S.L. 35.11 ст. 3Exemption.

No additional fees indicated in item 3 of the Schedule shall be charged in respect of:

(a) buildings for religious, cultural or philanthropic purposes such as churches, convents, political, social and sports clubs, and schools, and Government other than parastatal buildings;

(b) areas roofed with temporary structures and balconies;

(c) rooms on roofs, provided these are not intended for habitation;

(d) staircases and lift spaces above the top floor;

(e) home ownership scheme plots and building development areas allocated before the 31st December, 1987;

(f) basements which are not used for habitation under houses or villas;

(g) buildings intended for agricultural purposes such as tool sheds and farm houses which are the property of registered full-time farmers; and

(h) buildings belonging to the Malta Development Corporation and to the Malta Freeport Corporation Limited.