Exemption of Duty in terms of article 23

L.N. 305 of 2025

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Exemption of Duty in terms of article 23

(Amendment) Order, 2025

IN EXERCISE of the powers conferred by article 23 of the Duty

on Documents and Transfers Act, the Minister responsible for finance

has made the following order:-

The title of this order is the Exemption of Duty in terms of Citation.

article 23 (Amendment) Order, 2025 and this order shall be read and

construed as one with the Exemption of Duty in terms of article 23 S.L. 364.12.

Order, hereinafter referred to as the "principal order".

Article 3 of the principal order shall be amended as Amends article

3 of the

principal order.

(a) in the third proviso thereof the words "1st January

2026" shall be substituted by the words "28th October 2025";

(b) in the fourth proviso thereof immediately after the

words "after the 9th June 2020" there shall be added the words

"but before the 28th October 2025";

(c) in the fifth proviso thereof immediately after the

words "after the 9th June 2020" there shall be added the words

"but before the 28th October 2025";

(d) in the sixth proviso thereof immediately after the

words "for the purposes of article 51 of the Duty on Documents

and Transfers Act" there shall be added the words "in respect of a

transfer to which any of the foregoing provisos applies";

(e)

immediately after the sixth proviso thereof there shall

be added the following new proviso

"Provided further that in respect of a transfer

under an onerous title made on or after the 28th October

2025 which qualifies for a concession of duty under

article 32(4)(a) of the Duty on Documents and Transfers

Act, no duty shall be chargeable on the first two hundred

thousand euro (€200,000) of the aggregate value of the

consideration paid for the acquisition of that property if

all the following conditions are satisfied

(a) the person acquiring the property has not

made any previous inter vivos acquisition of any

immovable property that is wholly or partially used

or intended to be used as a residence, including

land, airspace and any other immovable property

acquired for the purpose of constructing or

developing thereon or on part of the property to be

used as a residence, or in respect of which there

exists a development permit or an application for a

development permit for such construction or

development;

(b) the notary who receives the deed of the

transfer records in the deed a declaration by the

person so acquiring that the aforesaid condition is

satisfied and warns the said person of the

importance of the truthfulness of such declaration;

(c) together with the form or other means

provided by the Commissioner for Tax and Customs

for the purposes of article 51 of the Duty on

Documents and Transfers Act in respect of a

transfer to which this proviso applies, legal

evidence shall be submitted to the Commissioner

that the aforesaid condition is satisfied,

and for the purpose of determining whether the

person acquiring the property had made any previous

acquisition inter vivos of property referred to in paragraph

(a), the previous acquisition by that person of an

undivided share of such property shall not be taken into

account as long as such acquisition represents in the

aggregate less than twenty-five per cent (25%) of the real

value of the whole of that property, and as long as that

person made no other previous acquisition inter vivos of

such property or of part of such property, sohowever that

this paragraph shall not apply if such person was granted

the concession provided under article 32(4)(a) of the Duty

on Documents and Transfers Act or under this article:".

€0.18