untitled MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 1
CHAPTER 368
MOTOR VEHICLES REGISTRATION AND LICENSING ACT
Substituted by: VI. 2009.2.
To provide for the registration and licensing of motor vehicles in Malta.
1st January, 1994 ACT X of 1994 as amended by Legal Notice 191 of 1994; Acts IV and
XXVI of 1997; Legal Notice 18 of 1998; Act XVI of 1998; Legal Notice 170 of 1998; Act VI of 1999; Legal Notices 110 and 217 of 2000; Acts XXIII of 2000, IX of 2001, II and XXX of 2002, and II of 2003; Legal Notice 94 of 2003; Acts II of 2004, XIX of 2005, II of 2006 and IV of 2007; Legal Notice 425 of 2007; Act XXXII of 2007; Legal Notice 105 of 2008; Acts VI and XV of 2009, XI of 2010, IV of 2011 and V of 2012; Legal Notices 426 of 2012 and 86 of 2013; and Acts III of 2013, XII of 2014, XIII of 2015 and XV of 2016.
Short title. Substituted by: VI. 2009.3.
1. The short title of this Act is the Motor Vehicles Registration and Licensing Act.
Interpretation. Amended by: XXIII. 2000.30; IX. 2001.14; II. 2002.3; II. 2003.38; II. 2004.43; XIX. 2005.2; IV. 2007.21; XXXII. 2007.76; VI. 2009.4; XV. 2009.49; XI. 2010.2; IV. 2011.47; V. 2012.35; L.N. 426 of 2012; III. 2013.44; XII. 2014.52; XIII. 2015.105. Cap. 490. Cap. 499.
2. (1) In this Act, unless the context otherwise requires - "Administrative Review Tribunal" means the Administrative
Review Tribunal established under the Administrative Justice Act; "agricultural tractor" means a tractor used primarily for work on
land in connection with agriculture; "ambulance” means a motor vehicle of category M, or of
category N if manufactured before the 29th October, 2012, intended for the transport of sick or injured people and having special equipment for such purpose;
"Authority" means the Authority for Transport in Malta set up under the provisions of the Authority for Transport in Malta Act;
"autogas” means liquefied petroleum gas with specifications according to MSA EN 589 used for the propulsion of motor vehicles;
"autogas vehicle" means, for the purposes of this Act, a category M1 vehicle equipped with an autogas fuelling system;
"brought into Malta" means the entry into Malta of a motor vehicle coming from -
(a) a Member State, (b) the Channel Islands (Guernsey and Jersey), (c) the Isle of Man, (d) Monaco, (e) Andorra, or (f) San Marino
and which was put into free circulation in such Member State, or in the Channel Islands, or in the Isle of Man, or in Monaco, or in Andorra, or
2 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
in San Marino, as the case may be, prior to entry into Malta; "business use" means the use of a vehicle in the direct exercise of
an activity carried out for consideration or financial gain; "category M vehicles" means motor vehicles with at least four
wheels designed and constructed for the carriage of passengers, and they comprise M1, M2 and M3 vehicles;
"cc" means the cubic capacity of the engine of a motor vehicle; "certificate" means the certificate of registration issued in terms
of article 14; "certificate of conformity" means the document set out in Annex
IX of Directive 2007/46/EC, as amended, or in Annex IV-A of Directive 2002/24/EC, as amended, as the case may be, issued by the manufacturer and certifying that a vehicle belonging to the series of the type approved in accordance with Directive 2007/46/ EC or with Directive 2002/24/EC complies with all regulatory acts at the time of its production;
"chauffeur driven vehicle" means an M1 motor vehicle registered and licensed to be hired from a public service garage to be driven by the owner of such garage or by his employee;
"circulation licence fee" means the fee paid on the licensing of a motor vehicle and annually thereafter;
"circulation permit" means the permit issued annually by the Authority in terms of the provisions of the provisos to item 6 of the Fourth Schedule;
"CO2 emissions" means the level of carbon dioxide emissions for a vehicle measured in accordance with Directive 80/1268/EEC as amended and contained in the relevant EC type-approval certificate or EC certificate of conformity, and where the vehicle is not type- approved, for that particular vehicle the emissions level contained in a document acceptable to the Authority, as prescribed in regulations, showing a level of emissions comparable to that in Annex VIII of Directive 2007/46/EC, as amended;
"cycle" means a cycle fitted with an engine having a cylinder capacity of more than 50 cm3 if of the internal combustion type and, or a maximum design speed of more than 45 km/h, and includes motor cycles, motor tricycles and quadricycles;
"depreciation" means, for the purpose of this Act, the reduction in value of a motor vehicle resulting from use and obsolescence. Depreciation is calculated from the vehicle’s date of first registration and allows for the original value of the vehicle to be modified for the purposes of tax deduction;
"Directive 70/220/EEC" means Council Directive 70/200/EEC of the 20th March, 1970 on the approximation of the laws of the Member States relat ing to measures to be taken against air pollution by gases from positive-ignition engines of motor vehicles as amended;
"Directive 80/1268/EEC” means Council Directive 80/1268/EEC of 16th December 1980 relating to the carbon dioxide emissions
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 3
and the fuel consumption of motor vehicles; "Directive 88/77/EEC" means Council Directive 88/77/EEC of 3
December 1987 on the approximation of the laws of the Member States relating to the measures to be taken against the emission of gaseous pollutants from diesel engines for use in vehicles;
"Directive 98/69/EC" means Directive 98/69/EC of the European Parliament and of the Council of the 13th October 1998 relating to measures to be taken against air pollution by emissions from motor vehicles as amended;
"Directive 1999/96/EC" means Directive 1999/96/EC of the European Parliament and of the Council of 13 December 1999 on the approximation of the laws of the Member States relating to measures to be taken agains t the emiss ion of gaseous and particulate pollutants from compression ignition engines for use in vehicles, and the emission of gaseous pollutants from positive ignition engines fuelled with natural gas or liquified petroleum gas for use in vehicles and amending Council Directive 88/77/EEC;
"Directive 2002/24/EC" means Directive 2002/24/EC of the European Parliament and of the Council of 18 March 2002 relating to the type-approval of two or three-wheeled motor vehicles and repealing Council Directive 92/61/EC;
"Directive 2005/55/EC" means Directive 2005/55/EC of the European Parliament and of the Council of 28 September 2005 on the approximation of the laws of the Member States relating to the measures to be taken agains t the emiss ion of gaseous and particulate pollutants from compression ignition engines for use in vehicles, and the emission of gaseous pollutants from positive ignition engines fuelled with natural gas or liquified petroleum gas for use in vehicles;
"Directive 2007/46/EC" means Directive 2007/46/EC of the European Parliament and of the Council establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles;
"electric vehicle" means a vehicle that derives its motive power exclusively from an electric motor, and it includes an electric motorcycle;
"Euro 2", "Euro 3", "Euro 4", "Euro 5", "Euro 6", "Euro II", "Euro III", "Euro IV", "Euro V" and "Euro VI" mean the emission standards set for all motor vehicles under Directive 70/220/EEC, Directive 88/ 77/EEC, Directive 1999/96/ EC, Directive 2005/55/EC, Regulation (EC) No 715/2007 and Regulation 595/2009;

Cap. 460. "European Union" has the same meaning as is assigned to it in
article 2 of the European Union Act, and includes Norway, Iceland and Liechtenstein;
"goods carrying vehicle" means any N1, N2 or N3 motor vehicle as defined in this article;
"hybrid vehicle" means a vehicle having at least two different energy converters and two different energy storage systems for the
4 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
purpose of vehicle propulsion; "imported into Malta" means the entry into Malta of a motor
vehicle from a third country; ''invoice'' means a document issued by the manufacturer or an
authorised agent of the manufacturer to a buyer listing the vehicle or vehicles supplied and stating the sum of money due or paid and the chassis number of the said vehicle or vehicles;
"Latest Euro Standard" means and corresponds to the dates set out in the current EU Directives and Regulations establishing emission limits for the registration of new motor vehicles;
"leasing" shall mean a contract under which the owner of a motor vehicle grants to another person the exclusive possession of the motor vehicle for an agreed period, in return for a consideration, and under such conditions that the possessor of the motor vehicle will be obliged to pay the full amount of the consideration, or a penalty, to the owner of the motor vehicle, should the contract be terminated before the expiration of the agreed period;
"length of motor vehicle” means the length of the motor vehicle contained in the certificate of conformity, and where the vehicle is not covered by such a certif icate, the length contained in a document acceptable to the Authority showing the technical specifications of that vehicle;
"limousine" means a luxury passenger vehicle which either has a chassis or wheel-base that has been stretched, or is a sedan which is promoted as a luxury vehicle by its manufacturer;
"maximum authorized mass" means the maximum technically permissible laden mass of a motor vehicle as s tated by the manufacturer;
"Member State" means a Member State of the European Union; "Minister" means the Minister responsible for transport; "M1 motor vehicle" means a vehicle used for the carriage of
passengers and comprising no more than eight seats in addition to the driver’s seat;
"M2 motor vehicle" means a vehicle used for the carriage of passengers, comprising more than eight seats in addition to the driver’s seat, and having a maximum mass not exceeding 5 tonnes;
"M3 motor vehicle" means a vehicle used for the carriage of passengers, comprising more than eight seats in addition to the driver’s seat, and having a maximum mass exceeding 5 tonnes;
"motor caravan" or "motor home" means a special purpose motor vehicle constructed to include living accommodation which contains at least the following equipment:
- seats and table, - sleeping accommodation which may be converted
from the seats, - cooking facilities, and
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 5
- storage facilities. This equipment shall be rigidly fixed to the living compartment;
however, the table may be designed to be easily removable; "motor cycle" means a two-wheel vehicle with or without a
sidecar, fitted with an engine having a cylinder capacity of more than 50 cm3 of the internal combustion type and, or having a maximum design speed of more than 45 km per hour, and including a motor tricycle;
"motor route bus" means a passenger transport vehicle licensed to provide a public passenger transport service;
"motor vehicle" means any vehicle which falls within any of the descriptions listed in the First and Second Schedules;
"motor vehicle provisionally registered by the Authority" means a motor veh ic le which i s b rough t in to Mal ta o r which i s manufactured in Malta and is registered by the Authority with the intention of being re-exported or exported, as the case may be, within a period of ninety days from -
(a) the date of its original entry into Malta; or (b) from the release of the said vehicle from a bonded
warehouse, in accordance with the provisions of article 20; or
(c) in the case of a vehicle manufactured in Malta, from the date of being provisionally registered by the Authority;
"N1 motor vehicle" means a vehicle used for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes;
"N2 motor vehicle" means a vehicle used for the carriage of goods and having a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes;
"N3 motor vehicle" means a vehicle used for the carriage of goods and having a maximum mass exceeding 12 tonnes;

Cap. 252. "national holidays" means such national holidays as established
in the National Holidays and Other Public Holidays Act; "new motor vehicle" means, for the purposes of this Act, a motor
vehicle which has never been registered in any country; "particulate matter" means the particulate emissions produced by
diesel-powered motor vehicles as measured in accordance with Directive 70/220/EEC, as amended;
"person" includes any body of persons; "person residing in Malta" means:

Cap. 258. (a) a person to whom a legally valid identification
document has been issued in terms of the Identity Card and other Identity Documents Act, or who is legally obliged to have a legally valid identification document issued under the Identity Card and other Identity Documents Act;
6 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
(b) a person, other than an individual, having his only or principal place of business in Malta;
"private use" means any use other than business use; "public passenger transport service" means the regular passenger
transport services of general economic interest provided to the public on a continuous and non-discriminatory basis;

Cap. 252. "public holidays" means such public holidays as established in
the National Holidays and Other Public Holidays Act; "quad bikes" means a four-wheeled bike with handlebars whose
maximum design speed is more than 45 km per hour; "quadricycle” means a motor vehicle with four wheels whose
unladen mass is not more than 400 kg, or 550 kg for vehicles intended for carrying goods, not including the mass of batteries in the case of electric vehicles, and whose maximum net engine power does not exceed 15 kW;
"racing vehicle" means a motor vehicle specifically constructed for competitive purposes and may only be used in areas which are exclusively reserved for such competitive events;
"registration tax" means the registration tax charged and levied in terms of article 3;
"Regulation 595/2009" means Regulation (EC) No 595/2009 of the European Parliament and of the Council of 18 June 2009 on type-approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and on access to vehicle repair and maintenance information;
"Regulation (EC) No 715/2007" means Regulation (EC) No 715/ 2007 of the European Parliament and of the Council on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information;
"Regulation (EC) No 1072/2009" means Regulation (EC) No 1072/2009 of the European Parliament and of the Council on common rules for access to the international road haulage market;
"Regulation (EC) No 1073/2009" means Regulation (EC) No 1073/2009 of the European Parliament and of the Council on common rules for access to the international market for coach and bus services;
'"RV" means the registration value of the motor vehicle in terms of article 9;
"road" means any national, arterial, distributor, access and local access road;
"self-drive motor vehicle for long term hire" means a motor vehicle which is imported, licensed and registered to be hired from a public service garage, and for the purpose of being driven by such hirer for a period exceeding in total ninety days;
"self-drive motor vehicle for short term hire" means a motor vehicle which is imported, licensed and registered to be hired from
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 7
a public service garage, and for the purpose of being driven by such hirer for a period, which shall be not renewable, not exceeding in total ninety days:
Provided that the Chief Executive of the Authority may, under such condit ions as he may deem fi t to impose, grant permission to the public service garage for the self-drive motor vehicle intended for short term hire to be hired by a hirer or granted under leasing terms to Government departments and, or entities for a long term;
"special purpose vehicles" shall have the same meaning as assigned to it in Annex II of Directive 2007/46/EC but, for the purposes of this Act, shall only include the vehicles listed under items 5.2, 5.7 and 5.8;
"third country" means a country other than a Member State; "used motor vehicle" means a motor vehicle which is not a new
motor vehicle; "vehicle hire undertaking" means any undertaking established in
Malta or in another Member State which is duly licensed under the laws of Malta of another Member State to operate the business of vehicle hire or leasing services;
"vintage vehicle" means an authentic and genuine vehicle with an age of thirty years or more (to be reckoned from the date of manufacture), as certified by the vintage vehicle classification committee, which is kept in a state which is as close as possible to its original state as produced by the manufacturer and which respects the spirit of classic and vintage vehicle preservation;
"vintage vehicle classification committee" means a committee appointed by the Authority comprising a chairperson and three members , a l l of whom possess ing the necessary technical competence, whose function shall be -
(a) to determine whether a vehicle should be classified as a vintage vehicle;
(b) to determine whether a vintage vehicle is fifty years or older (to be reckoned from the date of manufacture); and
(c) to calculate the registration value of any such vehicle for the purpose of calculating the registration tax payable on such vehicle, if applicable.
(2) For the purposes of this Act a motor vehicle in respect of which any works have been done in Malta, including the fitting of an engine to a chassis or frame, shall be deemed to have been manufactured in Malta if the chassis or frame had not formed part of any motor vehicle imported into Malta or if the chassis or frame had formed part of a motor vehicle whose registration in Malta has been cancelled.
(3) Any reference in this Act to the owner of a motor vehicle shall be construed as including a reference to every co-owner thereof and to every person who has at the time relevant to such
8 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
reference the motor vehicle in his possession or under his control.
Motor vehicles to be registered. Added by: VI. 2009.5. Amended by: XI. 2010.4; III. 2013.45.
2A. (1) No person shall have in his possession or charge any motor vehicle which has not been registered with the Authority and on which the applicable registration tax has not been paid unless -
(a) that person is an authorized manufacturer, agent or dealer of motor vehicles and the vehicle in his possession or charge is not left standing on the road or is not being used on the road, or
(b) the vehicle is registered in another country and may be used temporarily on the roads in Malta in accordance with the provisions of article 18.
(2) No motor vehicle shall be used on the road without a circulation licence issued by the Authority unless that vehicle is the subject of an exemption under this Act or has a valid circulation licence issued by the competent authority in another country.
Charge to tax. Amended by: XXIII. 2000.30: XIX. 2005.3. Substituted by: VI. 2009.6. Amended by: XI. 2010.5; III. 2013.46; XIII. 2015.106.
3. (1) There shall be charged and levied by the Authority on account of the Government a registration tax and a circulation licence fee at the rate or in the amount specified in this Act on the registration and licensing of -
(a) every motor vehicle imported or brought into Malta, and
(b) every motor vehicle manufactured in Malta, unless the vehicle is the subject of an exemption under this Act or is already registered and licensed in another country and is brought or imported temporari ly into Malta in accordance with the provisions of article 18:
Provided that the payment of registration tax in respect of a used motor vehicle which is registered with the Authority by authorised motor vehicle importers or authorised motor vehicle dealers may be deferred until such date in which that vehicle is licensed by the Authority:
Provided further that should the registration tax and, or value applicable at the date of payment of the tax be lower than that applicable on the date of deferred registration, an authorised motor vehicle importer or an authorised motor vehicle dealer shall pay the regis t ra t ion tax appl icable a t da te of payment of the sa id registration tax.
(2) There shall also be charged and levied by the Authority on account of the Government a registration tax and a circulation permit fee as specified in this Act in respect of -
(a) motor vehicles hired or leased from a vehicle hire undertaking licensed in another Member State which are brought into Malta under a contract of lease or hire by a person residing in Malta for a period which exceeds thirty days to be reckoned from the date of arrival of the said motor vehicle in Malta; and
(b) motor vehicles hired or leased from a vehicle hire
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 9
undertaking licensed in another Member State which are brought into Malta under a contract of lease or hire by any person other than a person residing in Malta and which does not qualify under any of the exemptions or concessions specified in article 18 or, in the event that such motor vehicles qualify for such an exemption, following the expiry of the period for which such motor vehicles have been exempt [together with the period stipulated in article 4(4)] if such motor vehicles continue to be used on the road in Malta after the expiry of such period:
Provided that the provisions of this article and of article 4 regulating motor vehicles brought into Malta from another Member State under a contract of lease or hire shall only apply to motor vehicles which are not used for hire or reward.
(3) With regard to motor vehicles specified in sub-article (2), the registration tax payable shall be as follows:
(a) where the contract of lease or hire expires prior to the lapse of four years to be reckoned from the date of arrival of the said motor vehicle in Malta, where such motor vehicle is brought into Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, at the rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be, which shall be applied at the percentage rates specified in the Fifth Schedule: Provided that, with regard to motor vehicles brought into Malta from another Member State by any person other than a person residing in Malta which qualify under any of the exemptions or concessions specified in article 18 and which continue to be used on the road in Malta after the expiry of the period for which they have been exempt, the period is to be reckoned from the date of expiry of the exemption or concession, as the case may be;
(b) where the contract of lease or hire expires after the lapse of four years to be reckoned from the date of arrival of the said motor vehicle in Malta, where such motor vehicle is brought into Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, at the full rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be: Provided that, with regard to motor vehicles brought into Malta from another Member State by any person other than a person residing in Malta which qualify under any of the exemptions or concessions specified
10 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
in article 18 and which continue to be used on the road in Malta after the expiry of the period for which they have been exempt, the period is to be reckoned from the date of expiry of the exemption; and
(c) where the contract of lease or hire expires prior to the lapse of four years to be reckoned from the date of arrival of the said motor vehicle in Malta and such motor vehicle is brought into Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, in the event that such contract of lease or hire is extended for a further period which does not, when added to the period during which the vehicle was already being used on the road in Malta, exceed four years from the date when such motor vehicle was first brought into Malta, applicant shall pay a further sum by way of registration tax for the period for which the contract of lease or hire has been extended in terms of the Fifth Schedule, less the amount of registration tax already paid when the vehicle was first brought into Malta: Provided that, in the event that the contract of lease or hire is extended following the expiration or termination of the first extension, for whatsoever period, the registration tax payable shall be at the full rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be, less the amount of registration tax already paid when the vehicle was first brought into Malta.
(4) (a) With regard to the case specified in sub-article (3)(a), where the contract of lease or hire is terminated prior to the expiration of the term on the basis of which the registration tax had been calculated and the said motor vehicle is taken out of Malta, the person who had paid the registration tax, or his authorised assignee, shall be entitled to a refund of a sum equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule.
(b) With regard to the case specified in sub-article (3)(b), when the contract of lease or hire expires, or is terminated prior to the lapse of the term stipulated in the said contract, and the motor vehicle is taken out of Malta, the person who had paid the registration tax, or his authorised assignee, shall be entitled to a refund of a sum equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule.
(c) With regard to the case specified in sub-article (3)(c), where the contract of lease or hire as extended,
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 11
expires, or is terminated prior to the term stipulated in the said contract, and the motor vehicle is taken out of Malta, the person who had paid the registration tax, or his authorised assignee, shall be entitled to a refund of a sum equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule.
(d) Upon the exportation and deregistration of a motor vehicle which had been registered in Malta by a vehicle hire undertaking established in Malta, being a motor vehicle which had been used solely and exclusively for the purpose of leasing or hire, such vehicle hire undertaking may apply with the Authority for a refund equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule.
(5) With regard to the motor vehicles specified in sub-article (2)(a) and (b), where the contract of lease or hire expires or is terminated prior to the lapse of four (4) years from the date when such motor vehicle was first brought into Malta, and the motor vehicle is not taken out of Malta but continues to be used on the road in Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, not being the person who had originally brought the said motor vehicle into Malta from another Member State under a contract of lease or hire, such person who shall continue to use the said motor vehicle on the road in Malta under a new contract of lease or hire from a vehicle hire undertaking licensed in another Member State shall pay a sum, by way of registration tax, for the period for which the said person has taken the said motor vehicle under a contract of lease or hire in terms of the Fifth Schedule, less the amount of registration tax already paid when the vehicle was first brought into Malta or when registration tax was once again paid on the said motor vehicle in the event that the said motor vehicle continued to be used on the road in Malta under a new contract of lease or hire from a vehicle hire undertaking licensed in another Member State, as the case may be:
Provided that, in the event that the total period of time for which a motor vehicle brought into Malta continues to be used on the road in Malta under contracts of lease or hire taken out from a vehicle hire undertaking licensed in another Member State exceeds four years, upon the final registration which will extend the period for which such motor vehicle shall be used on the road in Malta beyond four years, registration tax shall be charged at the full rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be, less the amount of registration tax already paid when the vehicle was first brought into Malta or when registration tax was once again paid on the said motor vehicle in the event that the said motor vehicle continued to be used on the
12 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
road in Malta under a new contract of lease or hire from a vehicle hire undertaking licensed in another Member State, as the case may be.
Certificate of conformity. Added by: VI. 2009.7.
3A. Every motor vehicle imported or brought into Malta or manufactured in Malta shall, unless otherwise directed by the Authority, be accompanied by a certificate of conformity issued by t h e m a n u f a c t u r e r , o r a n y o t h e r s i m i l a r a n d e q u i v a l e n t documentation in respect to the motor vehicle as proof that it complies with all relevant type approval requirements which the Authority may from time to time request, or as may be prescribed.
Notice of importation, bringing in, or manufacture of motor vehicles. Amended by: XXIII. 2000.30; XIX. 2005.4; VI. 2009.8. Substituted by: XIII. 2015.107.
4. Every person who imports or brings a motor vehicle into Malta, every person residing in Malta who brings into Malta a motor vehicle from another Member State under a contract of lease or hire for a period which is subject to the payment of registration tax in terms of article 3(2) and every person who manufactures a motor vehicle in Malta shall, by not later than the first working day following the arrival of the motor vehicle into Malta or following its manufacture, give notice of such importation, bringing in or manufacture to the Authority in such manner as the Authority may from time to time direct, or as may be prescribed by regulations.
Motor vehicle not to be taken out of bond or removed from place of manufacture without authorization. Amended by: XXIII. 2000.30; XIX. 2005.5.
5. (1) No motor vehicle may be released from customs or taken out of any customs bond and no motor vehicle manufactured in Malta may be removed from the place in which it has been manufactured and used, or kept on the road, except with the authorization in writing of the Authority.
(2) The said authorization may be made subject to any conditions which the Authority may deem fit to impose for the safeguard of any tax which is or which may become due under this Act.
Classification of motor vehicles. Amended by: IX. 2001.15; XXIII. 2000.30; XIX. 2005.6. Substituted by: VI. 2009.6. Amended by: XI. 2010.6; XIII. 2015.108.
6. (1) Every motor vehicle imported or brought into Malta and which is not registered in Malta, including such motor vehicles brought into Malta from another Member State under a contract of lease or hire which are subject to the payment of a registration tax in terms of article 3(2) and every motor vehicle manufactured in Malta shall be classif ied by the Authority under one of the categories listed in the First or Second Schedules, as the case may be, unless the vehicle is the subject of an exemption from registration under this Act.
(2) An M1 motor vehicle imported into Malta which - (a) is not a new motor vehicle; (b) is not accompanied by a certificate of conformity
issued in accordance with the most recent EC Directive and corresponding emission stage or standard issued by the European Community; and
(c) was manufactured more than four years prior to the date of coming into force of the most recent EC Directive as laid down therein and which stipulates the latest emission stage or standard,
shall be classified under the Second Schedule and a tax shall be
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 13
levied thereon at the rate or in the amount specified therein: Provided that the most recent EC Directive shall be the EC
Directive applicable at the point of import of the motor vehicle: Provided further that all M1 motor vehicles manufactured
prior to the date of coming into force of the recent amendments to Directive 98/69/EC and Directive 70/220/EEC, shall be classified under the Second Schedule, and a tax shall be levied thereon at the rate or in the amount specified therein.
(3) Any N1, N2, N3, M2 and M3 vehicle and any motor vehicle classified as a special purpose motor vehicle imported or brought into Malta or manufactured in Malta shall , for registrat ion p u r p o s e s , b e a c c o m p a n i e d b y a d o c u m e n t i s s u e d b y t h e manufacturer which identifies the emission level of the vehicle:
Provided that where the said document does not identify the emission level of the motor vehicle, the classification of the vehicle shall be based on the year of manufacture of the vehicle, and the tax to be levied thereon shall be at the rate specified in the First and Second Schedules.
Anti-abuse provision. Added by: VI. 2009.10.
6A. Without prejudice to the provisions of article 19(3)(i), any motor vehicle imported into another Member State from a third country with the scope of being used in Malta, shall on its entry into Malta be deemed to have been imported into Malta so long as the owner of the vehicle does not prove to the Authority that the motor vehicle was used by him in the Member State from where it was brought.
Provisional classification. Amended by: XXIII. 2000.30; XIX. 2005.7; VI. 2009.11; XI. 2010.7.
7. (1) Where an M1 motor vehicle is imported or brought into Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maximum appl icable CO2, and, where appl icable , a lso the particulate matter, attributed to such a motor vehicle of the same category.
(2) Where a motor vehicle, other than an M1 motor vehicle, is imported or brought into Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maximum applicable cc.
(3) Where the Authority is not satisfied that it has all the information or evidence relevant to the proper classification of a motor vehicle it may provisionally classify that motor vehicle u n d e r a n y c a t e g o r y w h i c h i t d e e m s a p p r o p r i a t e i n t h e circumstances.
(4) Upon presentation of the relevant certification, the Authority may at any time replace a provisional classification by a definitive classification either under the same category or under a different category, and the registration tax due under this Act on the registration of the relevant motor vehicle shall upon such definitive classification be adjusted and due accordingly in accordance with the provisions of article 11.
14 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Rate of registration tax and circulation licence fee. Amended by" IX. 2001.18; XIX. 2005.8. Substituted by: VI. 2009.12. Amended by: XI. 2010.8; V. 2012.36; III. 2013.47; XIII. 2015.109; XV. 2016.22.
8. (1) Registration tax on M1, M2 and M3 vehicles shall be due on the registration value of a motor vehicle classified or provisionally classified under the Second Schedule, at the rate or in the amount specified against the respective category and in accordance with the criteria identified under each Schedule:
Provided that in respect of used M1 vehicles classified under the Second Schedule other than those classified under article 6(2) shall not exceed the residual depreciated tax value of an identical or similar motor vehicle on the Maltese market.
(2) Registration tax on N1, N2 and N3 vehicles shall be at the rates or amounts specified in the First Schedule.
(3) In respect of motor vehicles which are brought into Malta having been leased or hired from another Member State which are subject to the payment of a registration tax in terms of article 3(2), the registration tax payable shall be as provided in article 3(3).
(4) M1 motor vehicles with CO2 emission levels equal to or higher than 221g/km (and having an emission level equivalent to the latest European Standard or latest European Standard minus one or latest European Standard minus two) and motor cycles with an engine capacity equal to or higher than 801cc which are to be registered for the first time with the Authority in terms of this Act may be registered to be used on the road in Malta solely and exclusively on Saturdays, Sundays, national holidays and other public holidays.
Registration tax on the said M1 motor vehicles and motor cycles shall be charged at the rate established in the Second Schedule to this Act.
(5) A circulation licence fee shall be due on the licensing of M1 motor vehicles and motor cycles registered in terms of sub- articles (3) and (4) at the full rate specified in the Fourth Schedule and every year thereafter.
(6) Where a motor vehicle registered in terms of sub-article (4) is used on the road on any day other than Saturdays, Sundays, national holidays or other public holidays the registered owner of the said vehicle -
(a) shall immediately pay the full amount of registration tax which was due on the date of registration of the said vehicle were the vehicle to be registered to be used on the road on any day of the week, less the amount of registration tax already paid when the vehicle was registered if that was the case, and
(b) shall be liable to the penalties provided for in article 21(1).
(7) Where the Authority receives a request for the use of a vehicle registered in terms of the provisions of sub-article (4) not to remain limited only to Saturdays, Sundays, national holidays and public holidays, the Authority shall determine the value of that vehicle for the purpose of calculating the registration tax payable thereon and the registered owner or purchaser, as the case may be, shall pay sixty per
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 15
cent of the amount of tax determined. The provisions of article 9(2) shall apply mutatis mutandis for the purpose of determining the value of the said vehicle at the time of valuation.
(8) A circulation licence fee shall be due on the licensing of a motor vehicle registered under this Act at the rate specified in the Fourth Schedule and every year thereafter:
Provided that the owner of a motor vehicle shall be exempted from renewing the circulation licence thereof where that motor vehicle -
(a) is being held by the Police or Customs or the Authority, or
(b) has been seized by a Court’s order, or (c) has been stolen and the theft has been reported to the
Police, or (d) has been exported, or (e) its owner is being held in jail or is serving a prison
sentence: Provided further that such exemption shall cease once the
vehicle is returned to the owner in respect of paragraphs (a), (b) and (c), or the owner leaves prison in respect of paragraph (e):
Provided further that such vehicle shall not be driven on the road until the licence thereto has been renewed.
(9) Where an M1 motor vehicle, already registered by the Authority, is fitted with a new engine or its engine is fitted with a device in respect of which there is in force a cert if icate of conformity issued by the manufacturer, and thus qualify for reduced CO2 or particulate matter levels, that vehicle shall qualify for a circulation licence fee applicable to those reduced CO2 or particulate matter levels:
Provided that vehicle is covered by a reduced emissions certificate issued by an authorised examiner or an accredited testing facility.
Provided further that where such motor vehicle had been registered with the Authority prior to the 1st January, 2009, it shall be classified under the respective cc of that engine and the appropriate circulation licence fee shall apply.
(10) Where a motor vehicle other than an M1 motor vehicle, is fitted with a new engine, that vehicle shall qualify for a circulation licence fee applicable to that engine’s cc.
Registration value. Amended by: XXXII. 2007.77. Substituted by: VI. 2009.13. Amended by: XI. 2010.9; III. 2013.48.
9. (1) The registration value of a new category M1 motor vehicle, motor cycle, quad bike or quadricycle imported or brought into Malta or manufactured in Malta shall be the price quoted on the invoice, and also, where applicable, the insurance and freight.
(2) The registration value of a used category M1 motor vehicle, motor cycle, quad bike, quadricycle or classic, vintage or veteran vehicle imported or brought into Malta shall be deemed to be the average market value of identical, equivalent, or similar motor
16 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
vehicles on the Maltese market, which value shall be arrived at by depreciating the manufacturer’s invoice value and also, where applicable, the insurance and freight of such motor vehicle imported or brought into Malta as new or manufactured in Malta to the current Maltese market value:
Provided that the current Maltese market value shall be determined at the point the motor vehicle is brought to charge to tax:
Provided further that where a person who is transferring his residence from a place outside Malta to a place in Malta applies for an exemption from the payment of registration tax in respect of a motor vehicle brought or imported into Malta in terms of article 19(3)(f), the registration value of that vehicle and the registration tax to be paid thereon if the application is rejected shall be those applicable on the date when his application for exemption is received by the Ministry responsible for finance.
Conversion of classification. Amended by: XXIII. 2000.30; II. 2002.4; II. 2004.44. Substituted by: VI. 2009.14. Amended by: XII. 2014.53.
10. (1) Without prejudice to anything contained in any other law the owner of a motor vehicle which has been classified or provisionally classified under this Act shall not carry out or allow any other person to carry out any addition, alteration or adaptation in respect thereto without the authorisation in writing by the Authority.
(2) The owner shall thus give notice to the Authority before he may carry out or allow any other person to carry out such addition, alteration or adaptation and before he may make or allow any other person to make any use thereof, if the description of that motor vehicle would, as a consequence of such works or use, fall within a category other than that under which it has been classified.
(3) When a notice has been given as aforesaid or when any works or use as aforesaid have been carried out or has been made on the authorisation of the Authority, the Authority may convert the classification of the motor vehicle accordingly.
(4) When - (a) a conversion of the classification of a motor vehicle is
occasioned by any works carried out in respect thereto or by any use made thereof, and
(b) the rate of registration tax or the amount of registration tax chargeable with respect to motor vehicles classified under the category to which the classification has been converted is higher than the rate of registration tax or the amount of registration tax charged with respect to the original classification of that motor vehicle,
an additional registration tax shall be due at the difference between the said two rates on the registration value of that motor vehicle as determined at the time of the original classification or in an amount equivalent to the difference between the said two amounts, as the case may be:
Provided that the provisions of this subarticle shall not
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 17
apply if the conversion of the classification occurs later than sixty months from the date on which the original classification had been made in the case -
(i) where the motor vehicle was first registered under this Act before the 31st December, 2001; or
(ii) of the conversion in the classification of a self-drive motor vehicle for short term hire, or a selfdrive motor vehicle for long term hire or a chauffeur driven motor vehicle:
Provided further that the provisions of this subarticle shall not apply if the conversion of the classification occurs later than thirty-six months following the date of the original classification in the case of vehicles registered for use as self-drive vehicles for short-time hire.
(5) Where an N1 motor vehicle is converted into an M1 motor vehicle, the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle in the highest band under the Second Schedule whether the vehicle is powered by a petrol engine or by a diesel engine. The registration value (RV) of a motor vehicle as converted shall be deemed to be that of a used M1 motor vehicle.
(6) Where an N1 motor vehicle is converted into an M1 motor vehicle, the circulation licence fee payable on that vehicle as converted shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule.
(7) For the purposes of subarticle (3), the term "original classification" does not include a provisional classification made in terms of article 7.
(8) Where a vehicle that was manufactured as an M1 vehicle is presented for registration as, or has been converted to, an N1 vehicle -
(a) the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle; and
(b) the circulation licence fee payable on that vehicle shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule.
(9) Where a vehicle that was manufactured as an N1 vehicle with three or less seats is presented for registration as, or has been converted into an N1 vehicle having more than three seats after the date of manufacture -
(a) the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle; and
(b) the circulation licence fee payable on that vehicle shall be that applicable to an M1 vehicle as provided for in
18 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
the Fourth Schedule. (10) Where a vehicle was manufactured as an N1 vehicle with
m o r e t h a n t h r e e s e a t s , a n d w h i c h v e h i c l e m o d e l i s a l s o manufactured as an M1 vehicle, and which vehicle is included in a l i s t pub l i shed by the Au tho r i ty f rom t ime to t ime in t he Government Gazette -
(a) the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle; and
(b) the circulation licence fee payable on that vehicle shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule:
Provided that the list which shall be published by the Authority from time to time in the Government Gazette shall not be construed as an exhaustive list and the Authority shall have the right to classify as an M1 vehicle rather than as an N1 vehicle any vehicle which it may deem to be a vehicle not primarily used for the carriage of goods and this in spite of the fact that the vehicle is presented for registration with a certification as an N1 vehicle, so that it shall be incumbent on the person seeking to register a vehicle which is to be imported or brought into Malta to verify with the Authority as to whether such vehicle shall be classified as an M1 vehicle or an N1 vehicle.
(11) In establishing whether a vehicle was manufactured as an N1 or M1 vehicle, the Authority may ask the person presenting the vehicle for registration for a copy of the certificate of conformity, or a declaration from the manufacturer to confirm whether the vehicle was manufactured as an N1 or M1 vehicle, and the number of seats at manufacturing stage.
Payment of the registration tax. Amended by: XXIII. 2000.30; VI. 2009.15.
11. (1) Subject to the provisions of articles 11A, 12 and 23, the registration tax charged under this Act in respect of a motor vehicle shall be payable to the Authority on the day on which the classification or provisional classification of that motor vehicle has been made by the Authority.
(2) Any registration tax paid in respect of a motor vehicle which has been provisionally classified under this Act shall be set off against the registration tax determined by reference to the def in i t ive c lass i f ica t ion and where the regis t ra t ion tax so determined is less than the amount paid the difference shall be refunded to the person who is the owner of the motor vehicle at the time of such definitive classification.
(3) The owner of a motor vehicle shall be liable for any registration tax due under this Act in respect of that motor vehicle and when two or more persons are so liable their liability shall be joint and several.
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 19
Appeals. Added by: VI. 2009.16. Amended by: XV. 2009.49. Substituted by: XI. 2010.10. Amended by: XIII. 2015.110. Cap. 490.
11A. (1) Any person who has paid or who is liable to pay vehicle registration tax may appeal against the amount of tax charged within twenty-one days from the date that amount is communicated to that person.
(2) An appeal under this article shall be made to the Administrative Review Tribunal in accordance with the procedure laid down under the Administrative Justice Act and regulations prescribed thereunder.
(3) Where the Tribunal determines that the amount due in respect of registration tax is less than the amount paid, the Authority shall, within ninety days from such decision, repay on account of the Government the amount overpaid to the appellant concerned.
(4) Where the Tribunal determines that the amount due in respect of the registration tax is greater than the amount paid, the appellant concerned shall pay the Authority on account of the Government the amount underpaid within ninety days from such decision.
(5) Interest at 8% per annum shall be payable by the Authority where it fails to comply with subarticle (3), or by the appellant where he fails to comply with subarticle (4).
Postponement of the registration tax. Amended by: XXIII. 2000.30; XIX. 2005.9; VI. 2009.17.
12. (1) The Authority may postpone the date on which the registration tax or any part thereof is payable and it may in such a case require the payment of such deposit or the provision of such security and impose any such conditions as it may deem fit for the safeguard of any registration tax which is or which may become due under this Act.
(2) In the case of any breach of any such condition or in any case in which the Authori ty has reason to bel ieve that the registration tax due may not otherwise be collectible the Authority may by order in writing and notwithstanding any postponement given request the payment of any registration tax due and such registration tax shall thereupon become payable forthwith.
(3) The Authority shall have the right to appropriate in its favour on account of any registration tax due and payable any deposit made and any security given in respect thereof.
Suit of the Authority. Amended by: XXIII. 2000.30.
13. A suit or other action for the collection of any tax payable under this Act may be instituted by the Authority in the competent court of civil jurisdiction not later than two years from the end of the year during which the motor vehicle in respect of which the tax is payable has last been found to be in the possession of any person in Malta.
Registration of motor vehicles. Amended by: XXIII. 2000.30. Substituted by: VI. 2009.18.
14. Upon the payment of the registration tax in respect of a motor vehicle, the Authority shall register that motor vehicle and shall issue a certificate of registration as prescribed by regulations.
20 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Notice of export, loss, etc., of motor vehicle. Amended by: XXIII. 2000.30.
15. Deleted by Act XXX.2002.16.
Cancellation of registration. Amended by: XXIII. 2000.30.
16. The Authority may on being satisfied that a motor vehicle registered in Malta has been permanently exported out of Malta or knocked down, demolished, destroyed or irreparably damaged cancel the registration of that motor vehicle.
Deemed importation.
17. Deleted by Act VI.2009.19.
Provisionally registered vehicles. Added by: II. 2002.5. Amended by: XIX. 2005.10. Substituted by: VI. 2009.20.
17A. (1) Where a motor vehicle is provisionally registered by the Authority, the registration tax due shall be that specified in the Third Schedule.
(2) No motor vehicle shall be registered as a provisionally registered vehicle unless the manufacturer or the dealer or the agent or the owner, as the case may be, signs a declaration in such manner as the Authority may prescribe from time to time, to the effect that the motor vehicle will be provisionally registered only to be exported or re-exported.
(3) If after the expiry of the period of ninety days from the provisional registration of the vehicle the manufacturer or the dealer or the agent or the owner fails to present all the documents as may be required by the Authority from time to time, proving that the same vehicle which was registered as a provisionally registered vehicle was in fact exported or re-exported before the expiry of the said period of ninety days, an additional registration tax equivalent to the amount of registration tax due on the date on which the period during which the motor vehicle had to be exported or re- exported lapses, according to the respective category of that motor vehicle as specified in the First and Second Schedules, shall be due:
Provided that the Authority may extend by a further period of thirty days the period of ninety days mentioned in this subarticle on a written request of the manufacturer, dealer, agent or the owner of the motor vehicle, which written request must be made not later than the last day of the same period of ninety days.
(4) If, following the exportation or re-exportation of that provisionally registered vehicle according to subarticle (3), that provisionally registered vehicle is again brought into Malta notwithstanding that no addition, alteration or adaptation has been carried out thereto which according to article 12, would result in a change of the c lass i f i ca t ion o f tha t veh ic le were i t no t a provisionally registered vehicle, an additional registration tax shall be due equivalent to the amount of registration tax due on the date of re-entry of that motor vehicle according to the respective category of that motor vehicle as specified in the First and Second Schedules.
(5) No provisionally registered vehicle may be driven on the road without a licence issued by the Authority upon the payment of the applicable circulation licence fee:
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 21
Provided the amount of circulation licence fee payable in respect of that vehicle shall be at the rate of 12 per cent of the annual circulation licence fee applicable to that vehicle for every month for which the vehicle is licensed. The period for which that vehicle shall be licensed shall not be less than one month.
Motor vehicles brought into Malta temporarily. Amended by: XXIII. 2000.30. Substituted by: XIX. 2005.11; VI. 2009.21. Amended by: XI. 2010.11; V. 2012.37; L.N. 426 of 2012; XIII. 2015.111.
18. (1) Notwithstanding anything contained elsewhere in this Act, the following vehicles may, subject to any conditions, restrictions or limitations prescribed by regulations, be used on the road without payment of the vehicle registration tax or part thereof and without the need to be registered with the Authority:
(a) any private motor vehicle registered in another country, which satisfies all the following conditions:
(i) it is brought temporarily into Malta for a period, consecutive or otherwise, not exceeding seven months in any twelve month period;
(ii) by a person who has his normal residence outside Malta;
Cap. 258.
Cap. 217
(iii) that person does not have a legally valid identification document issued in terms of the Identity Card and other Identity Documents Act, or is, under the said Act, obliged to be in possession of a legally valid identification document or has not been issued with a residence permit in terms of the Immigration Act; and
(iv) the vehicle is for private use or for business use: Provided that where a private vehicle registered in the country of normal residence of the user is used regularly for the journey between his residence in that country and his place of work in an undertaking in Malta, the exemption from the vehicle registration tax shall be without any time limit. For the purposes of the provisions of this paragraph - "business use" means the use of a vehicle in the direct exercise of an activity carried out for consideration or financial gain; "private use" means any use other than business use; "private vehicle" means an M1 motor vehicle, including its trailer, if any, a motor caravan, a motor home or an N1 motor vehicle or a cycle;
(b) any M1 motor vehicle or N1 motor vehicle or cycle registered in another country which is brought into Malta by a person who has been residing outside Malta for at least 185 days and who comes to Malta under a works contract, in which case the exemption shall be for a period of twelve months from the date of the vehicle’s arrival in Malta;
(c) any M1 motor vehicle or N1 motor vehicle or cycle which is imported or brought temporarily into Malta
22 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
by a student who has his normal residence outside Malta for his own use and who is residing in Malta for the sole purpose of pursuing his studies in an educational institution authorized as such by the education authorities;
(d) any motor vehicle brought into Malta by a licensed motor vehicle trader as a representative sample of a particular vehicle to be displayed or used for demonstration with a view of obtaining orders for similar vehicles provided the vehicle was brought temporarily into Malta with the authorization of the Authority;
(e) goods vehicles registered in another Member State and operated by a haulier established and licensed in that Member State, brought into Malta to carry out international carriage of goods by road covered by a valid Community licence in accordance with Regulation (EC) No 1072/2009 as amended;
(f) passenger motor vehicles registered in another Member State and operated by a carrier established and licensed in that Member State, brought into Malta to carry out international carriage of passengers by road covered by a valid Community licence in accordance with Regulation (EC) No 1073/2009 as amended; and
(g) with the exception of such vehicles falling under paragraphs (e) and (f), any motor vehicle registered in another country which is used by a person who has his normal residence in Malta for a period of not more than thirty consecutive calendar days which are to be reckoned from the date of arrival of such vehicle in Malta: Provided that, upon arrival of the vehicle in Malta, that person shall notify the Authority and obtain, upon payment of the relative fee, a temporary circulation permit which allows the use of such vehicle in Malta for a maximum period of thirty consecutive calendar days: Provided further that, in the event that such motor vehicle registered in another country is used once again in Malta by a person who has his normal residence in Malta prior to the lapse of three hundred and sixty-five days to be reckoned from the previous date of arrival of such vehicle in Malta, such motor vehicle shall be subject to the payment of registration tax in terms of this Act.
(2) The exemptions under paragraphs (b), (c) and (d) of the preceding subarticle shall be granted under those conditions, restrictions or limitations prescribed by the Minister responsible for finance.
(3) (Deleted by Act XIII. 2015.111).
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 23
(4) An M1 motor vehicle or a cycle which is hired or leased from a car hire undertaking established in another Member State by a person who is not a resident of Malta shall be exempt from the requirement to be registered with the Authority and from the payment of registration tax thereon if that vehicle is used in Malta for a continuous period of not more than thirty days, during which period it may -
(a) be re-hired once only to a person who does not have his normal residence in Malta with a view of the said vehicle being taken out of Malta, or
(b) be returned by an employee of the car hire undertaking whether or not the employee has his normal residence in Malta, and
where the vehicle remains in Malta for more than thirty days it shall be registered with the Authority and it shall be charged to a registration tax at the rate or in the amount specified in the Second Schedule.
(5) (a) Subject to the provisions of paragraph (b), for the purposes of this article, "normal residence" means the place where a person lives for at least 185 days in each year, because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties.
(b) Where the occupational ties of a person are in a place different from that of his personal ties and consequently lives in turn in different places situated in two or more countries, the normal residence of that person shall be regarded as being the place of his personal ties provided that, unless the person is living in another country in order to carry out a task of a definite duration, such person returns there regularly.
(c) A person who lives in a country primarily for the purpose of attending a school or university or other educational or vocational establishment shall not be regarded as having his normal residence in that country.
(d) Proof of normal residence shall be given by the person bringing temporarily a motor vehicle into Malta by means of a legally valid identification document, or utility bills, or documents relating to the acquisition of property or to employment or to other transactions carried out in the course of day to day living, and any other valid documents which the Authority may require or accept.
24 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Exemption from tax. Amended by: II. 2002.6. Substituted by: VI. 2009.22. Amended by: XI. 2010.12; IV. 2011.49; V. 2012.38.
19. (1) Without prejudice to the provisions of article 17A, no registration tax shall be payable under this Act on a motor vehicle which is imported or brought into Malta for the purpose of being exported as merchandise without being used in Malta and which is released from customs for this purpose, provided such export is made directly from a bonded warehouse unless such vehicle is again re-imported into Malta.
(2) (a) The Minister responsible for finance may, by order and subject to any conditions, restrictions or limitations, exempt any person from the payment of any tax or part of the tax or from any obligation imposed under this Act.
(b) Such exemption may be granted with retrospective effect.
(c) The Minister responsible for finance may revoke any order made under this article.
(d) The Minister responsible for finance may delegate his authority to any person to put into effect the exemption under paragraph (a).
(3) The following motor vehicles shall, upon registration with the Authority, be exempt from the payment of registration tax:
(a) vehicles supplied to the Government of Malta for the public service;
(b) vehicles supplied to the Armed Forces of Malta; (c) vehicles to be used by institutions of the European
Union; (d) vehicles supplied to any international organisation
recognised as such by the Minister responsible for foreign affairs for official use in Malta;

Cap. 191 (e) vehicles supplied under diplomatic, consular or similar
arrangements in virtue of the Diplomatic Immunities and Privileges Act; and
(f) any M1 motor vehicle or a cycle which is the personal property of a private individual and is being brought permanently into Malta by the individual when he is transferring his normal residence from a place outside Malta to a place in Malta, provided that that vehicle qualifies for such exemption. The said exemption shall be given under those conditions, restrictions or limitations prescribed by the Minister responsible for finance.
(4) Where a motor vehicle, which has been granted an exemption from registration tax under subarticles (2) and (3) is sold or disposed of in Malta, there shall be paid on it the registration tax applicable to the market value of the vehicle.
(5) The vehicles listed under sub-article (3)(a) to (e) shall also be exempt from the payment of any circulation licence fees.
(6) Without prejudice to the provisions of subarticle (2), the Minister responsible for finance may authorise the Authority to
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 25
register a motor vehicle, subject to such conditions, limitations or r es t r i c t ions as i t may impose , e i the r wi thou t payment o f registration tax or on payment of the registration tax at less than the rate ordinarily chargeable or, where the said tax has been paid, to repay the tax in whole or in part.
Granting of credit. Added by: VI. 2009.23.
19A. (1) Without prejudice to the provisions of this Act, the Minister responsible for finance may by Order, and according to the terms specified therein, grant credit on registration tax which has been paid or may have to be paid on a motor vehicle within a specified time as may be determined in the Order.
(2) The Minister responsible for finance may revoke any order made under this article.
Power to make rules and regulations. Amended by: VI. 2009.24.
20. (1) The Minister may, with the concurrence of the Minister responsible for finance, by rules published in the Gazette:
(a) amend or substitute the First, Second or Third Schedule provided that no such amendment or substitution shall have the effect of increasing the tax charged in accordance with the said Schedules;
(b) amend or substitute the Fourth Schedule even if such amendment will have the effect of increasing the fees charged in accordance with the said Schedule; and
(c) classify, substitute or modify the category of motor vehicles which may be registered in Malta.
(2) The Minister may make such regulations as he considers necessary for securing the payment and collection of the tax and generally for giving effect to the provisions of this Act and in particular, but without prejudice to the generality of the foregoing, for prescribing -
(a) the form on which any notice required by this Act is to be given, the time within which such notice is to be given, the particulars which are to be provided in such notice and the documents that are to be submitted with such notice;
(b) the amount, the form and the manner in which any deposit is to be made or any security is to be given;
(c) the conditions under which any authorization may be granted under this Act including the requirement for any deposit or security;
(d) any thing that may be prescribed under the other articles of this Act.
26 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Offences and penalties. Amended by: IX. 2001.16; XXIII. 2000.30; XIX. 2005.12; L.N. 425 of 2007; VI. 2009.25; XI. 2010.13; V. 2012.39; XII. 2014.54; XIII. 2015.112.
21. (1) Any person who - (a) without the authorization of the Authority or in
violation of any condition under which such authorization may have been granted has in his possession, uses or allows to be used or sells or otherwise transfers or takes out or allows to be taken out of any customs bond or removes or allows to be removed from any place where a motor vehicle has been manufactured any motor vehicle which has not been registered under this Act; or
(b) with the intent to evade the registration tax due or which may become due fails to give any notice which he may be required to give in terms of article 4 or article 10(1) or article 18(1)(g) or gives in any such notice or in any statement submitted to the Authority for the purposes of this Act information which he knows to be incorrect or incomplete in any material respect; or
(c) impedes or obstructs the Authority or any officer authorized by the Authority from or in the performance of any duty or power under any provisions of this Act; or
(d) does or omits or suffers to be done or omitted any act or thing with the intent to unlawfully evade or postpone the payment of the registration tax; or
(e) causes or permits the leasing of a motor vehicle, under his care, which has been registered by the Authority for self-drive purposes, and on which a registration tax in the amount of 30 per cent or 20 per cent of its registration value, as the case may be, has been paid; or
(f) being the employer of a person who commits any of the foregoing offences fails to show to the satisfaction of the court that such offence was done without his knowledge and that he could not with reasonable diligence have obtained knowledge thereof; or
(g) without the authorisation of the Authority, increases the seating capacity of the vehicle, alters or performs any changes to the vehicle which are not prescribed in the registration certificate; or
(h) without the authorisation of the Authority or in violation of any condition under which such authorisation may have been granted, uses or allows to be used a vintage vehicle for any use other than a private use; or
(i) makes use of an M1 motor vehicle or a motor cycle which has been registered with the Authority for use on the road in Malta solely and exclusively on Saturdays, Sundays, national holidays and other public holidays on any other day; or
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 27
(j) being a person who has his normal residence in Malta, fails to notify the Authority of the arrival of a vehicle registered in another country which he intends to use on the road in Malta for a period of not more than thirty consecutive calendar days; or
(k) being a person who has his normal residence in Malta, fails to obtain from the Authority a temporary circulation permit for the use in Malta of a vehicle registered in another country for a maximum period of thirty consecutive calendar days; or
(l) being a person who has his normal residence in Malta, continues to make use of a vehicle registered in another country after the expiration of the temporary circulation permit issued by the Authority; or
(m) being a person who has his normal residence in Malta, makes use of a motor vehicle registered in another country for which a temporary circulation permit for use on the road in Malta has been issued by the Authority prior to the lapse of three hundred and sixty- five days to be reckoned from the previous date of arrival of such motor vehicle in Malta; or
(n) being a person who has his normal residence in Malta, fails to notify the Authority of the arrival of a vehicle registered in another country which he intends to use on the road in Malta; or
(o) with the intent to evade the registration tax due or which may become due, fails to give any notice which he may be required to give in terms of article 4, article 10(1) or article 18(1)(g) or gives in any such notice or in any statement submitted to the Authority for the purposes of this Act information which he knows to be incorrect or incomplete in any material respect,
shall be guilty of an offence and on conviction shall be liable to a fine (multa) not exceeding two thousand five hundred euro (€2,500), or twice the amount of the registration tax endangered, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both such fine and imprisonment.
(2) On the conviction for any offence referred to in subarticle (1)(a) or (b), the court shall, in addition to the penalty laid down in the said subarticle, order the forfeiture of the motor vehicle to which the offence relates.
Cap. 9.(3) Notwithstanding the provisions of the Criminal Code the Attorney General shall always have a right of appeal to the Court of Criminal Appeal from any judgment given by the Court of Magistrates in respect of criminal proceedings arising out of the provisions of this Act.
(4) Where a person who imports or brings into Malta a motor vehicle for his own use fails, for unjustified reasons, to submit to the Authority the application for the registration of the said motor vehicle together with the required documentation within thirty days
28 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
following the motor vehicle’s arrival in Malta, that person shall be liable to an administrative fine of €30 for each day the vehicle remains not registered on the expiry of the said thirty days notwithstanding any other action which may be taken under this Act:
Provided that where a person enters an appeal under article 11A or any regulations made under this Act, the said application and documentation shall be presented within twenty days from the decision of the Tribunal:
Provided further that where a person applies for an exemption under article 19, that person shall present the said application for registration and the documentation accompanying it within twenty days from the notification of the decision on the application for the said exemption.
Cap. 65.
(5) Where the owner of a motor vehicle, registered and licensed by the Authority, fails to pay, for unjustified reasons, the applicable circulation licence fee on that vehicle within three months from the expiry of the vehicle licence, he shall be liable to an administrative fine, payable to the Authority, of €10 for each month the applicable circulation licence fee remains unpaid, with such amount not exceeding €100, notwithstanding any other action which may be taken in terms of the Traffic Regulation Ordinance or any regulations thereunder.
Further provisions relating to prosecutions and penalties. Amended by: XXIII. 2000.30.
22. (1) No prosecution for any offence against this Act may be commenced except at the instance or with the sanction of the Authority.
(2) The conviction of a person for an offence under this Act shall not relieve that or any other person from any tax to which he may be liable and the payment by any person of any tax shall not relieve him or any other person from liability to prosecution under this Act.
(3) The provisions of this Act shall not affect any criminal proceedings under any other law.
Powers of the Police and Enforcement Officers. Added by: VI. 2009.26.
22A. Whenever a Police officer or an Enforcement Officer of the Authority reasonably suspects that -
(a) a motor vehicle has not been registered in accordance with this Act, or
(b) a motor vehicle has been converted and a notice in relation to the conversion has not been given under article 10, or
(c) any registration tax in respect of a vehicle has not been paid,

Cap. 65. the officer may detain the vehicle and shall order the removal of the said vehicle in accordance with the provisions of the Traffic Regulation Ordinance or regulations made thereunder.
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 29
Drawback. Amended by: XXIII. 2000.30; VI. 2009.27; XI. 2010.14; XIII. 2015.113.
23. (1) Registration tax paid in accordance with the provisions of this Act shall not be refunded except where:
(a) it has been paid in respect of a motor vehicle imported or brought into Malta or manufactured in Malta which is exported without having been used in Malta;
(b) it is refundable in terms of article 3(4) and article 11(2);
(c) it is subsequently declared not to be payable by means of an exemption order made under article 19(2);
(d) it may be refundable under article 19(5), or (e) it is subsequently modified by the Administrative
Review Tribunal. (2) The payment of a drawback shall be subject to the
production of such documents and to the making and signing of any declaration as the Authority may require.
Deferred payment of tax. Added by: L.N. 217 of 2000. Amended by: XXIII. 2000.30. Substituted by: VI. 2009.24. Amended by: XI. 2010.15; IV. 2011.50. Substituted by: V. 2012.40. Amended by: III. 2013.49.
24. (Deleted by Act XII. 2014.55.).
Vintage vehicles. Added by: XIII. 2015.114.
25. (1) The owner of a motor vehicle with an age of thirty years or older to be reckoned from the date of manufacture may, upon payment of the fee established by the Authority, apply to the vintage vehicle classification committee on the prescribed form in order for such motor vehicle, whether it has already been registered in Malta or whether it has been imported or brought into Malta but has not as yet been registered in Malta, to be classified as a vintage vehicle.
(2) To be classified as a vintage vehicle, a motor vehicle must satisfy the following requirements:
(a) the motor vehicle must have an age of thirty years or more to be reckoned from the date of manufacture;
(b) the motor vehicle must be in a state which is as close as possible to its original state as produced by the manufacturer; and
(c) the motor vehicle must have been kept in a state which respects the spirit of vintage vehicle preservation.
(3) The vintage vehicle classification committee shall examine each application in order to determine whether such motor vehicle satisfies the requirements established in sub-article (2).
(4) In the event that the vintage vehicle classification
30 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
committee feels that i t requires any additional information, clarifications and, or documentation from the applicant prior to making its final determination on the application, it shall request the appl ican t to g ive such addi t iona l in format ion and , o r documentation and to make any clarifications as may be requested and shall then proceed to determine the application by withholding it or rejecting it.
(5) Vintage vehicles which are older than fifty years shall be exempt from the payment of registration tax when they are registered for the first time in Malta.
(6) Where a motor vehicle is classified as a vintage vehicle, the vintage vehicle classification committee shall also establish the age of the vintage vehicle in order to determine whether it benefits from the exemption stipulated in sub-article (5).
(7) Where a newly-imported motor vehicle which has not as yet been registered in Malta is classified as a vintage vehicle, the vintage vehicle classification committee shall also determine the registration value of any such vehicle for the purpose of calculating the registration tax payable on such a vehicle.
(8) The registration value of any such vehicle for the purpose of calculating the registration tax, shall be based on -
(a) the invoice value, or (b) the average market value of identical, equivalent, or
similar motor vehicles on the international market when the invoice value is deemed by the committee to be unreasonably low.
(9) Any person who feels aggrieved by a decision given by the vintage vehicle classification committee to refuse his application for the classification of his motor vehicle as a vintage vehicle may file an appeal from the said decision to the Administrative Review Tribunal within twenty-one days from the date when the decision is communicated to that person.
(10) In the case of a motor vehicle which is already registered in Malta for which an application to be classified as a vintage car is refused, the owner, in the event that he feels aggrieved by such a decision and elects to file an appeal, may continue to use the said motor vehicle on the road in Malta upon payment of the relative circulation licence fee in terms of this Act:
Provided that, in the event that the applicant’s appeal is upheld, the Authority shall refund the applicant any excess circulation licence fee by not later than thirty days from the date of the Tribunal’s decision.
(11) In the case of a newly-imported motor vehicle which has not as yet been registered in Malta with regards to which an application to be classified as a vintage vehicle is refused by the vintage vehicle classification committee, the owner, in the event that he feels aggrieved by such a decision and elects to file an appeal, shall pay the Authority a fee of two hundred and thirty-five euro (€235) for the provisional registration of the said motor
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 31
vehicle. The said motor vehicle shall not be used on the road in Malta prior to the determination of the appeal and the regular registration of the said motor vehicle in Malta.
(12) Where the Administrative Review Tribunal revokes a decision given by the vintage vehicle classification committee to refuse an application for the classification of a motor vehicle as a vintage vehicle, the Authority shall proceed to register such motor vehicle as a vintage vehicle.
(13) With regards to newly-imported vehicles which have not as yet been registered in Malta, registration tax, if applicable, shall be calculated on the basis of the registration value which shall be established by the vintage vehicle classification committee:
Provided that should the applicant feel aggrieved by the amount of registration tax charged by the Authority on the basis of the reg i s t r a t ion va lue es tab l i shed by the v in tage veh ic le classification committee, such person may file an appeal to the Administrative Review Tribunal and the provisions of sub-articles (15) and (16) of this article shall apply mutatis mutandis.
(14) The sum of two hundred and thirty-five euro (€235) paid by an applicant in terms of sub-article (11) shall be deducted from the amount of regis t ra t ion tax payable to the Authori ty where registration tax is due. In the event that no registration tax is applicable, the Authority shall refund the applicant the said sum of two hundred and thirty-five euro (€235) by not later than thirty days from the date of the Tribunal’s decision.
(15) Any person may appeal from the amount of registration tax charged by the Authority on the basis of the registration value determined by the vintage vehicle classification committee within t w e n t y - o n e d a y s f r o m t h e d a t e i n w h i c h t h a t a m o u n t i s communicated to that person.
Cap. 490.
(16) All appeals under this article shall be made to the Administrative Review Tribunal in accordance with the procedure laid down under the Administrative Justice Act and regulations made thereunder.
(17) Where, in the event of an appeal lodged from the registration tax charged, the Tribunal decides that the amount due in respect of registration tax is less than the amount paid, the Authority shall, within ninety days from such decision, refund to the appellant, on account of the Government the amount overpaid by the appellant concerned.
(18) Where the Tribunal determines that the amount due in respect of the registration tax is more than the amount paid, the appellant concerned shall pay the Authority on account of the Government the amount underpaid within ninety days from such decision.
(19) Where the Tribunal confirms a decision of the vintage vehicle classification committee to refuse an application for a newly-imported motor vehicle to be classified as a vintage vehicle, the applicant may, in his absolute discretion, either -
32 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
(a) pay the amount of registration tax which shall be applicable to the said motor vehicle in terms of this Act, and in this case the sum of two hundred and thirty-five euro (€235) paid by the applicant in terms of sub-article (11) shall be deducted from the amount due, or

Cap. 549. (b) transfer the said vehicle to an authorised treatment
facility in accordance with the Environment Protection Act and regulations made thereunder and present to the Authority the certificate of destruction issued by the facility relative to the said vehicle, or
(c) export or re-export the said motor vehicle from Malta by not later than thirty days from the date of the decision given by the Tribunal, and where the applicant opts to export or re-export the said vehicle, the Authority shall refund him the sum of two hundred and thirty-five euro (€235) paid in terms of sub-article (11) by not later than thirty days from the date when the applicant provides the Authority with documentary proof showing that the said motor vehicle has been exported or re-exported.
(20) Interest at eight per centum per annum shall be paid to the applicant by the Authority where it fails to comply with sub-article (17), or by the appellant to the Authority where he fails to comply with sub-article (18).
(21) Vintage vehicles may be used solely and exclusively for private use:
Provided that vintage vehicles may occasionally be used for purposes other than private use in one-off and exceptional activities and occasions for which no vehicle other than a vintage vehicle may be used:
Provided further that in order for vintage vehicles to be used for any purpose other than private use in such one-off and exceptional activities and occasions, the prior written authorisation of the Authority shall be obtained, which authorisation shall be given or withheld in the Authority's absolute discretion.
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 33
FIRST SCHEDULE Substituted by: L.N. 191 of 1994. Amended by: IV. 1997.2. Substituted by: XXVI. 1997.2. Amended by: L.N. 18 of 1998; XVI. 1998.2; L.N. 170 of 1998. Substituted by: VI. 1999.2. Amended by: L.N. 110 of 2000. Substituted by: IX. 2001.17; II. 2002.7; II. 2003.39. Amended by: L.N. 94 of 2003. Substituted by: II. 2004.45. Amended by: II. 2006.15. Substituted by: IV. 2007.22; L.N. 425 of 2007; XXXII. 2007.78. Amended by: L.N. 105 of 2008. Substituted by: VI. 2009.29; XI. 2010.16. Amended by: IV. 2011.51; V. 2012.41; L.N. 86 of 2013; III. 2013.50; XII. 2014.56; XIII. 2015.115; XV. 2016.23.
[Articles 3, 6, 8, 17A]
Amount of tax to be paid on the registration of motor vehicles used for the transport of goods and other vehicles
Category A: N1, N2 and N3 vehicles, special purpose vehicles, tractor units and light weight three-wheeled vehicles having the characteristic of a motor vehicle
N1 vehicles, special purpose vehicles, tractor units and light weight three- wheeled vehicles having the characteristic of a motor vehicle
Latest Euro standard
vehicles with a maximum authorised mass of up to 1,305 kg Kg x 0.35 + cc x 0.39 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,305 kg up to 1,760 kg Kg x 0.39 + cc x 0.43 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,760 kg up to 3,500 kg Kg x 0.43 + cc x 0.48 x €1
Latest Euro standard -1
34 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
N2 vehicles, special purpose vehicles and tractor units
Latest Euro standard and Latest Euro standard -1
vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg 0
Latest Euro standard -2
vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg Kg x 5.00 + cc x 7.00 x €1
Latest Euro standard -3 and older
vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg Kg x 12.00 + cc x 15.00 x €1
N3 vehicles, special purpose vehicles and tractor units
vehicles with a maximum authorised mass of up to 1,305 kg Kg x 1.00 + cc x 1.10 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,305 kg up to 1,760 kg Kg x 1.10 + cc x 1.20 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,760 kg up to 3,500 kg Kg x 1.20 + cc x 1.30 x €1
Latest Euro standard -2
vehicles with a maximum authorised mass of up to 1,305 kg Kg x 6.00 + cc x 6.00 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,305 kg up to 1,760 kg Kg x 7.00 + cc x 7.00 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,760 kg up to 3,500 kg Kg x 8.00 + cc x 8.00 x €1
Latest Euro standard -3 and older
vehicles with a maximum authorised mass of up to 1,305 kg Kg x 25.00 + cc x 25.00 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,305 kg up to 1,760 kg Kg x 27.00 + cc x 27.00 x €1 v e h i c l e s w i t h a m a x i m u m a u t h o r i s e d m a s s exceeding 1,760 kg up to 3,500 kg Kg x 30.00 + cc x 30.00 x €1
Latest Euro standard and Latest Euro standard -1
vehicles with a maximum authorised mass exceeding 12,000 0
Latest Euro standard -2
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 35
Tax rate formula: Following the application of the relevant tables under the heading, the total amount of
the registration tax shall be equal to the sum total of the maximum authorised mass (kg) of a motor vehicle multiplied by the factor indicated plus the cubic capacity (cc) of the engine of a motor vehicle multiplied by the factor indicated multiplied by €1 and, in respect of used vehicles, this sum shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table hereunder plus 0.5% for each 10,000 kms showing on a vehicle’s odometer:
{[(kg x Y) + (cc x Y)] x €1} x {100% - [Y% of total annual depreciation + 0.5% for each 10,000 kms]}
Provided that the maximum depreciated value of a motor vehicle in this category shall not exceed 95%, and once this value is reached there shall be no further reductions.
Depreciation according to year of first registration of vehicle
Year Annual Depreciation Total Depreciation 0 12% 12% 1 14% 26% 2 19% 45% 3 5% 50%
4 onwards 5% 55% 5 5% 60% 6 5% 65% 7 5% 70% 8 5% 75% 9 5% 80% 10 5% 85% 11 5% 90% 12 5% 95%
13 onward N/A 95%
For the purpose of registration tax, where a vehicle used for the transport of goods (N1, N2 and N3), or a special purpose vehicle or a tractor unit, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by an official document showing the emission levels equivalent to Euro standards (the said official
vehicles with a maximum authorised mass exceeding 12,000 kg up to 25,000 kg Kg x 2.10 + cc x 2.50 x €1 vehicles with a maximum authorised mass exceeding 25,000 kg Kg x 2.70 + cc x 3.50 x €1
Latest Euro standard -3 and older
vehicles with a maximum authorised mass exceeding 12,000 kg up to 25,000 kg Kg x 9.00 + cc x 12.00 x €1 vehicles with a maximum authorised mass exceeding 25,000 kg Kg x 10.00 + cc x 13.00 x €1
36 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
document may be a certificate of conformity or a type approval certificate or a vehicle registration certificate or a declaration by the vehicle’s manufacturer), the registration tax rates to be paid thereon shall be equivalent to those under the different Euro standards: Euro Standard Table for Registration Purposes indicating Year of registration and/or manufacture
of the vehicle
Category Reference
Mass/Mass in Service (kg)
Up to Euro 3/III
Euro 4/ IV Euro 5/V Euro 6/VI
Latest Euro standard
N1
Max Authorised
Mass 0 - 3,500 Kg
Class 1 (0 - 1305kg) pre 2006
2006- 2010
2011- 2014
2015 onwards Euro 6
Class 2 (1306 - 1760kg) pre 2006
2006- 2011
2012- 2016
2013- 2017 Euro 5/6
Class 3 (1761 - 2610kg) pre 2006
2006- 2011
2012- 2016
2013- 2017 Euro 5/6
N2 3,501 - 12,000 pre 2006 2006-2008 2009- 2013
2014 onwards Euro 6
N3 12,001 > pre 2006 2006-2008 2009- 2013
2014 onwards Euro 6
Where an importer or dealer or owner of a motor vehicle intends to change the engine of a motor vehicle prior to its registration with the Authority, he shall inform the Authority in writing. Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.
Category B: electric, hybrid N1, N2, N3 vehicles, special purpose vehicles and tractor units
1. battery driven electric vehicles .................................................................. 0% 2. petrol or diesel electric hybrid vehicles ..................................................... 0%
Category C: vintage Category N vehicles for private use N1 vehicles for private use, special purpose vehicles and tractor units with a
maximum mass not exceeding 3.5 tonnes and N2 vehicles for private use, special purpose vehicles and tractor units with a maximum mass exceeding 3.5 tonnes but not exceeding 5 tonnes 1. vintage vehicles certified authentic by the vintage vehicle classification committee:
Rate of Tax Percentage
of RV 1.1 vehicles with an age of 50 years or over from date of manufacture .... 0% 1.2 vehicles with an age of 30 years or over but less than 50 years from
date of manufacture .......................................................................... 28.5%
N2 vehicles for private use, special purpose vehicles and tractor units with a maximum mass exceeding 5 tonnes but not exceeding 12 tonnes 1. vintage vehicles certified authentic by the vintage vehicle classification committee:
1.1 vehicles with an age of 50 years or over from date of manufacture .... 0% 1.2 vehicles with an age of 30 years or over but less than 50 years from
date of manufacture .......................................................................... 28.5%
N3 vehicles for private use, special purpose vehicles and tractor units with a
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 37
maximum mass exceeding 12 tonnes 1. vintage vehicles certified authentic by the vintage vehicle classification committee:
1.1 vehicles with an age of 50 years or over from date of manufacture .... 0% 1.2 vehicles with an age of 30 years or over but less than 50 years from
date of manufacture .......................................................................... 28.5%
Category D: agricultural tractors Agricultural tractors ........................................................................................ 0%
Category E: vehicles used in enclosed areas Motor vehicles used within enclosed areas, such as dock areas or airports or seaports .......................................................................................................... 0%
Category F: machinery without a chassis Forklifts, shovels, excavators, road rollers, bulldozers, road pavers, road scarifiers, rock cutters and asphalt finishers ........................................................................ 0%
The total amount of the registration tax for Categories B to F shall be the registration value (RV) multiplied by the indicated % [RV x %].
SECOND SCHEDULE Substituted by: XXVI. 1997.2. Amended by: XVI. 1998.3; Substituted by: VI. 1999.2; VI. 2009.30. Amended by: XI. 2010.17; IV. 2011.52; V. 2012.42; L.N. 86 of 2013; III. 2013.51; XII. 2014.57; XV. 2016.24.
[Articles 3, 6, 8, 17A, 18] Registration tax to be paid on the registration of category
M motor vehicles, quadricycles, motor cycles and quad bikes (including electric and hybrid electric motor vehicles)
Category A: M1 motor vehicles (including autogas vehicles, vehicles to be registered to be used as taxicars, hired or leased vehicles and chauffeur driven vehicles), other than those vehicles classified under Category H, whether new or used (rates based on the CO2 and length of the vehicle):
Petrol engined
CO2 Latest European
Standard Latest European Standard minus 1
Latest European Standard minus 2
Latest European Standard minus 3
and older 0g/km up to and including 100g/km CO2 x RV x 0.07% CO2 x RV x 0.15% CO2 x RV x 0.20% CO2 x RV x 0.23% More than 100g/ km up to and including 130g/km CO2 x RV x 0.09% CO2 x RV x 0.17% CO2 x RV x 0.23% CO2 x RV x 0.26% More than 130g/ km up to and including 140g/km CO2 x RV x 0.10% CO2 x RV x 0.19% CO2 x RV x 0.26% CO2 x RV x 0.30%
38 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
More than 140g/ km up to and including 150g/km CO2 x RV x 0.11% CO2 x RV x 0.22% CO2 x RV x 0.29% CO2 x RV x 0.33% More than 150g/ km up to and including 180g/km CO2 x RV x 0.16% CO2 x RV x 0.24% CO2 x RV x 0.32% CO2 x RV x 0.37% More than 180g/ km up to and including 220g/km CO2 x RV x 0.18% CO2 x RV x 0.26% CO2 x RV x 0.35% CO2 x RV x 0.40% More than 220g/ km up to and including 250g/km CO2 x RV x 0.21% CO2 x RV x 0.29% CO2 x RV x 0.38% CO2 x RV x 0.44% More than 250g/ km CO2 x RV x 0.23% CO2 x RV x 0.31% CO2 x RV x 0.41% CO2 x RV x 0.47%
Diesel-engined with particulate matter of 0g/km up to and including 0.005g/km
CO2 Latest European
Standard Latest European Standard minus 1
Latest European Standard minus 2
Latest European Standard minus 3
and older 0g/km up to and including 100g/km CO2 x RV x 0.07% CO2 x RV x 0.15% CO2 x RV x 0.20% CO2 x RV x 0.23% More than 100g/ km up to and including 130g/km CO2 x RV x 0.09% CO2 x RV x 0.17% CO2 x RV x 0.23% CO2 x RV x 0.26% More than 130g/ km up to and including 140g/km CO2 x RV x 0.10% CO2 x RV x 0.19% CO2 x RV x 0.26% CO2 x RV x 0.30% More than 140g/ km up to and including 150g/km CO2 x RV x 0.11% CO2 x RV x 0.22% CO2 x RV x 0.29% CO2 x RV x 0.33% More than 150g/ km up to and including 180g/km CO2 x RV x 0.16% CO2 x RV x 0.24% CO2 x RV x 0.32% CO2 x RV x 0.37% More than 180g/ km up to and including 220g/km CO2 x RV x 0.18% CO2 x RV x 0.26% CO2 x RV x 0.35% CO2 x RV x 0.40% More than 220g/ km up to and including 250g/km CO2 x RV x 0.21% CO2 x RV x 0.29% CO2 x RV x 0.38% CO2 x RV x 0.44% More than 250g/ km CO2 x RV x 0.23% CO2 x RV x 0.31% CO2 x RV x 0.41% CO2 x RV x 0.47%
Diesel-engined with particulate matter of over 0.005g/km
CO2 Latest European
Standard Latest European Standard minus 1
Latest European Standard minus 2
Latest European Standard minus 3
and older 0g/km up to and including 100g/km - CO2 x RV x 0.21% CO2 x RV x 0.32% CO2 x RV x 0.37% More than 100g/ km up to and including 130g/km - CO2 x RV x 0.24% CO2 x RV x 0.36% CO2 x RV x 0.42%
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 39
For the purpose of registration tax, where an M1 motor vehicle whose year of manufacture fal ls under any of the following years of manufacture, is not accompanied by an official document showing the emission levels equivalent to Euro standards (the said official document may be a certificate of conformity or a type approval certificate or a vehicle registration certificate or a declaration by the vehicle’s manufacturer), the registration tax rates to be paid thereon shall be equivalent to those under the different Euro standards:
Euro Standard Table for Registration Purposes indicating Year of Manufacture and/or registration of the vehicle
Category Euro 3 or less
Latest Euro standard -3
Euro 4 Latest Euro standard -2
Euro 5a/6a Latest Euro standard -1
Euro 5b/6b Latest Euro
standard
M 1 pre 2006 2006-2010 2011-2012 2013 onwards
Where an importer or dealer or owner of a motor vehicle intends to change the engine of a motor vehicle prior to its registration with the Authority, he shall inform the Authority in writing.
Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent euro standard.";
More than 130g/ km up to and including 140g/km - CO2 x RV x 0.27% CO2 x RV x 0.41% CO2 x RV x 0.47% More than 140g/ km up to and including 150g/km - CO2 x RV x 0.31% CO2 x RV x 0.45% CO2 x RV x 0.53% More than 150g/ km up to and including 180g/km - CO2 x RV x 0.33% CO2 x RV x 0.51% CO2 x RV x 0.60% More than 180g/ km up to and including 220g/km - CO2 x RV x 0.36% CO2 x RV x 0.56% CO2 x RV x 0.65% More than 220g/ km up to and including 250g/km - CO2 x RV x 0.40% CO2 x RV x 0.60% CO2 x RV x 0.70% More than 250g/ km - CO2 x RV x 0.43% CO2 x RV x 0.65% CO2 x RV x 0.75%
Length Rates 0 up to and including 3450mm 0.0020% x Length x RV More than 3450mm up to and including 3640mm 0.0022% x Length x RV More than 3640mm up to and including 3770mm 0.0024% x Length x RV More than 3770mm up to and including 4030mm 0.0026% x Length x RV More than 4030mm up to and including 4370mm 0.0028% x Length x RV More than 4370mm up to and including 4570mm 0.0030% x Length x RV More than 4570mm up to and including 4770mm 0.0032% x Length x RV More than 4770mm 0.0034% x Length x RV
40 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Category B: Used category M1 vehicles (including autogas, electric and hybrid electric motor vehicles) and quadricycles imported from third countries in terms of article 6(2): Vehicle’s age (yrs)* 0 1 2 3 4 5 6 7 CO2 € € € 0g/km up to and including 100g/km
800 900 1,000
More than 100g/km up to and including 130g/km
1,000 1.100 1,200
More than 130g/km up to and including 140g/km
1,200 1,300 1.400
More than 140g/km up to and including 150g/km
3,500 3,920 4,390
More than 150g/km up to and including 180g/km
4,000 4,480 5,018
More than 180g/km up to and including 220g/km
7,000 7,840 8,781
More than 220g/km up to and including 250g/km
12,000 13,440 15,053
More than 250g/km 13,500 15,120 16,934
Vehicle’s age (yrs)* 8 9 10 11 12 13 14+ CO2 € € € € € € € 0g/km up to and including 100g/km
2,107 2,360 2,644 2,961 3,316 3,714 4,160
More than 100g/km up to and including 130g/km
2,529 2,832 3,172 3,553 3,979 4,457 4,992
More than 130g/km up to and including 140g/km
2,810 3,147 3,525 3,948 4,421 4,952 5,546
More than 140g/km up to and including 150g/km
4,917 5,507 6,168 6,908 7,737 8,666 9,706
More than 150g/km up to and including 180g/km
5,620 6,294 7,049 7,895 8,843 9,904 11,092
More than 180g/km up to and including 220g/km
9,834 11,015 12,336 13,817 15,475 17,332 19,412
More than 220g/km up to and including 250g/km
16,859 18,882 21,148 23,686 26,528 29,712 33,277
More than 250g/km 18,967 21,243 23,792 26,647 29,844 33,426 37,437
* The vehicle’s age is the age of a vehicle from year of manufacture. Category C: Motor cycles Engine capacity Not exceeding 250cc 0% Exceeding 250cc but not exceeding 500cc cc x RV x 0.033% Exceeding 500cc but not exceeding 800cc cc x RV x 0.034% Exceeding 800cc cc x RV x 0.035%
Battery electric motor cycle 0%
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 41
Category D: Quad bikes to be used on the road Engine capacity Not exceeding 250cc cc x RV x 0.085% Exceeding 250cc but not exceeding 500cc cc x RV x 0.090% Exceeding 500cc but not exceeding 800cc cc x RV x 0.095% Exceeding 800cc cc x RV x 0.10% Electric operated quad bikes RV x 1.71%
Tax rate formula: (1) Following the application of the relevant tables under the heading "M1
Motor Vehicles", the total amount of the registration tax shall be equal to the sum total of the CO2 value (g/km - grams per kilometer) multiplied by the registration value (RV) multiplied by the indicated % value, and the total of the length (mm) multiplied by the registration value (RV) multiplied by the indicated % value:
(CO2 x RV x x% ) + (length (mm) x RV x x%). (2) Where the CO2 value has not been provided to the Authority by the motor
vehicle owner, the Authority shall apply the rate of 251g/km. (3) Where the particulate matter value in respect of M1 diesel-engined vehicles
fitted with a Euro 3 or Euro 4 or Euro 5 standard engine is not provided to the Authority by the motor vehicle owner, the Authority shall apply the rate of 0.05g/km in respect of vehicles manufactured between 2001 and 2005 with a Euro 3 engine, the rate of 0.025g/km in respect of vehicles with a Euro 4 engine with a year of manufacture between 2006 and 2010, and the rate of 0.005g/km in respect of vehicles with a Euro 5 engine with a year of manufacture from 2011 and thereafter.
(4) Where, on the application of paragraph 1 above, the amount of tax on the registration of a used M1 motor vehicle imported from a third country in terms of article 6(2) is less than the minimum applicable to that motor vehicle, the amount of tax due on the registration of that vehicle shall be the minimum applicable to that vehicle as established in the table under Category B.
(5) For hybrid vehicles the CO2 value shall be the combined level of amount of carbon dioxide (CO2) emissions from a combination of the electric motor and internal combustion engine contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation acceptable to the Authority which confirms compliance with the type approval for the type of vehicle concerned. Otherwise, it shall be the combined level of carbon dioxide (CO2) contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation acceptable to the Authority which confirms compliance with the type approval for the type of vehicle concerned.
The rate of registration tax payable on hybrid vehicles shall be based on the tables for M1 motor vehicles but the CO2 value as provided in the Certificate of Conformity shall be reduced by 30%.
Autogas vehicles In respect of autogas vehicles the CO2 emissions of the vehicle shall be -
(a) those submitted by the manufacturer of the vehicle or by an approved accredited technical service in respect of vehicles which run solely on autogas or vehicles which run on both autogas and petrol or diesel, or
(b) where no emissions are submitted by a vehicle’s manufacturer or by an approved accredited technical service in terms of paragraph (a) or
42 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
where a vehicle has been converted to run on autogas and no emissions are submitted, the CO2 emissions of the said vehicle shall be automatically reduced by 10%.
(6) For M1 motor vehicles with CO2 emission levels equal to or higher than 221g/km (and having an emission level equivalent to the latest European Standard or latest European Standard minus one or latest European Standard minus two) and motor cycles with an engine capacity equal to or higher than 801cc which are to be registered for use on the road in Malta solely and exclusively on Saturdays, Sundays, national holidays and other public holidays, the rate of registration tax payable shall be forty per cent of the full rate payable in terms of this Schedule. A minimum level of registration tax equal to €2,000 for M1 vehicles and €1,000 for motor cycles will be applicable to both new and used vehicles being registered in accordance with article 8(4).
Category E: Converted exempted or partly-exempted M1 motor vehicles and motor cycles and self-drive and chauffeur driven motor vehicles
(1) Where an M1 motor vehicle or a motor cycle which, upon registration, had been exempted from the payment of registration tax under article 19 of this Act, is sold to a person who does not qualify for a full registration tax exemption there shall be paid thereon the tax applicable to the market value of the vehicle.
(2) Where an M1 motor vehicle or a motor cycle which, upon registration, had been partly exempted from the payment of registration tax under article 19 of this Act, is sold to a person who does not qualify for a registration tax exemption there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.
(3) Where an M1 motor vehicle which has been registered as a self-drive motor vehicle with a registration mark having two letters followed by the letter K prior to the 1st January, 2010 is converted within thirty-six months from its registration into a private motor vehicle, there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.
(4) Where an M1 motor vehicle which has been registered as a chauffeur driven motor vehicle with a registration mark having one letter followed by the letters GY prior to the 1st January, 2010 is converted within sixty months from its registration into a private motor vehicle, there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.
(5) Where a taxicar, which on its first registration prior to the 1st January, 2010, was a new motor vehicle, is converted into a private car within 60 months from date of first registration as a taxicar, that vehicle shall be valuated by the Authority and there shall be paid on it the registration tax applicable to M1 motor vehicles under the Second Schedule less the 20 per cent already paid on its first registration.
Category F: M2 and M3 motor vehicles whether new or used: Vehicles
Rate of Tax Percentage
of RV 1. Motor route buses ..................................................................................... 0% 2. M2 and M3 motor vehicles, including trackless trains and amphibious motor vehicles
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 43
Latest Euro standard -3 and older Latest Euro standard -2 Latest Euro standard and Latest Euro standard -1
M2 Kg x 12.00 + cc x 15.00 x €1 Kg x 1.50 + cc x 2.40 x €1 0 M3 Kg x 10.00 + cc x 12.00 x €1 Kg x 2.20 + cc x 2.60 x €1 0
In respect of used vehicles, the total amounts of registration tax reached using any of the above formulas shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table titled "Depreciation according to age of vehicle" in Category A of the First Schedule, plus 0.5% for each 10,000 kms showing on a vehicle’s odometer.
For the purpose of registration tax, where an M2 or M3 vehicle, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by an official document showing the emission levels equivalent to Euro standards (the said official document may be a certificate of conformity or a type approval certificate or a vehicle registration certificate or a declaration by the vehicle’s manufacturer), the registration tax rates to be paid thereon shall be equivalent to those under the following different Euro standards:
Category Euro 2/II Euro 3/III Euro 4/IV Euro 5/V Euro 6/VI M2 2000 2001 - 2005 2006 - 2008 2009 - 2013 2014 onwards M3 2000 2001 - 2005 2006 - 2008 2009 - 2013 2014 onwards
Where an importer or dealer or owner of a motor vehicle intends to change the engine of a motor vehicle prior to its registration with the Authority, he shall inform the Authority in writing. Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.
Category G: other motor vehicles Rate of Tax Percentage
of RV 1 Ambulances, whether new or used ............................................................ 0% 2 Motor vehicles, including go-karts, quad bikes and motor cycles used for racing purposes, whether new or used ............................................................. 0% 3 Motor caravans and motor homes, whether new or used ............................. 50% 5 Motor hearses (new only) .......................................................................... 30%
Category H: Vintage Category M vehicles and motor cycles for private use 1. Category M vehicles for private use with an age of 50 years or over from date of manufacture certified authentic by the vintage vehicle classification committee with an engine capacity of:
Rate of Tax Percentage
of RV 1.032.082 1.1 not exceeding 1000cc ....................................... 0% 1.032.182 1.2 exceeding 1000cc but not exceeding 1300 ......... 0% 1.032.282 1.3 exceeding 1300cc but not exceeding 1500 ......... 0% 1.032.382 1.4 exceeding 1500cc but not exceeding 1800 ......... 0% 1.032.482 1.5 exceeding 1800cc but not exceeding 2000 ......... 0% 1.032.582 1.6 exceeding 2000cc but not exceeding 2500 ......... 0% 1.032.682 1.7 exceeding 2500cc but not exceeding 3000 ......... 0% 1.032.782 1.8 exceeding 3000cc ............................................. 0%
44 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Category I: vehicles used in enclosed areas
Category M motor vehicles used within enclosed areas, such as dock areas or airports or seaports .................................................
0%.
Added by: IX. 2001.19. Substituted by: VI. 2009.31. Amended by: XI. 2010.18.
THIRD SCHEDULE (Article 17A)
Registration tax for provisionally registered vehicles
Product Rate of tax Temporary registered vehicles €235
2. M vehicles for private use with an age of 30 years or over but less than 50 years from date of manufacture certified authentic by the vintage vehicle classification committee with an engine capacity of:
1.032.083 2.1 not exceeding 1000cc ....................................... 25.5% 1.032.183 2.2 exceeding 1000cc but not exceeding 1300 ......... 25.5% 1.032.283 2.3 exceeding 1300cc but not exceeding 1500 ......... 26.5% 1.032.383 2.4 exceeding 1500cc but not exceeding 1800 ......... 30% 1.032.483 2.5 exceeding 1800cc but not exceeding 2000 ......... 32.5% 1.032.583 2.6 exceeding 2000cc but not exceeding 2500 ......... 37.5% 1.032.683 2.7 exceeding 2500cc but not exceeding 3000 ......... 37.5% 1.032.783 2.8 exceeding 3000cc ............................................. 37.5%
3. Motor cycles for private use with an age of 50 years or over from date of manufacture certif ied authentic by the vintage vehicle classification committee with an engine capacity of:
1.111.022 3.1 not exceeding 50cc ........................................... 0% 1.112.032 3.2 exceeding 50cc but not exceeding 125cc ........... 0% 1.112.042 3.3 exceeding 125cc but not exceeding 250cc ......... 0% 1.113.002 3.4 exceeding 250cc but not exceeding 500cc ......... 0% 1.114.002 3.5 exceeding 500cc but not exceeding 800cc ......... 0% 1.115.002 3.6 exceeding 800cc ............................................... 0%
4. Vintage motor cycles for private use with an age of 30 years or over but less than 50 years from date of manufacture certified authentic by the vintage vehicle classification committee with an engine capacity:
1.111.023 4.1 not exceeding 50cc ........................................... 0% 1.112.033 4.2 exceeding 50cc but not exceeding 125cc ........... 0% 1.112.043 4.3 exceeding 125cc but not exceeding 250cc ......... 0% 1.113.003 4.4 exceeding 250cc but not exceeding 500cc ......... 21% 1.114.003 4.5 exceeding 500cc but not exceeding 800cc ......... 21% 1.115.003 4.6 exceeding 800cc ............................................... 21%
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 45
FOURTH SCHEDULE Added by: XIX. 2005.14. Substituted by: VI. 2009.32. Amended by: XV. 2009.49; XI. 2010.19; IV. 2011.53; III. 2013.52; XII. 2014.58; XIII. 2015.117; XV. 2016.25.
(Articles 8, 10)
Circulation licence fees leviable annually in respect of motor vehicle licences These fees may only be amended with the concurrence of the Minister responsible
for finance. The fees levied shall be on account of the Government. For the purpose of this Schedule, "year" means a calendar year from the year of
manufacture of a motor vehicle. 1. Annual Circulation Licence fees for M1 motor vehicles registered on the 1st
January, 2009 and thereafter (excluding those in item 6), and self-drive vehicles for short term hire with an engine capacity exceeding 1500cc in respect of vehicles with a petrol engine and exceeding 2000cc in respect of vehicles with a diesel engine and chauffeur driven vehicles with an engine capacity exceeding 2000cc in respect of vehicles with a petrol engine and exceeding 3000cc in respect of vehicles with a diesel engine, registered prior to the 1st January, 2010.
Petrol-engined Year 0 1 2 3 4 5 6 7
CO2 € € € € € € € € 0g/km up to and including 100g/km
100 100 100 100 100 125 138 151
More than 100g/km up to and including 130g/km
125 125 125 125 125 153 166 181
More than 130g/km up to and including 140g/km
140 140 140 140 140 170 185 202
More than 140g/km up to and including 150g/km
160 160 160 160 160 195 213 232
More than 150g/km up to and including 180g/km
205 205 205 205 205 250 273 297
More than 180g/km up to and including 220g/km
275 275 275 275 275 338 369 403
More than 220g/km up to and including 250g/km
375 375 375 375 375 463 506 554
More than 250g/km 525 525 525 525 525 650 713 781
Year 8 9 10 11 12 13 14+ CO2 € € € € € € € 0g/km up to and including 100g/km
166 183 201 221 244 268 295
More than 100g/km up to and including 130g/km
198 216 236 259 283 310 339
46 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
More than 130g/km up to and including 140g/km
220 240 262 286 312 342 374
More than 140g/km up to and including 150g/km
253 276 302 330 361 395 433
More than 150g/km up to and including 180g/km
324 354 387 424 463 507 556
More than 180g/km up to and including 220g/km
441 483 528 579 634 695 762
More than 220g/km up to and including 250g/km
607 666 730 800 878 963 1,057
More than 250g/km 857 940 1,032 1,125 1,125 1,125 1,125
Diesel-engined with particulate matters of 0g/km up to and including 0.005g/km Year 0 1 2 3 4 5 6 7
CO2 € € € € € € € € 0g/km up to and including 100g/km
100 100 100 100 100 125 138 151
More than 100g/km up to and including 130g/km
125 125 125 125 125 153 166 181
More than 130g/km up to and including 140g/km
140 140 140 140 140 170 185 202
More than 140g/km up to and including 150g/km
160 160 160 160 160 195 213 232
More than 150g/km up to and including 180g/km
205 205 205 205 205 250 273 297
More than 180g/km up to and including 220g/km
275 275 275 275 275 338 369 403
More than 220g/km up to and including 250g/km
375 375 375 375 375 463 506 554
More than 250g/km 525 525 525 525 525 650 713 781
Year 8 9 10 11 12 13 14+ CO2 € € € € € € € 0g/km up to and including 100g/km
166 183 201 221 244 268 295
More than 100g/km up to and including 130g/km
198 216 236 259 283 310 339
More than 130g/km up to and including 140g/km
220 240 262 286 312 342 374
More than 140g/km up to and including 150g/km
253 276 302 330 361 395 433
More than 150g/km up to and including 180g/km
324 354 387 424 463 507 556
More than 180g/km up to and including 220g/km
441 483 528 579 634 695 762
More than 220g/km up to and including 250g/km
607 666 730 800 878 963 1,057
More than 250g/km 857 940 1,032 1,125 1,125 1,125 1,125
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 47
Diesel-engined with particulate matters exceeding 0.005g/km but not exceeding 0.025g/km
Year 0 1 2 3 4 5 6 7 CO2 € € € € € € € € 0 g / k m u p t o a n d including 100g/km
105 105 105 105 105 131 144 159
More than 100g/km up to and including 130g/km
131 131 131 131 131 159 174 190
More than 130g/km up to and including 140g/km
146 146 146 146 146 178 193 211
More than 140g/km up to and including 150g/km
167 167 167 167 167 204 222 242
More than 150g/km up to and including 180g/km
214 214 214 214 214 261 285 311
More than 180g/km up to and including 220g/km
288 288 288 288 288 353 386 422
More than 220g/km up to and including 250g/km
393 393 393 393 393 484 530 581
More than 250g/km 550 550 550 550 550 681 747 819
Year 8 9 10 11 12 13 14+ CO2 € € € € € € € 0g/km up to and including 100g/km
175 192 211 233 256 281 309
More than 100g/km up to and including 130g/km
207 226 248 271 296 324 355
More than 130g/km up to and including 140g/km
230 251 274 299 327 358 391
More than 140g/km up to and including 150g/km
265 289 316 346 378 414 453
More than 150g/km up to and including 180g/km
339 371 405 444 485 531 582
More than 180g/km up to and including 220g/km
462 505 553 606 664 728 799
More than 220g/km up to and including 250g/km
636 698 765 839 920 1,010 1,108
More than 250g/km 898 986 1,082 1,150 1,150 1,150 1,150
Diesel-engined with particulate matters exceeding 0.025g/km but not exceeding 0.035g/km
Year 0 1 2 3 4 5 6 7 CO2 € € € € € € € € 0g/km up to and including 100g/km
110 110 110 110 110 138 152 167
More than 100g/km up to and including 130g/km
136 136 136 136 136 167 182 198
More than 130g/km up to and including 140g/km
152 152 152 152 152 185 202 220
48 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
More than 140g/km up to and including 150g/km
174 174 174 174 174 213 232 253
More than 150g/km up to and including 180g/km
223 223 223 223 223 273 298 325
More than 180g/km up to and including 220g/km
301 301 301 301 301 370 404 442
More than 220g/km up to and including 250g/km
411 411 411 411 411 507 556 609
More than 250g/km 576 576 576 576 576 714 783 859
Year 8 9 10 11 12 13 14+ CO2 € € € € € € € 0g/km up to and including 100g/km
183 202 222 244 269 295 325
More than 100g/km up to and including 130g/km
217 237 259 284 310 340 372
More than 130g/km up to and including 140g/km
240 262 286 313 342 374 410
More than 140g/km up to and including 150g/km
277 302 331 362 396 434 475
More than 150g/km up to and including 180g/km
355 388 425 464 508 557 610
More than 180g/km up to and including 220g/km
484 529 580 635 696 764 837
More than 220g/km up to and including 250g/km
667 731 802 880 965 1,059 1,162
More than 250g/km 942 1,034 1,135 1,175 1,175 1,175 1,175
Diesel-engined with particulate matters exceeding 0.035g/km Year 0 1 2 3 4 5 6 7
CO2 € € € € € € € € 0g/km up to and including 100g/km
116 116 116 116 116 145 159 175
More than 100g/km up to and including 130g/km
142 142 142 142 142 174 190 208
More than 130g/km up to and including 140g/km
159 159 159 159 159 194 211 230
More than 140g/km up to and including 150g/km
182 182 182 182 182 223 243 265
More than 150g/km up to and including 180g/km
233 233 233 233 233 285 312 340
More than 180g/km up to and including 220g/km
314 314 314 314 314 387 423 463
More than 220g/km up to and including 250g/km
430 430 430 430 430 531 582 638
More than 250g/km 604 604 604 604 604 749 821 900
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 49
Year 8 9 10 11 12 13 14+ CO2 € € € € € € € 0g/km up to and including 100g/km
193 212 233 256 282 310 341
More than 100g/km up to and including 130g/km
227 248 271 297 325 356 390
More than 130g/km up to and including 140g/km
251 274 300 328 358 392 429
More than 140g/km up to and including 150g/km
290 317 346 379 415 454 498
More than 150g/km up to and including 180g/km
372 406 444 486 533 583 639
More than 180g/km up to and including 220g/km
506 555 608 666 730 800 878
More than 220g/km up to and including 250g/km
699 767 841 922 1,012 1,111 1,219
More than 250g/km 988 1,084 1,190 1,225 1,225 1,225 1,225
Where no documents are presented to the Authority showing the CO2 emissions of an autogas vehicle or the documents so presented are not acceptable to the Authority, the CO2 emissions of that vehicle shall be considered to be 10% less than those listed in the tables under item 1.
2. Annual Circulation Licence fees for M1 motor vehicle registered before the 1st January, 2009 (excluding those in item 6), caravans, motor-homes, taxis and self- drive vehicles for short term hire with an engine capacity not exceeding 1500cc in respect of vehicles with a petrol engine and not exceeding 2000cc in respect of vehicles with a diesel engine and chauffeur driven vehicles with an engine capacity not exceeding 2000cc in respect of vehicles with a petrol engine and not exceeding 3000cc in respect of vehicles with a diesel engine, registered prior to the 1st January, 2010.
Petrol-engined Year 0 1 2 3 4 5 6 7
Engine capacity € € € € € € € € Class 1 (up to and including 1300cc)
90 90 90 90 90 90 90 101
Class 2 (more than 1300cc up to and including 1449cc)
120 120 120 120 120 120 120 134
Class 3 (more than 1449cc up to and including 1500cc)
135 135 135 135 135 135 135 151
Class 4 (more than 1500cc up to and including 1800cc)
145 145 145 145 145 145 145 162
Class 5 (more than 1800cc up to and including 2000cc)
225 225 225 225 225 225 225 253
Class 6 (more than 2000cc) 395 395 395 395 395 395 395 447
Year 8 9 10 11 12 13 14 15
Engine capacity € € € € € € € € Class 1 (up to and including 1300cc)
102 103 104 106 107 108 110 111
50 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Class 2 (more than 1300cc up to and including 1449cc)
136 137 139 141 143 145 147 148
Class 3 (more than 1449cc up to and including 1500cc)
154 158 161 165 168 172 176 180
Class 4 (more than 1500cc up to and including 1800cc)
167 172 177 182 187 193 199 205
Class 5 (more than 1800cc up to and including 2000cc)
256 260 263 267 271 274 278 282
Class 6 (more than 2000cc) 453 460 466 473 479 486 493 500
Year 16 17 18 19 Engine capacity € € € € Class 1 (up to and including 1300cc)
113 114 116 117
Class 2 (more than 1300cc up to and including 1449cc)
150 152 154 156
Class 3 (more than 1449cc up to and including 1500cc)
184 188 192 196
Class 4 (more than 1500cc up to and including 1800cc)
211 218 225 232
Class 5 (more than 1800cc up to and including 2000cc)
286 290 294 298
Class 6 (more than 2000cc) 507 515 522 529
Diesel-engined Year 0 1 2 3 4 5 6 7
Engine capacity € € € € € € € € Class 1 (up to and including 1300cc)
98 98 98 98 98 98 98 109
Class 2 (more than 1300cc up to and including 1449cc)
130 130 130 130 130 130 130 145
Class 3 (more than 1449cc up to and including 1500cc)
147 147 147 147 147 147 147 164
Class 4 (more than 1500cc up to and including 1800cc)
157 157 157 157 157 157 157 175
Class 5 (more than 1800cc up to and including 2000cc)
245 245 245 245 245 245 245 276
Class 6 (more than 2000cc) 432 432 432 432 432 432 432 489
Year 8 9 10 11 12 13 14 15 Engine capacity € € € € € € € € Class 1 (up to and including 1300cc)
110 112 113 115 116 118 119 121
Class 2 (more than 1300cc up to and including 1449cc)
147 149 151 155 155 157 159 161
Class 3 (more than 1449cc up to and including 1500cc)
168 172 175 179 183 187 191 196
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 51
3. Annual Circulation Licence fees for motor cycles and quad bikes registered on the 1st January, 2009 and thereafter
Year 0 1 2 3 4 5 6 7
Engine capacity € € € € € € € €
Not exceeding 50cc 10 10 10 10 10 10 10 10
E x c e e d i n g 5 0 c c b u t n o t exceeding 125cc
10 10 10 10 10 10 10 10
E x c e e d i n g 1 2 5 c c b u t n o t exceeding 250cc
65 65 65 65 65 72 79 87
E x c e e d i n g 2 5 0 c c b u t n o t exceeding 500cc
70 70 70 70 70 77 85 93
E x c e e d i n g 5 0 0 c c b u t n o t exceeding 800cc
75 75 75 75 75 83 91 100
Exceeding 800cc 80 80 80 80 80 88 97 106
Battery/electric motorcycle 10 10 10 10 10 10 10 10
Quad bikes 100 100 100 100 100 110 121 133
Class 4 (more than 1500cc up to and including 1800cc)
181 186 192 198 204 210 216 223
Class 5 (more than 1800cc up to and including 2000cc)
280 283 287 291 295 299 303 308
Class 6 (more than 2000cc) 496 503 510 517 525 532 540 548
Year 16 17 18 19 Engine capacity € € € € Class 1 (up to and including 1300cc)
123 124 126 127
Class 2 (more than 1300cc up to and including 1449cc)
163 166 168 170
Class 3 (more than 1449cc up to and including 1500cc)
200 205 209 214
Class 4 (more than 1500cc up to and including 1800cc)
230 237 245 252
Class 5 (more than 1800cc up to and including 2000cc)
312 316 320 325
Class 6 (more than 2000cc) 556 563 572 580
Year 8 9 10 11 12 13 14+
Engine capacity € € € € € € €
Not exceeding 50cc 10 10 10 10 10 10 10
E x c e e d i n g 5 0 c c b u t n o t exceeding 125cc
10 10 10 10 10 10 10
E x c e e d i n g 1 2 5 c c b u t n o t exceeding 250cc
95 105 115 127 139 153 169
E x c e e d i n g 2 5 0 c c b u t n o t exceeding 500cc
102 113 124 136 150 165 182
52 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
4. Annual Circulation Licence fees for motor cycles and quad bikes registered before the 1st January, 2009
Year 0 1 2 3 4 5 6 7
Engine capacity € € € € € € € €
Not exceeding 50cc 10 10 10 10 10 10 10 10
E x c e e d i n g 5 0 c c b u t n o t exceeding 125cc
10 10 10 10 10 10 10 10
E x c e e d i n g 1 2 5 c c b u t n o t exceeding 250cc
56 56 56 56 56 56 56 62
E x c e e d i n g 2 5 0 c c b u t n o t exceeding 500cc
58 58 58 58 58 58 58 64
E x c e e d i n g 5 0 0 c c b u t n o t exceeding 800cc
60 60 60 60 60 60 60 66
Exceeding 800cc 62 62 62 62 62 62 62 68
Battery/electric motorcycle 10 10 10 10 10 10 10 10
Quad bikes 75 75 75 75 75 75 75 83
Year 8 9 10 11 12 13 14 15
Engine capacity € € € € € € € €
Not exceeding 50cc 10 10 10 10 10 10 10 10
E x c e e d i n g 5 0 c c b u t n o t exceeding 125cc
10 10 10 10 10 10 10 10
E x c e e d i n g 1 2 5 c c b u t n o t exceeding 250cc
63 63 64 65 66 67 68 69
E x c e e d i n g 2 5 0 c c b u t n o t exceeding 500cc
65 66 67 68 69 70 71 72
E x c e e d i n g 5 0 0 c c b u t n o t exceeding 800cc
67 68 69 70 71 72 73 74
Exceeding 800cc 69 70 71 72 73 75 76 77
Battery/electric motorcycle 10 10 10 10 10 10 10 10
Quad bikes 84 85 86 88 89 90 92 93
E x c e e d i n g 5 0 0 c c b u t n o t exceeding 800cc
110 121 133 146 161 177 195
Exceeding 800cc 117 129 142 156 171 189 207
Battery/electric motorcycle 10 10 10 10 10 10 10
Quad bikes 146 161 177 195 214 236 259
Year 16 17 18 19+
Engine capacity € € € €
Not exceeding 50cc 10 10 10 10
E x c e e d i n g 5 0 c c b u t n o t exceeding 125cc
10 10 10 10
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 53
8. The following annual licence fees shall be paid for a period of four years until the 31st December, 2013, for the use of goods carrying motor vehicles which have been registered with the Authority before the 1st January, 2010.
8.1 For the use of a tractor/tractor-trailer combination, per annum:
E x c e e d i n g 1 2 5 c c b u t n o t exceeding 250cc
70 71 73 74
E x c e e d i n g 2 5 0 c c b u t n o t exceeding 500cc
73 74 75 76
E x c e e d i n g 5 0 0 c c b u t n o t exceeding 800cc
75 77 78 79
Exceeding 800cc 78 79 80 82
Battery/electric motorcycle 10 10 10 10
Quad bikes 94 96 97 99
€ 5. For the use of an ambulance, prison van or hearse ........................... 95 6. For the private use of vintage motor vehicles (including motor
cycles) with an age of 30 years from date of manufacture certified as authentic by the vintage vehicle classification committee .................................................. 0
(Although no circulation licence fee is paid in respect of such vehicles, an administrative fee of €8 shall still be paid to the Authority on the renewal every year of the circulation licence of such vehicles.)
7. For the use of special purpose vehicles ........................................... 185
No. of axles Maximum authorised mass Kgs
Driving axle(s) with air suspension
or recognized systems
€
Other driving axle(s)
suspension systems
€
2+1
up to 11,999 93 93 from 12,000 to 13,999 93 93 from 14,000 to 15,999 93 93 from 16,000 to 17,999 93 93 from 18,000 to 19,999 93 93 from 20,000 to 21,999 93 93 from 22,000 to 22,999 93 98 from 23,000 to 24,999 97 177
25,000 and over 177 307
2+2
from 23,000 to 24,999 93 93 from 25,000 to 25,999 93 116 from 26,000 to 27,999 116 170 from 28,000 to 28,999 170 205 from 29,000 to 30,999 205 335 from 31,000 to 32,999 335 466 from 33,000 to 35,999 466 708
36,000 and over 466 708
54 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
8.2 For the use of N1, N2 and N3 motor vehicles, excluding tractors/tractor trailer combinations and special purpose vehicles, per annum:
No. of axles Maximum authorised mass Kgs
Driving axle(s) with air suspension
or recognized equivalent
€
Other driving axle(s)
suspension systems
€
2
Up to 3,500 185 185 from 3,501 to 5,000 185 185 from 5,001 to 11,999 185 185
from 12,000 to 12,999 185 185 from 13,000 to 13,999 185 185 from 14,000 to 14,999 185 185
15,000 and over 230 370
3
from 15,000 to 16,999 185 185 from 17,000 to 18,999 185 185 from 19,000 to 20,999 210 210 from 21,000 to 22,999 210 300 from 23,000 to 24,999 295 460
25,000 and over 295 460
4
from 23,000 to 24,999 205 210 from 25,000 to 26,999 205 320 from 27,000 to 28,999 320 510 from 29,000 to 30,999 510 740
31,000 and over 510 740 5 32,000 and over 510 740
9. The following annual licence fees shall be paid for the use of goods carrying motor vehicles registered with the Authority after the 31st December, 2009. As from the 1st January, 2014, these licence fees shall also be paid for the use of goods carrying motor vehicles registered prior to the 1st January, 2010, in which case the licence fee shall be that which corresponds to the vehicle’s year of manufacture; provided that the said fee shall not be lower than the current fee for that vehicle.
9.1 Goods carrying vehicles (excluding vehicle combinations - articulated vehicles and road trains)
9.1.1 Driving axle(s) with air suspension or recognised equivalent:
2+3 from 36,000 to 37,999 370 517
38,000 and over 517 701
3+2 from 36,000 to 37,999 328 454 from 38,000 to 39,999 454 629
40,000 and over 623 929
3+3 from 36,000 to 37,999 186 226 from 38,000 to 39,999 226 338
40,000 and over 338 536 3+4 40,000 and over 338 536 4+3 40,000 and over 338 536
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 55
Year No of axles
Maximum authorised mass (in Kgs)
0 1 2 3 4 5 6 7 € € € € € € € €
2
up to 3,500 101 101 101 101 101 126 139 153 over 3,500 up to 5,000 101 101 101 101 101 126 139 153 over 5,000 up to 11,999 101 101 101 101 101 126 139 153 over 11,999 up to 12,999 101 101 101 101 101 126 139 153 over 12,999 up to 13,999 101 101 101 101 101 126 139 153 over 13,999 up to 14,999 101 101 101 101 101 126 139 153 over 14,999 126 126 126 126 126 157 173 190
3
from 15,000 up to 16,999 101 101 101 101 101 126 139 153 over 16,999 up to 18,999 101 101 101 101 101 126 139 153 over 18,999 up to 20,999 115 115 115 115 115 143 158 174 over 20,999 up to 22,999 144 144 144 144 144 157 170 184 over 22,999 up to 24,999 222 222 222 222 222 237 251 266 over 24,999 222 222 222 222 222 237 251 266
4
from 23,000 up to 24,999 144 144 144 144 144 156 168 181 over 24,999 up to 26,999 146 146 146 146 146 158 170 181 over 26,999 up to 28,999 228 228 228 228 228 246 265 283 over 28,999 up to 30,999 362 362 362 362 362 392 421 451 over 30,999 362 362 362 362 362 392 421 451
5 32,000 and over 362 362 362 362 362 392 421 451
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
2
up to 3,500 168 185 204 224 246 271 298 over 3,500 up to 5,000 168 185 204 224 246 271 298 over 5,000 up to 11,999 168 185 204 224 246 271 298 over 11,999 up to 12,999 168 185 204 224 246 271 298 over 12,999 up to 13,999 168 185 204 224 246 271 298 over 13,999 up to 14,999 168 185 204 224 246 271 298 over 14,999 209 230 253 278 306 337 370
3
from 15,000 up to 16,999 168 185 204 224 246 271 298 over 16,999 up to 18,999 168 185 204 224 246 271 298 over 18,999 up to 20,999 191 210 231 254 280 307 338 over 20,999 up to 22,999 197 210 231 254 280 307 338 over 22,999 up to 24,999 280 295 325 357 393 432 475 over 24,999 280 295 325 357 393 432 475
4
from 23,000 up to 24,999 193 205 226 248 273 300 330 over 24,999 up to 26,999 193 205 226 248 273 300 330 over 26,999 up to 28,999 302 320 352 387 426 469 515 over 28,999 up to 30,999 480 510 561 617 679 747 821 over 30,999 480 510 561 617 679 747 821
56 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
9.1.2 Other driving axle(s) suspension systems: Year
No of axles
Maximum authorised mass (in Kgs)
0 1 2 3 4 5 6 7 € € € € € € € €
2
up to 3,500 101 101 101 101 101 126 139 153 over 3,500 up to 5,000 101 101 101 101 101 126 139 153 over 5,000 up to 11,999 101 101 101 101 101 126 139 153 over 11,999 up to 12,999 101 101 101 101 101 126 139 153 over 12,999 up to 13,999 101 101 101 101 101 126 139 153 over 13,999 up to 14,999 121 121 121 121 121 134 147 159 over 14,999 274 274 274 274 274 293 312 332
3
from 15,000 up to 16,999 101 101 101 101 101 126 139 153 over 16,999 up to 18,999 101 101 101 101 101 126 141 155 over 18,999 up to 20,999 144 144 144 144 144 157 170 184 over 20,999 up to 22,999 222 222 222 222 222 238 253 269 over 22,999 up to 24,999 345 345 345 345 345 368 391 414 over 24,999 345 345 345 345 345 368 391 414
4
from 23,000 up to 24,999 146 146 146 146 146 159 172 184 over 24,999 up to 26,999 228 228 228 228 228 246 265 283 over 26,999 up to 28,999 362 362 362 362 362 392 421 451 over 28,999 up to 30,999 537 537 537 537 537 578 618 659 over 30,999 537 537 537 537 537 578 618 659
5 32,000 and over 537 537 537 537 537 578 618 659
5 32,000 and over 480 510 561 617 679 747 821
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
2
up to 3,500 168 185 204 224 246 271 298 over 3,500 up to 5,000 168 185 204 224 246 271 298 over 5,000 up to 11,999 168 185 204 224 246 271 298 over 11,999 up to 12,999 168 185 204 224 246 271 298 over 12,999 up to 13,999 168 185 204 224 246 271 298 over 13,999 up to 14,999 172 185 204 224 246 271 298 over 14,999 351 370 407 448 492 542 596
3
from 15,000 up to 16,999 168 185 204 224 246 271 298 over 16,999 up to 18,999 170 185 204 224 246 271 298 over 18,999 up to 20,999 197 210 231 254 280 307 338 over 20,999 up to 22,999 284 300 330 363 399 439 483 over 22,999 up to 24,999 437 460 506 557 612 673 741 over 24,999 437 460 506 557 612 673 741
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 57
9.2 Vehicle combinations (articulated vehicles and road trains) 9.2.1 Driving axle(s) with air suspension or recognised equivalent:
Year No of axles
Maximum authorised mass (in Kgs)
0 1 2 3 4 5 6 7 € € € € € € € €
2 + 1
up to 11,999 51 51 51 51 51 64 70 77 over 11,999 up to 13,999 51 51 51 51 51 64 70 77 over 13,999 up to 15,999 51 51 51 51 51 64 70 77 over 15,999 up to 17,999 51 51 51 51 51 64 70 77 over 17,999 up to 19,999 51 51 51 51 51 64 70 77 over 19,999 up to 21,999 51 51 51 51 51 64 70 77 over 21,999 up to 22,999 75 75 75 75 75 79 82 86 over 22,999 up to 24,999 97 97 97 97 97 97 97 97 over 24,999 175 175 175 175 175 175 176 176
2 + 2
from 23,000 up to 24,999 51 51 51 51 51 64 70 77 over 24,999 up to 25,999 70 70 70 70 70 75 79 84 over 25,999 up to 27,999 115 115 115 115 115 115 116 116 over 27,999 up to 28,999 169 169 169 169 169 169 169 170 over 28,999 up to 30,999 204 204 204 204 204 204 204 205 over 30,999 up to 32,999 335 335 335 335 335 335 335 335 over 32,999 up to 35,999 465 465 465 465 465 465 465 466 over 35,999 465 465 465 465 465 465 465 466
2 + 3 from 36,000 up to 37,999 370 370 370 370 370 370 370 370 over 37,999 515 515 515 515 515 515 516 516
3 + 2 from 36,000 up to 37,999 327 327 327 327 327 327 328 328 over 37,999 up to 39,999 454 454 454 454 454 454 454 454 over 30,999 628 628 628 628 628 628 628 629
3 + 3 from 36,000 up to 37,999 186 186 186 186 186 186 186 186 over 37,999 up to 39,999 225 225 225 225 225 225 225 226 over 39,999 336 336 336 336 336 336 337 337
3 + 4 40,000 and over 336 336 336 336 336 336 337 337 4 + 3 40,000 and over 336 336 336 336 336 336 337 337
4
from 23,000 up to 24,999 197 210 231 254 280 307 338 over 24,999 up to 26,999 302 320 352 387 426 469 515 over 26,999 up to 28,999 480 510 561 617 679 747 821 over 28,999 up to 30,999 699 740 814 895 985 1,083 1,192 over 30,999 699 740 814 895 985 1,083 1,192
5 32,000 and over 699 740 814 895 985 1,083 1,192
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
58 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
2 + 1
up to 11,999 85 93 102 113 124 136 150 over 11,999 up to 13,999 85 93 102 113 124 136 150 over 13,999 up to 15,999 85 93 102 113 124 136 150 over 15,999 up to 17,999 85 93 102 113 124 136 150 over 17,999 up to 19,999 85 93 102 113 124 136 150 over 19,999 up to 21,999 85 93 102 113 124 136 150 over 21,999 up to 22,999 90 93 102 113 124 136 150 over 22,999 up to 24,999 97 97 107 117 129 142 156 over 24,999 177 177 195 214 236 259 285
2 + 2
from 23,000 up to 24,999 85 93 102 113 124 136 150 over 24,999 up to 25,999 89 93 102 113 124 136 150 over 25,999 up to 27,999 116 116 128 141 155 170 188 over 27,999 up to 28,999 170 170 187 206 226 249 274 over 28,999 up to 30,999 205 205 225 248 273 300 330 over 30,999 up to 32,999 335 335 369 406 446 491 540 over 32,999 up to 35,999 466 466 512 564 620 682 750 over 35,999 466 466 512 564 620 682 750
2 + 3 from 36,000 up to 37,999 370 370 407 448 493 542 596 over 37,999 517 517 569 626 688 757 833
3 + 2 from 36,000 up to 37,999 328 328 361 397 437 481 529 over 37,999 up to 39,999 454 454 500 550 605 665 731 over 30,999 629 629 692 761 837 921 1,013
3 + 3 from 36,000 up to 37,999 186 186 205 225 248 273 300 over 37,999 up to 39,999 226 226 249 273 301 331 364 over 39,999 337 338 372 409 450 494 544
3 + 4 40,000 and over 337 338 372 409 450 494 544 4 + 3 40,000 and over 337 338 372 409 450 494 544
9.2.2 Other driving axle(s) suspension systems: Year
No of axles
Maximum authorised mass (in Kgs)
0 1 2 3 4 5 6 7 € € € € € € € €
2 + 1
up to 11,999 51 51 51 51 51 64 70 77 over 11,999 up to 13,999 51 51 51 51 51 64 70 77 over 13,999 up to 15,999 51 51 51 51 51 64 70 77 over 15,999 up to 17,999 51 51 51 51 51 64 70 77 over 17,999 up to 19,999 51 51 51 51 51 64 70 77 over 19,999 up to 21,999 51 51 51 51 51 64 70 77 over 21,999 up to 22,999 75 75 75 75 75 79 82 86 over 22,999 up to 24,999 97 97 97 97 97 97 97 97 over 24,999 175 175 175 175 175 175 176 176
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 59
2 + 2
from 23,000 up to 24,999 70 70 70 70 70 75 79 84 over 24,999 up to 25,999 115 115 115 115 115 115 116 116 over 25,999 up to 27,999 169 169 169 169 169 169 169 170 over 27,999 up to 28,999 204 204 204 204 204 204 204 205 over 28,999 up to 30,999 335 335 335 335 335 335 335 335 over 30,999 up to 32,999 465 465 465 465 465 465 465 466 over 32,999 up to 35,999 706 706 706 706 706 706 707 707 over 35,999 706 706 706 706 706 706 707 707
2 + 3 from 36,000 up to 37,999 515 515 515 515 515 515 516 516 over 37,999 700 700 700 700 700 700 700 701
3 + 2 from 36,000 up to 37,999 454 454 454 454 454 454 454 454 over 37,999 up to 39,999 628 628 628 628 628 628 628 629 over 30,999 929 929 929 929 929 929 929 929
3 + 3 from 36,000 up to 37,999 225 225 225 225 225 225 225 226 over 37,999 up to 39,999 336 336 336 336 336 336 337 337 over 39,999 535 535 535 535 535 535 535 535
3 + 4 40,000 and over 535 535 535 535 535 535 535 535 4 + 3 40,000 and over 535 535 535 535 535 535 535 535
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
2 + 1
up to 11,999 85 93 102 113 124 136 150 over 11,999 up to 13,999 85 93 102 113 124 136 150 over 13,999 up to 15,999 85 93 102 113 124 136 150 over 15,999 up to 17,999 85 93 102 113 124 136 150 over 17,999 up to 19,999 85 93 102 113 124 136 150 over 19,999 up to 21,999 90 93 102 113 124 136 150 over 21,999 up to 22,999 98 98 108 118 130 143 158 over 22,999 up to 24,999 177 177 195 214 236 259 285 over 24,999 307 307 338 372 409 450 495
2 + 2
from 23,000 up to 24,999 89 93 102 113 124 136 150 over 24,999 up to 25,999 116 116 128 141 155 170 188 over 25,999 up to 27,999 170 170 187 206 226 249 274 over 27,999 up to 28,999 205 205 225 248 273 300 330 over 28,999 up to 30,999 335 335 369 406 446 491 540 over 30,999 up to 32,999 466 466 512 564 620 682 750 over 32,999 up to 35,999 708 708 779 857 942 1,037 1,140 over 35,999 708 708 779 857 942 1,037 1,140
2 + 3 from 36,000 up to 37,999 517 517 569 626 688 757 833 over 37,999 701 701 771 848 933 1,026 1,129
Year No of axles
Maximum authorised mass (in Kgs)
0 1 2 3 4 5 6 7 € € € € € € € €
60 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
10. For the use of Motor Route Buses, and M2 and M3 vehicles (including trackless trains and amphibious motor vehicles):
Vehicles Year 1 2 3 4 5 6 7 8
M2 €80 €80 €80 €80 €80 €85 €90 €95 M3 €150 €150 €150 €150 €150 €200 €250 €300 Route buses €23 €23 €23 €23 €23 €23 €23 €23
Year 9 10 11 12 13 14 15
M2 €100 €105 €110 €120 €130 €140 €150 M3 €350 €400 €450 €450 €450 €450 €450 Route buses €23 €23 €23 €23 €23 €23 €23
11. For the use of a battery driven electric moped ............................... €10 12. For the use of any kind of agricultural tractor or machine intended
and used solely for agricultural purposes, per annum ................................. €12
13. For the use of a motor vehicle registered before the 1st January, 2009 to be used for long term hire (until the 31st December, 2013; thereafter they shall be charged the rates applicable to M1 vehicles under item 2 in respect to M1 vehicles; the rates applicable to motor cycles under item 3 in respect to motor cycles, and the rates applicable to goods carrying vehicles under item 11 in respect to goods carrying vehicles):
M1 motor vehicles Engine cubic capacity Circulation licence fee
up to and including 1300cc €69.85 more than 1300cc up to and including 1500cc €93.15 more than 1500cc up to and including 1800cc €104.80 more than 1800cc up to and including 2000cc €174.70 more than 2000cc and over €349.40
Motor cycles ........................................................................................ €46.55
Goods carrying vehicles with a g.v.w. of less than 15 tonnes ................. €93.15 Goods carrying vehicles with a g.v.w. of 15 tonnes and over ................. €185
3 + 2 from 36,000 up to 37,999 454 454 500 550 605 665 731 over 37,999 up to 39,999 629 629 692 761 837 921 1,013 over 30,999 929 929 1,022 1,125 1,237 1,361 1,497
3 + 3 from 36,000 up to 37,999 226 226 249 273 301 331 364 over 37,999 up to 39,999 337 338 372 409 450 494 544 over 39,999 536 536 589 648 713 784 863
3 + 4 40,000 and over 536 536 589 648 713 784 863 4 + 3 40,000 and over 536 536 589 648 713 784 863
Year No of axles
Maximum authorised mass (in Kgs)
8 9 10 11 12 13 14+ € € € € € € €
MOTOR VEHICLES REGISTRATION AND LICENSING [CAP. 368. 61
14. For the use of an electric motor vehicle, excluding motor cycles ... €10
FIFTH SCHEDULE Added by: XIII. 2015.118
[Article 3]
Percentage rates of registration tax to be paid on hired or leased vehicles brought into Malta from another Member State
Age of vehicle from year of first registration
Accumulated Depreciation
(%)
Residual tax of the vehicle
(%) Less than or equal to 6 months 17.0 83.0 More than 6 months and less than or equal to 1 year
25.0 75.0
More than 1 year and less than or equal to 1 year 6 months
33.3 66.7
More than 1 year 6 months and less than or equal to 2 years
37.5 62.5
More than 2 years and less than or equal to 2 years 6 months
41.1 58.9
More than 2 years 6 months and less than or equal to 3 years
44.2 55.8
More than 3 years and less than or equal to 3 years 6 months
47.4 52.6
More than 3 years 6 months and less than or equal to 4 years
49.9 50.1
More than 4 years and less than or equal to 4 years 6 months
52.8 47.2
More than 4 years 6 months and less than or equal to 5 years
55.7 44.3
More than 5 years and less than or equal to 5 years 6 months
59.7 40.3
More than 5 years 6 months and less than or equal to 6 years
62.6 37.4
More than 6 years and less than or equal to 6 years 6 months
67.1 32.9
More than 6 years 6 months and less than or equal to 7 years
70.4 29.6
More than 7 years and less than or equal to 7 years 6 months
72.9 27.1
More than 7 years 6 months and less than or equal to 8 years
74.7 25.3
62 CAP. 368.] MOTOR VEHICLES REGISTRATION AND LICENSING
More than 8 years and less than or equal to 8 years 6 months
77.9 22.1
More than 8 years 6 months and less than or equal to 9 years
81.4 18.6
More than 9 years and less than or equal to 9 years 6 months
83.8 16.2
More than 9 years 6 months and less than or equal to 10 years
85.0 15.0
More than 10 years and less than or equal to 11 years
87.2 12.8
More than 11 years and less than or equal to 12 years
89.7 10.3
More than 12 years and less than or equal to 13 years
91.7 8.3
More than 13 years and less than or equal to 14 years
93.9 6.1
More than 14 years and less than or equal to 15 years
95.6 4.4
More than 15 years and less than or equal to 16 years
96.3 3.7
More than 16 years and less than or equal to 17 years
96.9 3.1
More than 17 years and less than or equal to 18 years
96.9 3.1
More than 18 years and less than or equal to 19 years
96.9 3.1
More than 19 years and less than or equal to 20 years
96.9 3.1
More than 20 years and less than or equal to 21 years
96.9 3.1