S.L. 406.13 Art. 2Interpretation.

(1) In these regulations unless the context otherwise requires-

"the Act" means the Value Added Tax Act;

"administrative fee" means a fee of twenty-three euro (€23) or four per cent of the repayment claimed, whichever is the higher, charged by the Commissioner to the non-resident traveller when the non-resident traveller makes a claim for a repayment of value added tax directly with the Commissioner and not through an authorised refund operator; "authorised refund operator" means a refund operator authorised by the Commissioner that acts on behalf of a non-resident traveller in a claim for a repayment of value added tax under these regulations; "commission" means any commission, charge or any other fee by whatever name and irrespective of how computed, as approved by the Commissioner and charged by the authorised refund operator to the non-resident traveller for acting on the non-resident traveller’s behalf in a claim for repayment of value added tax under these regulations; "domicile or habitual residence" means the place entered as such in a passport, a legally valid identification document which the Maltese authorities, within whose territory the supply takes place, consider to be valid; "non-resident traveller"means a traveller whose domicile or habitual residence is not situated within the Community.

(2) Other terms and expressions used in these regulations shall have the meaning assigned to them in the Act.