S.L. 123.55 Art. 11Vehicle use value.

(1) The vehicle use value is 17% of the vehicle value if the vehicle is not more than 6 years old and 10% of the vehicle value in any other case.

(2) A vehicle shall be deemed to be more than 6 years old on and after the sixth anniversary of the date when it was first registered for road use, whether in Malta or outside Malta.