Value Added Tax Act (Amendment of Fifth Schedule)

L.N. 86 of 2026

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

(Amendment No. 2) 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

Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations,

2026 and these regulations shall be read and construed as one with the

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

the "Fifth Schedule".

(2) These regulations amend the exemption applicable to

government lotto and lotteries, the supply of agency services related

thereto, and such other supplies related to gambling.

(3)

These regulations shall come into force on the 1st October

2026.

Item 9 of Part Two of the Fifth Schedule shall be

substituted by the following new item

Betting, lotteries and other forms of

"Gambling.

gambling, as may be approved by the Minister.".

€0.09