Schedule) (Amendment) Regulations, 2026

L.N. 75 of 2026

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth

Schedule) (Amendment) Regulations, 2026

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) (Amendment) Regulations, 2026 scope

and these regulations shall be read and construed as one with the Fifth Cap. 406.

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

"Fifth Schedule".

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

exemption on passenger transport services between public places by

means of public lifts.

The Fifth Schedule shall be amended as follows

Amends the

Fifth Schedule.

(a)

item 11 of Part One thereof shall be amended as

follows

(i) in paragraph (c) thereof the words "the

Commissioner; and" shall be substituted by the words "the

Commissioner;";

(ii) in paragraph (d) thereof the words "from their

work." shall be substituted by the words "from their work;

and" and immediately thereafter there shall be added the

following new paragraph

"(e) scheduled passenger transport services by

means of public lift recognised as such by the

Commissioner.";

(b) the number (17) of the second item 17 of Part One

thereof shall be substituted by the number (18);

(c)

immediately after sub-item (3) of item 7 of Part Five

thereof there shall be added the following new sub-item

"(4) "public lift" shall have the same meaning

as assigned to it in the Passenger Transport Services

Regulations and which is operated in accordance

with the provisions of regulation 68S of the said

regulations.".

€0.18