10

and II to Part Th(o

•

•

shall be added the followmg new Items

of tile Schedule.

"10.

Health and Welfare

(1) The supply of services by a person in the exercise of

any profession regulated by the Medical and Kindred Professions

Ordinance (Cap. 31).

(2) The provision of care or medical or surgical treatment

in any government hospital or institution or in any other hospital

or institution approved by the Minister for the purposes of this

paragraph.

(3)

The supply of human organs, blood and milk.

(4) The supply of welfare services, including services

supplied by homes for the elderly, and services for the protection

and care ofchildren and young people, supplied by any government

institution or by any institution or organisation recognised by the

Commissioner as a non-profit making institution or approved by

the Minister for the purpose of this paragraph as an institution

whose activities fall within the social and welfare policy of the

government.

(5) The supply of transport services for sick, injured or

disabled persons in vehicles specially designed for that purpose.

(6) The supply of goods where the said supply is connected

with and essential for the supply ofservices referred to in paragraph

(2) and (4) of this item by the hospital, institution or home, as the

case may be, supplying the said services.

Education

(1) The provision of education or educational research,

including distance learning, by a government school or institution,

by the University of Malta, by a school or institution registered

under the Education Act (Cap. 327), or by any educational

establishment recognised as such by the Commissioner.

(2) The provision of education or educational research,

including distance learning, of a kind provided by a school or

university, or of religious instruction, by a non-profit making

institution recognised as such by the Commissioner.

(3) Tuition given privately by teachers acting in an

independent capacity in subjects which are normally taught in the

course of education provided by a school or university but

excluding tuition in recreational, physical or sporting activities or

disciplines." .

7. In the proviso to item 3 of Part Two of the Schedule, for the

words "item 14" there shall be substituted the words "item 12".

8. In paragraph (1) of item 6 of Part Two of the Schedule for the

words "of Part One of this Schedule." there shall be substituted the

words "of this Part.", and in paragraph (2) of item 6 thereof for the

words "of Part One of this Schedule:" there shall be substituted the

words "of this Part:".