Regulations, 2025

L.N. 88 of 2025

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

Regulations, 2025

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 Citation and

Act (Amendment of Fifth Schedule) Regulations, 2025 and these scope.

regulations shall be read and construed as one with the Fifth Schedule

to the Value Added Tax Act, hereinafter referred to as the "Fifth Cap. 406.

Schedule".

(2) The scope of these regulations is to provide for an

exemption on scheduled passenger transport services by an operator

authorised in terms of the provisions of regulation 69 of the Passenger S.L. 499.56.

Transport Services Regulations.

The Fifth Schedule shall be amended as follows

Amends the

Fifth Schedule.

(a) item 11 of Part One thereof shall be substituted by the

following new item

"Transport

The supply of

(a) transport by scheduled bus service

consisting of trips on scheduled routes;

(b) scheduled inter-island sea transport of

passengers by authorised carriers and other

services of scheduled sea transport of passengers

recognised as such by the Commissioner;

(c) special regular services consisting in

the carriage of school pupils and students to and

from an educational establishment recognised as

such by the Commissioner; and

(d) special regular services consisting in

the carriage of workers to and from their work.";

(b)

immediately after item 6 of Part Five thereof there

shall be added the following new item

"Transport

7. (1) "Scheduled bus service" means

(a) public passenger transport services by

an operator contracted in terms of the provisions

of regulation 68B of the Passenger Transport

Services Regulations; and

(b) regular passenger transport services by

an operator authorised in terms of the provisions

of regulation 69 of the Passenger Transport

Services Regulations.

(2) "Scheduled inter-island sea transport of

passengers" means scheduled transport of passengers

between the islands of Malta and Gozo.

(3) "special regular services" shall have the

meaning as assigned to it in the Passenger Transport

Services Regulations.".

€0.18