Cap. 368 Art. 25Vintage vehicles. 

(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 committee feels that it requires any additional information, clarifications and, or documentation from the applicant prior to making its final determination on the application, it shall request the applicant to give such additional information and, or 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 the average market value of identical, equivalent or similar motor vehicles on the international market: Provided that the registration value shall not in any event be less than the invoice value.

(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 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 registration value established by the vintage vehicle 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 registration tax payable to the Authority 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 twenty-one days from the date in which that amount is communicated to that person.

(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 -

(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

(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.

(22) A vehicle which is classified as a vintage vehicle by the vintage vehicle classification committee shall be exempt from the payment of a circulation licence fee and in lieu the administrative fee established in the Fourth Schedule shall apply: Provided that, in the event that, upon the renewal of its circulation licence after having undergone a vehicle roadworthiness test, it results that a vintage vehicle has registered three-thousand kilometres (3,000 km) or more on its odometer in one (1) year since the last renewal of its circulation licence, or an average of three-thousand kilometres (3,000 km) or more per year with regard to such vehicles which undergo a vehicle roadworthiness test once every two (2) years, then, in addition to the administrative fee established in the Fourth Schedule, the owner of the said vehicle shall also be obliged to pay the circulation licence fee established in the Fourth Schedule for such year or years during which the said vehicle had registered three thousand kilometres (3,000 km) or more on its odometer in one (1) year or an average of three thousand kilometres (3,000 km) or more per year with regard to such vehicles which undergo a vehicle roadworthiness test once every two (2) years:

Provided that, nevertheless, such vehicle shall not lose its status as a vintage vehicle and shall continue to pay solely the administration fee established in the Fourth Schedule unless, upon renewal of the circulation licence, it results that the owner thereof shall also be obliged to pay the circulation licence fee established in the Fourth Schedule as a result of the fact that such vintage vehicle has registered three thousand kilometres (3,000 km) or more in one (1) year or an average of three thousand kilometres (3,000 km) or more per year if it is a vehicle which undergoes a road worthiness test once every two (2) years.

(23) Motor cycles which have been classified as vintage by the vintage vehicle classification committee shall continue to be exempt from the payment of a circulation licence fee and shall only be subject to the payment of the administrative fee established in the Fourth Schedule irrespective of any mileage considerations. FIRST SCHEDULE

[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 and tractor

N1 vehicles, special purpose vehicles and tractor units

Latest Euro standard vehicles with a maximum authorised mass of up to 1,305 kg Kg x 0.35 + cc vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg Kg x 0.39 + cc vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg Kg x 0.43 + cc

Latest Euro standard -1 a maximum authorised mass of up to Kg x 1.00 + cc x 1.10 x €1 with a maximum authorised mass 1,305 kg up to 1,760 kg Kg x 1.10 + cc x 1.20 x €1 with a maximum authorised mass 1,760 kg up to 3,500 kg Kg x 1.20 + cc x 1.30 x €1

standard -2

a maximum authorised mass of up to Kg x 6.00 + cc x 6.00 x €1 with a maximum authorised mass 1,305 kg up to 1,760 kg Kg x 7.00 + cc x 7.00 x €1 with a maximum authorised mass 1,760 kg up to 3,500 kg Kg x 8.00 + cc x 8.00 x €1

standard -3 and older a maximum authorised mass of up to Kg x 25.00 + cc x 25.00 x €1 with a maximum authorised mass 1,305 kg up to 1,760 kg Kg x 27.00 + cc x 27.00 x €1 with a maximum authorised mass 1,760 kg up to 3,500 kg Kg x 30.00 + cc x 30.00 x €1 special purpose vehicles and tractor units standard and Latest Euro standard -1

a maximum authorised mass exceeding to 12,000 kg 0

standard -2

a maximum authorised mass exceeding to 12,000 kg Kg x 5.00 + cc x 7.00 x €1

standard -3 and older a maximum authorised mass exceeding to 12,000 kg Kg x 12.00 + cc x 15.00 x €1

special purpose vehicles and tractor units standard and Latest Euro standard -1

a maximum authorised mass exceeding 0

standard -2 vehicles with a maximum authorised mass exceeding 12,000 kg up to 25,000 kg Kg x 2.10 + cc vehicles with a maximum authorised mass exceeding 25,000 kg Kg x 2.70 + cc

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 vehicles with a maximum authorised mass exceeding 25,000 kg Kg x 10.00 + cc

Tax rate formula: Following the application of the relevant tables under the heading, the the registration tax shall be equal to the sum total of the maximum authorised a motor vehicle multiplied by the factor indicated plus the cubic capacity (cc) of a motor vehicle multiplied by the factor indicated multiplied by €1 and, used vehicles, this sum shall be multiplied by the difference between aggregate percentage consisting of the percentage of the total annual specified in the table hereunder plus 0.5% for each 10,000 kms showing 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 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 N2 and N3), or a special purpose vehicle or a tractor unit, whose year of manufacture under any of the following years of manufacture, is not accompanied document showing the emission levels equivalent to Euro standards (the be a certificate of conformity or a type approval certificate or a registration certificate or a declaration by the vehicle’s manufacturer), the rates to be paid thereon shall be equivalent to those under the different Euro

Standard Table for Registration Purposes indicating Year of Registration and/or Manufacture of Vehicle

Reference Up to Latest Mass/Mass Euro Euro Euro  Euro Euro in Service 4/IV 5/V 6/VI 3/III Standard (kg) Class 1 pre 2006- 2011- 2015 (0 - 2000 Euro 6 2010 2014 onwards 1305kg) -2005

 Class 2 pre 0 -2006- 2011-(1306 - 2000 2016 Euro 6 Authorised  3,500 2010 2015 1760kg) -2005 Kg

Class 3 pre 2006- 2011-(1761 - 2000 2016 Euro 6 2010 2015 2610kg) -2005

pre

3,501 - 2001 2006- 2009 - 2014 Authorised Euro 6 12,000 - 2008 2013 onwards

2005 pre

12,001 2001 2006- 2009 - 2014 Authorised Euro 6 > - 2008 2013 onwards

2005 importer or dealer or owner of a motor vehicle intends to change the motor vehicle prior to its registration with the Authority, he shall inform in writing. Where an importer or dealer or owner of a motor vehicle certificate as approved by an accredited technical service, that the engine of that vehicle meets lower emissions despite the vehicle’s year of manufacture, that registration be taxed the rate pertaining to its equivalent Euro standard.

motor vehicle, which falls under a category to which the First Schedule of applies, registered by a person with disability has been exempted from the registration tax by means of an order issued by the Minister in terms of of this Act, no refund of the exempted registration tax shall be due in the a vehicle is transferred after ten years from the date of registration. In the vehicle so exempted is transferred prior to the expiration of ten years from registration, the exempted registration tax shall be refunded. The refund due calculated on the basis of the registration tax which would have been due had the been given discounted at the rate of ten per cent per annum to be reckoned of registration. Category B: Hydrogen fuel cell, electric, plug-in hybrid electric, range extender and autogas N1, N2 and M3 motor vehicles, special purpose vehicles and

1. electric vehicles …………………………..................................... 2. hydrogen fuel cell electric vehicles ……....................................... 3. plug-in hybrid electric vehicles ………......................................... 4. range extender electric vehicles …………..................................... 5. vehicles propelled solely with an autogas fuelling system.............

Category C: Vintage Category N vehicles for private use, special purpose tractor units N1 vehicles for private use, special purpose vehicles and tractor maximum mass not exceeding 3.5 tonnes and N2 vehicles for private purpose vehicles and tractor units with a maximum mass exceeding not exceeding 5 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 .... 1.2 vehicles with an age of 30 years or over but less than 50 years from date of manufacture .......................................................................... N2 vehicles for private use, special purpose vehicles and tractor 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 .... 1.2 vehicles with an age of 30 years or over but less than 50 years from date of manufacture ..........................................................................

N3 vehicles for private use, special purpose vehicles and tractor 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 .... 1.2 vehicles with an age of 30 years or over but less than 50 years from date of manufacture ..........................................................................

Category D: Agricultural tractors Category T that are supplimented by Agricultural tractors ........................................................................................

Category E: vehicles used in enclosed areas

Motor vehicles used within enclosed areas, such as dock areas or airports or seaports .......................................................................................................... Category F: machinery without a chassis

Forklifts, shovels, excavators, road rollers, bulldozers, road pavers, road scarifiers, rock cutters and asphalt finishers ........................................................................

The total amount of the registration tax for Categories B to registration value (RV) multiplied by the indicated % [RV x %]. Category G: Mobile cranes with a lifting capacity exceeding 50 tonnes:

cranes with a lifting capacity tonnes……................. 0%

SECOND SCHEDULE  Substituted by:  XXVI. 1997.2. [Articles 3, 6, 8, 17A, 18]  Amended by:  Registration tax to be paid on the registration of category XVI. 1998.3;  Substituted by: M motor vehicles, quadricycles, motor cycles and quad  VI. 1999.2;  bikes (including electric and hybrid electric motor vehicles) 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;  XVI. 2017.59;  VII.2018.51;  XVIII.2021.41;  VII.2022.55;  XII.2023.36;  IX.2025.44; III.2026.37. M1 motor vehicles (including autogas vehicles, vehicles to be registered taxis, motor vehicles for hire and light passenger transport vehicles), other vehicles classified under Category H, whether new or used (rates based on the of the vehicle). Under Category A, CO emissions data are measured 2 NEDC standard:

Latest European Latest European Latest European Latest European Standard minus 3 Standard Standard minus 1 Standard minus 2 and older and 100g/km CO x RV x 0.07% CO x RV x 0.15% CO x RV x 0.20% CO x RV x 0.23% 2 2 2 2 100g/ and 130g/km CO x RV x 0.09% CO x RV x 0.17% CO x RV x 0.23% CO x RV x 0.26% 2 2 2 2 130g/ and 140g/km CO x RV x 0.10% CO x RV x 0.19% CO x RV x 0.26% CO x RV x 0.30% 2 2 2 2 140g/ and 150g/km CO x RV x 0.11% CO x RV x 0.22% CO x RV x 0.29% CO x RV x 0.33% 2 2 2 2 150g/ and 180g/km CO x RV x 0.16% CO x RV x 0.24% CO x RV x 0.32% CO x RV x 0.37% 2 2 2 2 180g/ and 220g/km CO x RV x 0.18% CO x RV x 0.26% CO x RV x 0.35% CO x RV x 0.40% 2 2 2 2 220g/ and 250g/km CO x RV x 0.21% CO x RV x 0.29% CO x RV x 0.38% CO x RV x 0.44% 2 2 2 2 More than 250g/ km CO x RV x 0.23% CO x RV x 0.31% CO x RV x 0.41% 2 2 2

Diesel-engined with particulate matter of 0g/km up to and including 0.005g/km

Latest European Latest European Latest European CO 2 Standard Standard minus 1 Standard minus 2

0g/km up to and including 100g/km CO x RV x 0.07% CO x RV x 0.15% CO x RV x 0.20% 2 2 2 More than 100g/ km up to and including 130g/km CO x RV x 0.09% CO x RV x 0.17% CO x RV x 0.23% 2 2 2 More than 130g/ km up to and including 140g/km CO x RV x 0.10% CO x RV x 0.19% CO x RV x 0.26% 2 2 2 More than 140g/ km up to and including 150g/km CO x RV x 0.11% CO x RV x 0.22% CO x RV x 0.29% 2 2 2 More than 150g/ km up to and including 180g/km CO x RV x 0.16% CO x RV x 0.24% CO x RV x 0.32% 2 2 2 More than 180g/ km up to and including 220g/km CO x RV x 0.18% CO x RV x 0.26% CO x RV x 0.35% 2 2 2 More than 220g/ km up to and including 250g/km CO x RV x 0.21% CO x RV x 0.29% CO x RV x 0.38% 2 2 2 More than 250g/ km CO x RV x 0.23% CO x RV x 0.31% CO x RV x 0.41% 2 2 2

Diesel-engined with particulate matter of over 0.005g/km Latest Latest European Latest European CO European 2 Standard minus 1 Standard minus 2 Standard 0g/km up to and including 100g/km - CO x RV x 0.21% CO x RV x 0.32% CO 2 2 More than 100g/km up to and including 130g/ km - CO x RV x 0.24% CO x RV x 0.36% CO 2 2 More than 130g/km up to and including 140g/ km - CO x RV x 0.27% CO x RV x 0.41% CO 2 2 More than 140g/km up to and including 150g/ km - CO x RV x 0.31% CO x RV x 0.45% CO 2 2 More than 150g/km up to and including 180g/ km - CO x RV x 0.33% CO x RV x 0.51% CO 2 2 More than 180g/km up to and including 220g/ km - CO x RV x 0.36% CO x RV x 0.56% CO 2 2 220g/km up 250g/ - CO x RV x 0.40% CO x RV x 0.60% CO x RV x 0.70% 2 2 2 250g/km - CO x RV x 0.43% CO x RV x 0.65% CO x RV x 0.75% 2 2 2

Length Rates including 3450mm 0.0020% x Length x RV 3450mm up to and including 3640mm 0.0022% x Length x RV 3640mm up to and including 3770mm 0.0024% x Length x RV 3770mm up to and including 4030mm 0.0026% x Length x RV 4030mm up to and including 4370mm 0.0028% x Length x RV 4370mm up to and including 4570mm 0.0030% x Length x RV 4570mm up to and including 4770mm 0.0032% x Length x RV 4770mm 0.0034% x Length x RV

registration tax calculated for the same vehicle according to the values under Category AA results to be higher than the registration tax payable calculated according to the values stipulated under Category A, the registration when calculated according to the values stipulated under Category A

AA: M1 motor vehicles (including autogas vehicles, vehicles to be be used as taxis, motor vehicles for hire and light passenger transport than those vehicles classified under Category H, whether new or used the CO and length of the vehicle). 2

Category AA, CO emissions data are measured according to WLTP 2

Engine Latest Euro Standard CO₂ x RV x 0.040% CO₂ x RV x 0.045% CO₂ x RV x 0.050% CO₂ x RV x 0.060% CO₂ x RV x 0.070% CO₂ x RV x 0.100% CO₂ x RV x 0.110% CO₂ x RV x 0.143%

purpose of registration tax, where an M1 motor vehicle whose year of falls under any of the following years of manufacture, is not by an official document showing the emission levels equivalent to (the said official document may be a certificate of conformity or a certificate or a vehicle registration certificate or a declaration by the manufacturer), the registration tax rates to be paid thereon shall be those under the different Euro standards: Where a motor vehicle, which falls under a category to which the Second this Act applies, registered by a person with disability has been exempted payment of registration tax by means of an order issued by the Minister article 19(2) of this Act, no refund of the exempted registration tax shall event that such a vehicle is transferred after ten years from the date of registration. event that the vehicle so exempted is transferred prior to the expiration of the date of registration, the exempted registration tax shall be refunded. shall be calculated on the basis of the registration tax which would have been exemption not been given discounted at the rate of ten per cent per annum from the date of registration.

Euro Standard Table for Registration Purposes indicating Year of Manufacture registration of the vehicle

Euro 3 or less Euro 4 Euro 5a/6a Category Latest Euro standard Latest Euro Latest Euro -3 standard -2 standard -1

M 1 pre 2006 2006-2010 2011-2012

Where an importer or dealer or owner of a motor vehicle intends engine of a motor vehicle prior to its registration with the Authority, the Authority in writing. Where an importer or dealer or owner of a motor vehicle provides approved by an accredited technical service, that the engine of that particular meets lower emissions despite the vehicle’s year of manufacture, that on registration be taxed the rate pertaining to its equivalent euro standard.

Category AAA: M1 motor vehicles registered prior to the 1st January, country other than a third country and then brought into and registered after the 1st January, 2009: M1 Motor Vehicles

Engine Capacity Rate Percentage Up to and including 1000cc 50.5% More than 1000cc up to and including 1300cc 50.5% More than 1300cc up to and including 1500cc 53% More than 1500cc up to and including 1800cc 60% More than 1800cc up to and including 2000cc 65% More than 2000cc up to and including 2500cc 75% More than 2500cc up to and including 3000cc 75% More than 3000cc 75% Category B: Category B: Used category M1 vehicles (including autogas motor vehicles) imported from third countries in terms of article 6(2):

Vehicle’s age (yrs)* 0 1 2 3 4 5 CO € 2 0g/km up to and including 800 100g/km More than 100g/km up to 1,000 and including 130g/km 130g/km up to 1,200 1,300 1.400 140g/km 140g/km up to 3,500 3,920 4,390 150g/km 150g/km up to 4,000 4,480 5,018 180g/km 180g/km up to 7,000 7,840 8,781 220g/km 220g/km up to 12,000 13,440 15,053 250g/km 250g/km 13,500 15,120 16,934

(yrs)* 8 9 10 11 12 13 14+ € € € € € € €

including 2,107 2,360 2,644 2,961 3,316 3,714 4,160

100g/km up to 2,529 2,832 3,172 3,553 3,979 4,457 4,992 130g/km 130g/km up to 2,810 3,147 3,525 3,948 4,421 4,952 5,546 140g/km 140g/km up to 4,917 5,507 6,168 6,908 7,737 8,666 9,706 150g/km 150g/km up to 5,620 6,294 7,049 7,895 8,843 9,904 11,092 180g/km 180g/km up to 9,834 11,015 12,336 13,817 15,475 17,332 19,412 220g/km 220g/km up to 16,859 18,882 21,148 23,686 26,528 29,712 33,277 250g/km 250g/km 18,967 21,243 23,792 26,647 29,844 33,426 37,437

vehicle’s age is the age of a vehicle from date of registration in the other

Category C: Motor cycles, Motor Tricycles and Category T L5e vehicles:

Cycles and Motor Tricycles Engine capacity exceeding 350cc 0% 350cc but not exceeding 500cc cc x RV x 0.033% 500cc but not exceeding 800cc cc x RV x 0.034% 800cc cc x RV x 0.035% electric motor cycle 0%

CC: motorcycles registered prior to the 1st January, 2009 in any country third country brought into and registered in Malta on or after the 1st

Motorcycles

Engine Capacity Rate of Tax Percentage of RV and including 50cc 28.5% than 50cc up to and including 125cc 28.5% than 125cc up to and including 250cc 42% More than 250cc up to and including 500cc 42% More than 500cc up to and including 800cc 42% More than 800cc 42% Category CCC: used motorcycles registered prior to the 1st January, country other than a third country brought into and registered in Malta 1st January, 2009: Motorcycles

Engine Capacity Up to and including 50cc

More than 50cc up to and including 125cc More than 125cc up to and including 250cc More than 250cc up to and including 500cc More than 500cc up to and including 800cc More than 800cc

* The vehicle’s age is the age of a vehicle from the date of registration country Category D: Quad bikes to be used on the road

Engine capacity Rate

Not exceeding 250cc cc x 0.085% x Exceeding 250cc but not exceeding 500cc cc x 0.090% x Exceeding 500cc but not exceeding 800cc cc x 0.095% x Exceeding 800cc cc x 0.10% x RV

Battery/Electric Quad Bikes 0% Tax rate formula:

(1) Following the application of the relevant tables under the Motor Vehicles", the total amount of the registration tax shall be equal total of the CO value (g/km - grams per kilometer) multiplied by the 2 value (RV) multiplied by the indicated % value, and the total of the multiplied by the registration value (RV) multiplied by the indicated %

(CO x RV x x% ) + (length (mm) x RV x x%). 2

(2) Where the CO value has not been provided to the Authority 2 vehicle owner, the Authority shall apply the rate of 251g/km.

(3) Where the particulate matter value in respect of M1 diesel-engined fitted with a Euro 3 or Euro 4 or Euro 5 standard engine is not provided Authority by the motor vehicle owner, the Authority shall apply the rate in respect of vehicles manufactured between 2001 and 2005 with a the rate of 0.35g/km in respect of vehicles with a Euro 4 engine manufacture between 2006 and 2010, and the rate of 0.005g/km vehicles with a Euro 5 engine with a year of manufacture from 2011 and

(4) Where, on the application of paragraph 1 above, the amount registration of a used M1 motor vehicle imported from a third country article 6(2) is less than the minimum applicable to that motor vehicle, tax due on the registration of that vehicle shall be the minimum applicable vehicle as established in the table under Category B. hybrid vehicles the CO value shall be the combined level of amount of 2 dioxide (CO ) emissions from a combination of the electric motor and 2 combustion engine contained in the relevant EC type-approval certificate or of conformity or any other appropriate documentation acceptable to which confirms compliance with the type approval for the type of concerned. Otherwise, it shall be the combined level of carbon dioxide contained in the relevant EC type-approval certificate or EC certificate of any other appropriate documentation acceptable to the Authority compliance with the type approval for the type of vehicle concerned. registration tax and annual circulation licence fee payable on hybrid be based on the tables for M1 motor vehicles but the CO value as 2 certificate of conformity shall be reduced by thirty per cent (30%).

vehicles of autogas vehicles the CO emissions of the vehicle shall be -2 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 where no emissions are submitted by a vehicle’s manufacturer or by an approved accredited technical service in terms of paragraph (a) or where a vehicle has been converted to run on autogas and no emissions are submitted, the CO emissions of the said vehicle shall be 2 automatically reduced by 10%. motor vehicles with CO2 emission levels equal to or higher than two-according to NEDC standard or two-hundred and twenty (220) or higher WLTP standard (and having an emission level equivalent to the latest Standard or latest European Standard minus one (1) or latest European two (2)) and motor cycles with an engine capacity equal to or higher eight-hundred and one (801cc) which are to be registered for use on the road in and exclusively on Fridays as from 18.00hrs onwards, Saturdays, Sundays, holidays and other public holidays, the rate of registration tax payable shall be (40%) of the full rate payable in terms of this Schedule. A minimum level tax equal to two-thousand euro (€2,000) for M1 vehicles and one-(€1,000) for motor cycles shall be applicable to both new and used registered in accordance with article 8(4).

Converted exempted or partly-exempted M1 motor vehicles and motor and motor vehicles for hire and light passenger transport vehicles an M1 motor vehicle or a motor cycle which, upon registration, had from the payment of registration tax under article 19 of this Act, is person who does not qualify for a full registration tax exemption there shall the tax applicable to the market value of the vehicle. an M1 motor vehicle or a motor cycle which, upon registration, had exempted from the payment of registration tax under article 19 of this a person who does not qualify for a registration tax exemption there thereon the tax applicable to the market value of the vehicle less the paid upon the registration of that vehicle. an M1 motor vehicle which has been registered as a self-drive motor a registration mark having two letters followed by the letter K prior to January, 2010 is converted within thirty-six months from its registration into vehicle, there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration vehicle.

(4) Where an M1 motor vehicle which has been registered as a chauffeur motor vehicle with a registration mark having one letter followed by prior to the 1st January, 2010 is converted within sixty months from into a private motor vehicle, there shall be paid thereon the tax applicable market value of the vehicle less the registration tax paid upon the registration vehicle.

(5) Where a taxicar, which on its first registration prior to the 1st was a new motor vehicle, is converted into a private car within 60 months of first registration as a taxicar, that vehicle shall be valuated by the there shall be paid on it the registration tax applicable to M1 motor 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