Regulations, 2024

L.N. 354 of 2024

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Eighth Schedule)

Regulations, 2024

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

Added Tax Act, the Minister responsible for finance, has made the

following regulations:-

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

Act (Amendment of Eighth Schedule) Regulations, 2024 and these

regulations shall be read and construed as one with the Eighth

Schedule to the Value Added Tax Act, hereinafter referred to as the

"Eighth Schedule".

(2) These regulations remove from the application of the

reduced rate of five (5) percent, certain sanitary items essential for

women’s health in view of the application of a zero (0) rate on such

items subsequent to their inclusion within Part One of the Fifth

Schedule to the Value Added Tax Act.

(3)

These regulations shall come into force on 1st January

2025.

Paragraph (f) of item 4 of the Eighth Schedule shall be

deleted.

€0.09