Cap. 368 чл. 19Exemption from tax. 

(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;

(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 sub-articles (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 sub-article (2), the Minister responsible for finance may authorise the Authority to register a motor vehicle, subject to such conditions, limitations or restrictions as it may impose, either without payment of 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.