Value Added Tax (Fifth Schedule Amendment) Regulations, (fifthscheduleamendment)

L.N. 286 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Fifth Schedule Amendment) Regulations,

IN exercise of the powers conferred by articles 9 and 75 of

the Value Added Tax Act, the Minister of Finance, the Economy

and Investment has made the following regulations

The title of these regulations is the Value Added Tax

(Fifth Schedule Amendment) Regulations, 2010 and they shall

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

Added Tax Act, which Fifth Schedule is hereinafter in these

regulations referred to as “the Schedule”.

In paragraph (1) of Item 1 in Part Two of the Schedule,

immediately after sub-paragraph (d) there shall be inserted the

following new sub-paragraph

“(e) the letting of immovable property for not more

than thirty days by a taxable person in the course of an

economic activity, except for

(i) the letting referred to in sub-paragraphs (a),

(b), (c) and (d) above;

(ii) the letting of space for artistic and cultural

activities;

(iii) the letting for the purposes of habitation of

any premises which for the purpose of the said letting,

those premises are not required to be licensed in virtue

of the Malta Travel and Tourism Services Act, or any

other Act which my be substituted therefor;

(iv) the letting of premises used or intended to be

used as garages, stores or similar uses.”.

€0.09