Chapter 368

(1)In this Act, unless the context otherwise requires - "Administrative Review Tribunal" means the Administrative Review Tribunal established under the Administrative Justice Act; "Agency" means the Local Enforcement System Agency established by article 5 of the Local Enforcement System (Establishment as an Agency) Order; "agricultural tractor" means a tractor used primarily for work on land in connection with agriculture; "amateur built motor vehicle" means a vehicle constructed for the personal use of an individual and that: (

1. a)the construction or assembly or substantial part of which was carried out by the individual and, or persons acting on his behalf; and (
2. b)the individual and, or other persons acting on his behalf during the period of construction or assembly of the vehicle did not have a business in which motor vehicles are normally constructed or assembled. An amateur built motor vehicle is considered to be a new vehicle if, at least, the following parts of the vehicle are new: (
3. a)the chassis; (
4. b)the engine; (
5. c)the steering mechanism; and (
6. d)the axles and the gearbox; "ambulance" means a motor vehicle of category M, or of category N if manufactured before the 29th October, 2012, intended for the transport of sick or injured people and having Short title. Substituted by: VI. 2009.3. Interpretation. Amended by: XXIII. 2000.30; IX. 2001.14; II. 2002.3; II. 2003.38; II. 2004.43; XIX. 2005.2; IV. 2007.21; XXXII. 2007.76; VI. 2009.4; XV. 2009.49; XI. 2010.2; IV. 2011.47; V. 2012.35; L.N. 426 of 2012; III. 2013.44; XII. 2014.52; XIII. 2015.105. Cap. 490. Cap. 499; XVI. 2017.56; VII.2018.50; VII.2019.42; XVIII.2021.35; VII.2022.50; XII.2023.33; IX.2025.39. S.L. 595.14. MOTOR VEHICLES REGISTRATION AND LICENSING special equipment for such purpose; "Authority" means the Authority for Transport in Malta set up under the provisions of the Authority for Transport in Malta Act; "autogas" means liquefied petroleum gas with specifications according to MSA EN 589 used for the propulsion of motor vehicles and includes liquefied natural gas; "autogas vehicle" means, for the purposes of this Act, a category M1 vehicle equipped with an autogas fuelling system; "brought into Malta" means the entry into Malta of a motor vehicle coming from: (
7. a)a Member State, (
8. b)the Channel Islands (Guernsey and Jersey), (
9. c)the Isle of Man, (
10. d)Monaco, (
11. e)Andorra, (
12. f)San Marino, or (
13. g)Northern Ireland, and which was put into free circulation in such Member State, or in the Channel Islands, or in the Isle of Man, or in Monaco, or in Andorra, or in San Marino, or in Northern Ireland as the case may be, prior to entry into Malta;"business use" means the use of a vehicle in the direct exercise of an activity carried out for consideration or financial gain; "categories L5e, L6e and L7e" shall have the same meaning as assigned to them in Annex I of Regulation (EU) No. 168/2013 of the European Parliament and of the Council of 15 January 2013 on the approval and market surveillance of two or three-wheel vehicles and quadricycles; "category M vehicles" means motor vehicles with at least four wheels designed and constructed for the carriage of passengers, and they comprise M1, M2 and M3 vehicles; "category T" includes all wheeled tractors as described in Regulation (EU) No 167/2013 of the European Parliament and of the Council of 5 February 2013 on the approval and market surveillance of agricultural and forestry vehicles: Provided that every wheeled tractor category shall be supplemented at the end by an ‘a’ or ‘b’ index according to its design speed as follows: (
14. a)‘a’ for wheeled tractors with a maximum design speed below or equal to 40 km per hour; and (
15. b)‘b’ for wheeled tractors with a maximum design speed above 40 km per hour; "cc" means the cubic capacity of the engine of a motor vehicle; "certificate" means the certificate of registration issued in terms of article 14; MOTOR VEHICLES REGISTRATION AND LICENSING "certificate of conformity" means the document issued by the manufacturer which certifies that a produced vehicle conforms to the approved type of vehicle and complies with all regulatory acts that were applicable at the time of its production; "circulation licence fee" means the fee paid on the licensing of a motor vehicle and annually thereafter; "circulation permit" means the permit issued annually by the Authority in terms of the provisions of the provisos to item 6 of the Fourth Schedule; "CO 2 emissions" means the level of carbon dioxide emissions for a vehicle measured in accordance with Regulation (EC) No. 715/2007 of the European Parliament and of the Council of 20 June 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information as amended and contained in the relevant EC type-approval certificate or EC certificate of conformity, and where the vehicle is not type-approved, for that particular vehicle the emissions level contained in a document acceptable to the Authority, as prescribed in regulations, showing a level of emissions comparable to that in Regulation 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No. 715/2007 and (EC) No. 595/2009 and repealing Directive 2007/46/EC; "collectors’ motor vehicle" means a vehicle imported into Malta from a third country which is classified by the Customs Department under CN Code 9705000090 (collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleonthological, ethnographic or numismatic interest). "cycle" means a cycle fitted with an engine having a cylinder capacity of more than 50 cm 3 if of the internal combustion type and, or a maximum design speed of more than 45 km/h, and includes motor cycles, motor tricycles and quadricycles; "depreciation" means, for the purpose of this Act, the reduction in value of a motor vehicle resulting from use and obsolescence. Depreciation is calculated from the vehicle’s date of first registration and allows for the original value of the vehicle to be modified for the purposes of tax deduction; "Directive 70/220/EEC" means Council Directive 70/200/EEC of the 20th March, 1970 on the approximation of the laws of the Member States relating to measures to be taken against air pollution by gases from positive-ignition engines of motor vehicles as amended; "Directive 88/77/EEC" means Council Directive 88/77/EEC of 3 December 1987 on the approximation of the laws of the Member States relating to the measures to be taken against the emission of gaseous pollutants from diesel engines for use in vehicles; "Directive 1999/96/EC" means Directive 1999/96/EC of the MOTOR VEHICLES REGISTRATION AND LICENSING European Parliament and of the Council of 13 December 1999 on the approximation of the laws of the Member States relating to measures to be taken against the emission of gaseous and particulate pollutants from compression ignition engines for use in vehicles, and the emission of gaseous pollutants from positive ignition engines fuelled with natural gas or liquified petroleum gas for use in vehicles and amending Council Directive 88/77/EEC; "Directive 2002/24/EC" means Directive 2002/24/EC of the European Parliament and of the Council of 18 March 2002 relating to the type-approval of two or three-wheeled motor vehicles and repealing Council Directive 92/61/EC; "Directive 2005/55/EC" means Directive 2005/55/EC of the European Parliament and of the Council of 28 September 2005 on the approximation of the laws of the Member States relating to the measures to be taken against the emission of gaseous and particulate pollutants from compression ignition engines for use in vehicles, and the emission of gaseous pollutants from positive ignition engines fuelled with natural gas or liquified petroleum gas for use in vehicles; "electric vehicle" means a vehicle that derives its motive power exclusively from an electric motor, and it includes an electric motorcycle; "Euro 2", "Euro 3", "Euro 4", "Euro 5", "Euro 6", "Euro II", "Euro III", "Euro IV", "Euro V" and "Euro VI" mean the emission standards set for all motor vehicles under Directive 70/220/EEC, Directive 88/ 77/EEC, Directive 1999/96/ EC, Directive 2005/55/EC, Regulation (EC) No 715/2007 and Regulation 595/2009;   "European Union" has the same meaning as is assigned to it in article 2 of the European Union Act, and includes Norway, Iceland and Liechtenstein; "goods carrying vehicle" means any N1, N2 or N3 motor vehicle as defined in this article; "HDDF system" means a heavy-duty dual fuel system used on vehicles; "heavy-duty dual fuel system used on vehicles" means a diesel engine retrofit system, as defined by United Nations Regulation No. 143, meant to allow a retrofitted diesel engine to operate both with a diesel fuel and a gaseous fuel simultaneously with both types of fuels being metered separately; "heavy-duty motor vehicle" means a motor vehicle used for the carriage of goods or passengers which works with a compressionignition diesel engine and has a maximum permissible mass exceeding two thousand, six hundred and ten kilograms (2,610kg), as defined in Article 1.1 of Part B of the United Nations Regulation No. 143, in Article 1.1 of United Nations Regulation No. 49 and Article 2 of Regulation (EC) No. 595/2009 of the European Parliament and of the Council of 18 June 2009 on type-approval of motor vehicles and engines with respect to emissions from heavy-duty vehicles (Euro VI) MOTOR VEHICLES REGISTRATION AND LICENSING and on access to vehicle repair and maintenance information and amending Regulation (EC) No. 715/2007 and Directive 2007/46/EC and repealing Directives 80/1269/EEC, 2005/55/EC and 2005/78/EC; "hybrid vehicle" means a vehicle having at least two different energy converters and two different energy storage systems for the purpose of vehicle propulsion; "hydrogen fuel cell electric vehicle" means, for the purposes of this Act, an electric vehicle which uses a hydrogen fuel cell, instead of a battery, or in combination with a battery or supercapacitor, to power its on-board electric motor; "imported into Malta" means the entry into Malta of a motor vehicle from a third country; ''invoice'' means a document issued by the manufacturer or an authorised agent of the manufacturer or an authorised motor vehicle dealer to a buyer listing the vehicle or vehicles supplied and stating the sum of money due or paid and the chassis number of the said vehicle or vehicles; "Latest Euro Standard" means and corresponds to the dates set out in the current EU Directives and Regulations establishing emission limits for the registration of new motor vehicles; "leasing" shall mean a contract under which the owner of a motor vehicle grants to another person the exclusive possession of the motor vehicle for an agreed period, in return for a consideration, and under such conditions that the possessor of the motor vehicle will be obliged to pay the full amount of the consideration, or a penalty, to the owner of the motor vehicle, should the contract be terminated before the expiration of the agreed period; "length of motor vehicle" means the length of the motor vehicle contained in the certificate of conformity, and where the vehicle is not covered by such a certificate, the length contained in a document acceptable to the Authority showing the technical specifications of that vehicle; "light passenger transport vehicle" means an M1 motor vehicle registered and licensed to be hired from a light passenger transport operator in accordance with the Light Passenger Transport Services and Vehicle Hire Services Regulations; "limousine" means a luxury passenger vehicle which either has a chassis or wheel-base that has been stretched, or is a sedan which is promoted as a luxury vehicle by its manufacturer; "maximum authorized mass" means the maximum technically perm issible laden mass of a m otor vehicle as stated by the manufacturer; "Member State" means a Member State of the European Union; "Minister" means the Minister responsible for transport; "M1 motor vehicle" means a vehicle used for the carriage of passengers and comprising no more than eight seats in addition to the driver’s seat;   S.L. 499.68. MOTOR VEHICLES REGISTRATION AND LICENSING "M2 motor vehicle" means a vehicle used for the carriage of passengers, comprising more than eight seats in addition to the driver’s seat, and having a maximum mass not exceeding 5 tonnes; "M3 motor vehicle" means a vehicle used for the carriage of passengers, comprising more than eight seats in addition to the driver’s seat, and having a maximum mass exceeding 5 tonnes; "motor caravan" or "motor home" means a special purpose motor vehicle constructed to include living accommodation which contains at least the following equipment: - seats and table, - sleeping accommodation which may be converted from the seats, - cooking facilities, and - storage facilities. This equipment shall be rigidly fixed to the living compartment; however, the table may be designed to be easily removable; "motor cycle" means a two-wheel vehicle with or without a sidecar, fitted with an engine having a cylinder capacity of more than 50 cm 3 of the internal combustion type and, or having a maximum design speed of more than 45 km per hour, and including a motor tricycle; "motor route bus" means a passenger transport vehicle licensed to provide a public passenger transport service; "motor vehicle" means any vehicle which falls within any of the descriptions listed in the First and Second Schedules;    S.L. 499.68. "motor vehicle for hire" means a motor vehicle which is registered and licensed to be hired or leased from a vehicle hire services operator, and for the purpose of being driven by such hirer or lessee in accordance with the Light Passenger Transport Services and Vehicle Hire Services Regulations; "motor vehicle provisionally registered by the Authority" means a motor vehicle which is brought into Malta or which is manufactured in Malta and is registered by the Authority with the intention of being re-exported or exported, as the case may be, within a period of ninety days from (
16. a)the date of its original entry into Malta; or (
17. b)from the release of the said vehicle from a bonded warehouse, in accordance with the provisions of article 20; or (
18. c)in the case of a vehicle manufactured in Malta, from the date of being provisionally registered by the Authority; "N1 motor vehicle" means a vehicle used for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes; "N2 motor vehicle" means a vehicle used for the carriage of goods and having a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes; MOTOR VEHICLES REGISTRATION AND LICENSING "N3 motor vehicle" means a vehicle used for the carriage of goods and having a maximum mass exceeding 12 tonnes; "national holidays" means such national holidays as established in the National Holidays and Other Public Holidays Act;   "New European Driving Cycle (NEDC)" means a driving cycle designed, inter alia, to assess the emission levels of car engines; "new motor vehicle" means, for the purposes of this Act, a motor vehicle which has never been registered in any country; "particulate matter" means the particulate emissions produced by diesel-powered motor vehicles as measured in accordance with Regulation (EU) 715/2007 of the European Parliament and of the Council of 20 June 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information, as amended; "person" includes any body of persons; "person residing in Malta" means: (
19. a)a person to whom a legally valid identification document has been issued in terms of the Identity Card and other Identity Documents Act, or who is legally obliged to have a legally valid identification document issued under the Identity Card and other Identity Documents Act;   (
20. b)a person, other than an individual, having his only or principal place of business in Malta; "plug-in hybrid electric vehicle" means, for the purposes of this Act, a hybrid electric vehicle that uses rechargeable batteries, or another energy storage device, that can be recharged by plugging it into an external source of electric power having a battery autonomy (or battery range) of not less than fifty

(50)km; "private use" means any use other than business use; "public passenger transport service" means the regular passenger transport services of general economic interest provided to the public on a continuous and non-discriminatory basis; "public holidays" means such public holidays as established in the National Holidays and Other Public Holidays Act; "quad bikes" means a four-wheeled bike whose maximum design speed is more than 45 km per hour and for the purposes of this Act includes wheeled tractors of category T that are supplemented by a ‘b’ index, category L6e and category L7e; "quadricycle" means a motor vehicle with four wheels whose unladen mass is not more than 400 kg, or 550 kg for vehicles intended for carrying goods, not including the mass of batteries in the case of electric vehicles, and whose maximum net engine power does not exceed 15 kW; "racing vehicle" means a motor vehicle specifically constructed for competitive purposes and may only be used in areas which are   MOTOR VEHICLES REGISTRATION AND LICENSING exclusively reserved for such competitive events; "range extender electric vehicle" means, for the purposes of this Act, an electric vehicle which has a plug-in battery pack and electric motor, as well as a small internal combustion engine having battery autonomy of not less than fifty

(50)km prior to switching to the rangeextender mode; "registration tax" means the registration tax charged and levied in terms of article 3; "Regulation (EU) No. 167/2013" means Regulation (EU) No. 167/2013 of the European Parliament and of the Council of 5 F e b r u a r y 2 01 3 o n t h e a p pr o v a l a n d m a r k e t su r v e i l l a n c e o f agricultural and forestry vehicles; "Regulation (EU) No. 168/2013" means Regulation (EU) No. 168/ 2013 of the European Parliament and of the Council of 15 January 2013 on the approval and market surveillance of two or three-wheel vehicles and quadricycles; "Regulation (EC) No 715/2007" means Regulation (EC) No 715/ 2007 of the European Parliament and of the Council on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information; "Regulation (EC) No. 595/2009" means Regulation (EC) No. 595/ 2009 of the European Parliament and of the Council of 18 June 2009 on type-approval of motor vehicles and engines with respect to emissions from heavy-duty vehicles (Euro VI) and on access to vehicle repair and maintenance information and amending Regulation (EC) No. 715/2007 and Directive 2007/46/EC and repealing Directives 80/ 1269/EEC, 2005/55/EC and 2005/78/EC;"; "Regulation (EC) No 1072/2009" means Regulation (EC) No 1072/2009 of the European Parliament and of the Council on common rules for access to the international road haulage market; "Regulation (EC) No 1073/2009" means Regulation (EC) No 1073/2009 of the European Parliament and of the Council on common rules for access to the international market for coach and bus services; "Regulation (EU) 2018/858" means Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No. 715/2007 and (EC) No. 595/2009 and repealing Directive 2007/46/EC;"; "RV" means the registration value of the motor vehicle in terms of article 9; "road" means any national, arterial, distributor, access and local access road; MOTOR VEHICLES REGISTRATION AND LICENSING Provided that the Chief Executive of the Authority may, under such conditions as he may deem f it to im pose, grant permission to the public service garage for the self-drive motor vehicle intended for short term hire to be hired by a hirer or granted under leasing terms to Government departments and, or entities for a long term; "special purpose vehicles" means the same as the meaning assigned to it in Regulation (EU) 2018 /858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No. 715/2007 and (EC) No. 595/ 2009 and repealing Directive 2007/46/EC; "third country" means a country other than a Member State, the Channel Islands (Guernsey and Jersey), the Isle of Man, Monaco, Andorra, San Marino, Norway, Iceland, Liechtenstein and Northern Ireland (with exception for the Northern Irish territorial waters in accordance with Article 5

(3)of the Protocol on Ireland/Northern Ireland) on 1st January 2021 keep their status of Union goods even if they are registered in the UK; "used motor vehicle" means a motor vehicle which is not a new motor vehicle; "vehicle hire undertaking" means any undertaking established in Malta or in another Member State which is duly licensed under the laws of Malta of another Member State to operate the business of vehicle hire or leasing services; "vintage vehicle" means an authentic and genuine vehicle with an age of thirty years or more (to be reckoned from the date of manufacture), as certified by the vintage vehicle classification committee, which is kept in a state which is as close as possible to its original state as produced by the manufacturer and which respects the spirit of classic and vintage vehicle preservation; "vintage vehicle classification committee" means a committee appointed by the Authority comprising a chairperson, a secretary and six

(6)members, all of whom possessing the necessary technical competence, whose function shall be (

1. a)to determine whether a vehicle should be classified as a vintage vehicle; (
2. b)to determine whether a vintage vehicle is fifty years or older (to be reckoned from the date of manufacture); and (
3. c)to calculate the registration value of any such vehicle for the purpose of calculating the registration tax payable on such vehicle, if applicable; "Worldwide Harmonized Light Vehicle Test Procedure (WLTP)" means a global, harmonized standard for the measurement of, inter alia, CO 2 emissions in traditional and hybrid cars which was developed by the United Nations Economic Commission for Europe to replace the New European Driving Cycle (NEDC) as the MOTOR VEHICLES REGISTRATION AND LICENSING European vehicle homologation procedure.

(2)For the purposes of this Act a motor vehicle in respect of which any works have been done in Malta, including the fitting of an engine to a chassis or frame, shall be deemed to have been manufactured in Malta if the chassis or frame had not formed part of any motor vehicle imported into Malta or if the chassis or frame had formed part of a motor vehicle whose registration in Malta has been cancelled.

(3)Any reference in this Act to the owner of a motor vehicle shall be construed as including a reference to every co-owner thereof and to every person who has at the time relevant to such reference the motor vehicle in his possession or under his control. Motor vehicles to be registered. Added by: VI. 2009.5. Amended by: XI. 2010.4; III. 2013.45. 2A.

(1)No person shall have in his possession or charge any motor vehicle which has not been registered with the Authority and on which the applicable registration tax has not been paid unless (

1. a)that person is an authorized manufacturer, agent or dealer of motor vehicles and the vehicle in his possession or charge is not left standing on the road or is not being used on the road, or (
2. b)the vehicle is registered in another country and may be used temporarily on the roads in Malta in accordance with the provisions of article 18.

(2)No motor vehicle shall be used on the road without a circulation licence issued by the Authority unless that vehicle is the subject of an exemption under this Act or has a valid circulation licence issued by the competent authority in another country. Charge to tax. Amended by: XXIII. 2000.30: XIX. 2005.3. Substituted by: VI. 2009.6. Amended by: XI. 2010.5; III. 2013.46; XIII. 2015.106; XII.2023.34. 3.

(1)There shall be charged and levied by the Authority on account of the Government a registration tax and a circulation licence fee at the rate or in the amount specified in this Act on the registration and licensing of (

1. a)every motor vehicle imported or brought into Malta, and (
2. b)every motor vehicle manufactured in Malta, unless the vehicle is the subject of an exemption under this Act or is already registered and licensed in another country and is brought or i mported temporarily into Malta i n accordance with the provisions of article 18: Provided that the payment of registration tax in respect of a used motor vehicle which is registered with the Authority by authorised motor vehicle importers or authorised motor vehicle dealers may be deferred until such date in which that vehicle is licensed by the Authority: Provided further that should the registration tax and, or value applicable at the date of payment of the tax be lower than that applicable on the date of deferred registration, an authorised motor vehicle importer or an authorised motor vehicle dealer shall pay the registration tax applicable at date of payment of the said registration tax. MOTOR VEHICLES REGISTRATION AND LICENSING (1A) As from the 1st January 2024 and thereafter, the registered owner of an M1 motor vehicle originally registered in any country other than a third country prior to the 1st January 2009 and which was subsequently registered in Malta after such date and is still licensed and for which the registration tax and annual circulation licence fee imposed were in accordance to the Second Schedule, Category A and the Fourth Schedule, Category 1A, shall have the right to shift the registration tax and annual circulation tax regimes as explained below: Provided that, upon exercising the right to pay the registration tax and annual circulation licence fee leviable in terms of the Second Schedule, Category AAA for registration tax and Fourth Schedule, Category 2 for the annual circulation licence fee instead of that leviable in terms of the paragraphs of the Second Schedule, Category A and the Fourth Schedule, Category 1A, such person shall be obliged to receive a refund from the Authority in credit for any difference which there may be between the sum total of registration tax and annual circulation licence fees payable up to such date calculated in terms of the paragraphs of the Second Schedule, Category AAA for registration tax and the Fourth Schedule, Category 2 for the annual circulation licence fee and the sum total of registration tax and annual circulation licence fees payable up to such date calculated in terms of the paragraphs of the Second Schedule, Category A and the Fourth Schedule, Category 1A. (1B) The owner who decides to exercise his right in terms of sub-article (1A) shall be obliged to receive a credit on that particular licensed vehicle which shall be deducted from the annual circulation licence, if any, and this between the difference of the total sums of registration tax and annual circulation licence fees calculated in the manner established in the proviso to sub-article (1A) contemporaneously with the exercise of such right and the payment, for the first time, of the circulation licence fee in terms of the Fourth Schedule, Category 2. (1C) As from the 1 st January 2024 and thereafter the registered owner of a motorcycle originally registered in any country other than a third country prior to the 1st January 2009 and which was subsequently registered in Malta after such date and is still licensed and for which the registration tax and annual circulation licence fee leviable were in accordance to the Second Schedule, Category C and the Fourth Schedule, Category 3, shall have the right to shift the registration tax and annual circulation tax regimes as explained below: Provided that upon exercising the right to pay the registration tax and annual circulation licence fee leviable in terms of the Second Schedule, Category CC for registration tax and the Fourth Schedule, Category 4 for the annual circulation licence fee and instead of that leviable in terms of paragraphs of the Second Schedule, Category C and the Fourth Schedule, Category 3 such person shall be obliged to receive a refund from the Authority in credit for any difference which there might be between the sum total of registration tax and annual circulation licence fees payable MOTOR VEHICLES REGISTRATION AND LICENSING up to such date calculated in terms of the paragraphs of the Second S c h e d u le , Ca te go r y C C f o r r e g ist r a t io n t a x a nd t h e Fo u rt h Schedule, Category 4 for the annual circulation licence fee and the sum total of registration tax and annual circulation licence fees payable up to such date calculated in terms of the paragraphs of the Second Schedule, Category C and the Fourth Schedule, Category 3. (1D) The owner who decides to exercise his right in terms of subarticle (1A) shall be obliged to receive a credit on that particular licensed vehicle which shall be deducted from the annual circulation licence, if any, and this between the difference of the total sums of registration tax and annual circulation licence fees calculated in the manner established in the proviso to sub-article (1A) contemporaneously with the exercise of such right and the payment, for the first time, of the circulation licence fee in terms of the Fourth Schedule, Category 4.'

(2)There shall also be charged and levied by the Authority on account of the Government a registration tax and a circulation permit fee as specified in this Act in respect of (

1. a)motor vehicles hired or leased from a vehicle hire undertaking licensed in another Member State which are brought into Malta under a contract of lease or hire by a person residing in Malta for a period which exceeds thirty days to be reckoned from the date of arrival of the said motor vehicle in Malta; and (
2. b)motor vehicles hired or leased from a vehicle hire undertaking licensed in another Member State which are brought into Malta under a contract of lease or hire by any person other than a person residing in Malta and which does not qualify under any of the exemptions or concessions specified in article 18 or, in the event that such motor vehicles qualify for such an exemption, following the expiry of the period for which such motor vehicles have been exempt [together with the period stipulated in article 4

(4)] if such motor vehicles continue to be used on the road in Malta after the expiry of such period: Provided that the provisions of this article and of article 4 regulating motor vehicles brought into Malta from another Member State under a contract of lease or hire shall only apply to motor vehicles which are not used for hire or reward.

(3)With regard to motor vehicles specified in sub-article

(2), the registration tax payable shall be as follows: (

1. a)where the contract of lease or hire expires prior to the lapse of four years to be reckoned from the date of arrival of the said motor vehicle in Malta, where such motor vehicle is brought into Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, at the rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be, MOTOR VEHICLES REGISTRATION AND LICENSING which shall be applied at the percentage rates specified in the Fifth Schedule: Provided that, with regard to motor vehicles brought into Malta from another Member State by any person other than a person residing in Malta which qualify under any of the exemptions or concessions specified in article 18 and which continue to be used on the road in Malta after the expiry of the period for which they have been exempt, the period is to be reckoned from the date of expiry of the exemption or concession, as the case may be; (
2. b)where the contract of lease or hire expires after the lapse of four years to be reckoned from the date of arrival of the said motor vehicle in Malta, where such motor vehicle is brought into Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, at the full rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be: Provided that, with regard to motor vehicles brought into Malta from another Member State by any person other than a person residing in Malta which qualify under any of the exemptions or concessions specified in article 18 and which continue to be used on the road in Malta after the expiry of the period for which they have been exempt, the period is to be reckoned from the date of expiry of the exemption; and (
3. c)where the contract of lease or hire expires prior to the lapse of four years to be reckoned from the date of arrival of the said motor vehicle in Malta and such motor vehicle is brought into Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, in the event that such contract of lease or hire is extended for a further period which does not, when added to the period during which the vehicle was already being used on the road in Malta, exceed four years from the date when such motor vehicle was first brought into Malta, applicant shall pay a further sum by way of registration tax for the period for which the contract of lease or hire has been extended in terms of the Fifth Schedule, less the amount of registration tax already paid when the vehicle was first brought into Malta: Provided that, in the event that the contract of lease or hire is extended following the expiration or termination of the first extension, for whatsoever period, the registration tax payable shall be at the full rate or in the amount specified in the First Schedule or MOTOR VEHICLES REGISTRATION AND LICENSING the Second Schedule, as the case may be, less the amount of registration tax already paid when the vehicle was first brought into Malta.

(4)(a) With regard to the case specified in sub-article

(3)(a), where the contract of lease or hire is terminated prior to the expiration of the term on the basis of which the registration tax had been calculated and the said motor vehicle is taken out of Malta, the person who had paid the registration tax, or his authorised assignee, shall be entitled to a refund of a sum equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule. (b) With regard to the case specified in sub-article

(3)(b), when the contract of lease or hire expires, or is terminated prior to the lapse of the term stipulated in the said contract, and the motor vehicle is taken out of Malta, the person who had paid the registration tax, or his authorised assignee, shall be entitled to a refund of a sum equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule. (c) With regard to the case specified in sub-article

(3)(c), where the contract of lease or hire as extended, expires, or is terminated prior to the term stipulated in the said contract, and the motor vehicle is taken out of Malta, the person who had paid the registration tax, or his authorised assignee, shall be entitled to a refund of a sum equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule. (d) Upon the exportation and deregistration of a motor vehicle which had been registered in Malta by a vehicle hire undertaking established in Malta, being a motor vehicle which had been used solely and exclusively for the purpose of leasing or hire, such vehicle hire undertaking may apply with the Authority for a refund equivalent to the nominal amount of residual registration tax applicable to the said motor vehicle at the rate or in the amount as specified in the Fifth Schedule.

(5)With regard to the motor vehicles specified in sub-article

(2)(a) and (b), where the contract of lease or hire expires or is terminated prior to the lapse of four

(4)years from the date when such motor vehicle was first brought into Malta, and the motor vehicle is not taken out of Malta but continues to be used on the road in Malta by a person residing in Malta or by any person other than a person residing in Malta in such cases where none of the exemptions or concessions specified in article 18 apply, not being the person who had originally brought the said motor vehicle into MOTOR VEHICLES REGISTRATION AND LICENSING Malta from another Member State under a contract of lease or hire, such person who shall continue to use the said motor vehicle on the road in Malta under a new contract of lease or hire from a vehicle hire undertaking licensed in another Member State shall pay a sum, by way of registration tax, for the period for which the said person has taken the said motor vehicle under a contract of lease or hire in terms of the Fifth Schedule, less the amount of registration tax already paid when the vehicle was first brought into Malta or when registration tax was once again paid on the said motor vehicle in the event that the said motor vehicle continued to be used on the road in Malta under a new contract of lease or hire from a vehicle hire undertaking licensed in another Member State, as the case may be: Provided that, in the event that the total period of time for which a motor vehicle brought into Malta continues to be used on the road in Malta under contracts of lease or hire taken out from a vehicle hire undertaking licensed in another Member State exceeds four years, upon the final registration which will extend the period for which such motor vehicle shall be used on the road in Malta beyond four years, registration tax shall be charged at the full rate or in the amount specified in the First Schedule or the Second Schedule, as the case may be, less the amount of registration tax already paid when the vehicle was first brought into Malta or when registration tax was once again paid on the said motor vehicle in the event that the said motor vehicle continued to be used on the road in Malta under a new contract of lease or hire from a vehicle hire undertaking licensed in another Member State, as the case may be. 3A. Every motor vehicle imported or brought into Malta or manufactured in Malta shall, unless otherwise directed by the Authority, be accompanied by a certificate of conformity issued by t h e m a n u f a c t u r e r, o r a n y o t h e r s i m i l a r a n d e q u i v a l e n t documentation in respect to the motor vehicle as proof that it complies with all relevant type approval requirements which the Authority may from time to time request, or as may be prescribed. Certificate of conformity. Added by: VI. 2009.7. 4. Every person who imports or brings a motor vehicle into Malta, every person residing in Malta who brings into Malta a motor vehicle from another Member State under a contract of lease or hire for a period which is subject to the payment of registration tax in terms of article 3

(2)and every person who manufactures a motor vehicle in Malta shall, by not later than the first working day following the arrival of the motor vehicle into Malta or following its manufacture, give notice of such importation, bringing in or manufacture to the Authority in such manner as the Authority may from time to time direct, or as may be prescribed by regulations. Notice of importation, bringing in, or manufacture of motor vehicles. Amended by: XXIII. 2000.30; XIX. 2005.4; VI. 2009.8. Substituted by: XIII. 2015.107. MOTOR VEHICLES REGISTRATION AND LICENSING Motor vehicle not to be taken out of bond or removed from place of manufacture without authorization. Amended by: XXIII. 2000.30; XIX. 2005.5. 5.

(1)No motor vehicle may be released from customs or taken out of any customs bond and no motor vehicle manufactured in Malta may be removed from the place in which it has been manufactured and used, or kept on the road, except with the authorization in writing of the Authority. Classification of motor vehicles. Amended by: IX. 2001.15; XXIII. 2000.30; XIX. 2005.6. Substituted by: VI. 2009.6. Amended by: XI. 2010.6; XIII. 2015.108; VII.2022.51. 6.

(1)Every motor vehicle imported or brought into Malta and which is not registered in Malta, including such motor vehicles brought into Malta from another Member State under a contract of lease or hire which are subject to the payment of a registration tax in terms of article 3

(2)and every motor vehicle manufactured in Malta shall be classified by the Authority under one of the categories listed in the First or Second Schedules, as the case may b e , u n le s s t he ve hi c l e i s t he su bj e c t o f a n e xe m p ti o n f r o m registration under this Act.

(2)The said authorization may be made subject to any conditions which the Authority may deem fit to impose for the safeguard of any tax which is or which may become due under this Act.

(2)An M1 motor vehicle imported into Malta which (

1. a)is not a new motor vehicle; (
2. b)is not accompanied by a certificate of conformity issued in accordance with the most recent EC Directive and corresponding emission stage or standard issued by the European Community; and (
3. c)was manufactured more than four years prior to the date of coming into force of the most recent EC Directive as laid down therein and which stipulates the latest emission stage or standard, shall be classified under the Second Schedule and a tax shall be levied thereon at the rate or in the amount specified therein: Provided that the most recent EC Directive shall be the EC Directive applicable at the point of import of the motor vehicle.

(3)Any N1, N2, N3, M2 and M3 vehicle and any motor vehicle classified as a special purpose motor vehicle imported or brought into Malta or manufactured in Malta shall, for registration purposes, be accompanied by a document issued by the manufacturer which identifies the emission level of the vehicle: Provided that where the said document does not identify the emission level of the motor vehicle, the classification of the vehicle shall be based on the year of manufacture of the vehicle, and the tax to be levied thereon shall be at the rate specified in the First and Second Schedules. Anti-abuse provision. Added by: VI. 2009.10. 6A. Without prejudice to the provisions of article 19

(3)(i), any motor vehicle imported into another Member State from a third country with the scope of being used in Malta, shall on its entry into Malta be deemed to have been imported into Malta so long as the owner of the vehicle does not prove to the Authority that the motor vehicle was used by him in the Member State from where it MOTOR VEHICLES REGISTRATION AND LICENSING was brought. 7.

(1)Where an M1 motor vehicle is imported or brought into Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the m a x i m um a p p l i c a b l e CO 2 , a n d , wh e r e ap p l i c a b l e , a l s o t h e particulate matter, attributed to such a motor vehicle of the same category. Provisional classification. Amended by: XXIII. 2000.30; XIX. 2005.7; VI. 2009.11; XI. 2010.7.

(2)Where a motor vehicle, other than an M1 motor vehicle, is imported or brought into Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maximum applicable cc.

(3)Where the Authority is not satisfied that it has all the information or evidence relevant to the proper classification of a motor vehicle it may provisionally classify that motor vehicle under any category which it deems appropriate in the circumstances.

(4)Upon presentation of the relevant certification, the Authority may at any time replace a provisional classification by a definitive classification either under the same category or under a different category, and the registration tax due under this Act on the registration of the relevant motor vehicle shall upon such definitive classification be adjusted and due accordingly in accordance with the provisions of article 11. 8.

(1)Registration tax on M1, M2 and M3 vehicles shall be due on the registration value of a motor vehicle classified or provisionally classified under the Second Schedule, at the rate or in the amount specified against the respective category and in accordance with the criteria identified under each Schedule: Provided that in respect of used M1 vehicles classified under the Second Schedule other than those classified under article 6

(2)shall not exceed the residual depreciated tax value of an identical or similar motor vehicle on the Maltese market.

(2)Registration tax on N1, N2 and N3 vehicles shall be at the rates or amounts specified in the First Schedule.

(3)In respect of motor vehicles which are brought into Malta having been leased or hired from another Member State which are subject to the payment of a registration tax in terms of article 3

(2), the registration tax payable shall be as provided in article 3

(3).

(4)M1 motor vehicles with CO₂ emission levels equal to, or higher than two-hundred

(200)according to NEDC standard or two-hundred and twenty

(220)or higher according to WLTP standard, and having an emission level equivalent to the latest European Standard or latest European Standard minus one or latest European Standard minus two, and motor cycles with an engine capacity equal to, or higher than eight-hundred and one (801cc) which are to be registered for the first time, or are already registered as racing vehicles with the Authority in accordance with Rate of registration tax and circulation licence fee. Amended by" IX. 2001.18; XIX. 2005.8. Substituted by: VI. 2009.12. Amended by: XI. 2010.8; V. 2012.36; III. 2013.47; XIII. 2015.109; XV. 2016.22; XVIII.2021.36; XII.2023.35; IX.2025.40; III.2026.34. MOTOR VEHICLES REGISTRATION AND LICENSING this Act, may be registered to be used on the road in Malta solely and exclusively on Fridays as from 18.00 onwards, Saturdays, Sundays, national holidays and other public holidays: Provided that registration tax on the said M1 motor vehicles and motorcycles shall be charged at the rate established in the Second Schedule.

(5)A circulation licence fee shall be due on the licensing of M1 motor vehicles and motor cycles registered in terms of subarticles

(3)and

(4)at the full rate specified in the Fourth Schedule and every year thereafter.

(6)Where a motor vehicle registered in terms of sub-article

(4)is used on the road on any day other than Fridays as from 18.00hrs onwards,Saturdays, Sundays, national holidays or other public holidays the registered owner of the said vehicle (

1. a)shall immediately pay the full amount of registration tax which was due on the date of registration of the said vehicle were the vehicle to be registered to be used on the road on any day of the week, less the amount of registration tax already paid when the vehicle was registered if that was the case, and (
2. b)shall be liable to the penalties provided for in article 21

(1): Provided that any person who without making use thereof, with regard to an M1 motor vehicle or a motor cycle which has been registered with the Authority for use on the road in Malta solely and exclusively on Friday as from 18:00 onwards, Saturdays, Sundays, national holidays and other public holidays, fails to keep such M1 vehicle or motor cycle garaged on any other day shall also be guilty of an offence and shall also be liable to the punishment stipulated in article 21

(7)Where the Authority receives a request for the use of a vehicle registered in terms of the provisions of sub-article

(4)not to remain limited only to Fridays as from 18.00hrs onwards, Saturdays, Sundays, national holidays and public holidays, the Authority shall determine the value of that vehicle for the purpose of calculating the registration tax payable thereon and the registered owner or purchaser, as the case may be, shall pay sixty per cent of the amount of tax determined. The provisions of article 9

(2)shall apply mutatis mutandis for the purpose of determining the value of the said vehicle at the time of valuation: Provided that, in such cases where the registration value of the motor vehicle in question is higher than the registration value used for the purposes of calculating the registration tax payable when the said motor vehicle was first registered, the registration value used during first registration shall apply for the purpose of calculating the difference in the registration tax payable.

(8)A circulation licence fee shall be due on the licensing of a motor vehicle registered under this Act at the rate specified in the Fourth Schedule and every year thereafter: MOTOR VEHICLES REGISTRATION AND LICENSING Provided that the owner of a motor vehicle shall be exempted from renewing the circulation licence thereof where that motor vehicle (

1. a)is being held by the Police or Customs or the Authority or the Agency, or (
2. b)has been seized by a Court’s order, or (
3. c)has been stolen and the theft has been reported to the Police, or (
4. d)has been exported, or (
5. e)its owner is being held in jail or is serving a prison sentence; or (
6. f)its owner is hospitalised on a long-term basis or was suffering from a medical condition which prevented him from renewing the circulation licence thereof: Provided further that such exemption shall cease once the vehicle is returned to the owner in respect of paragraphs (a), (
7. b)and (c), or the owner leaves prison in respect of paragraph (e): Provided further that such vehicle shall not be driven on the road until the licence thereto has been renewed.

(9)Where an M1 motor vehicle, already registered by the Authority, is fitted with a new engine or its engine is fitted with a device in respect of which there is in force a certificate of conformity issued by the manufacturer, and thus qualify for reduced CO 2 or particulate matter levels, that vehicle shall qualify for a circulation licence fee applicable to those reduced CO 2 or particulate matter levels: Provided that vehicle is covered by a reduced emissions certificate issued by an authorised examiner or an accredited testing facility. Provided further that where such motor vehicle had been registered with the Authority prior to the 1st January, 2009, it shall be classified under the respective cc of that engine and the appropriate circulation licence fee shall apply.

(10)Where a motor vehicle other than an M1 motor vehicle, is fitted with a new engine, that vehicle shall qualify for a circulation licence fee applicable to that engine’s cc.

(11)In the determination of the CO2 emission levels of any motor vehicle, the combined level of carbon dioxide standard shall apply.

(12)Whenever a discrepancy may arise between the applicable registration tax and, or the applicable circulation licence fee relative to any vehicle as a result of any difference between the computation of such tax and, or fee consequent to the application of the NEDC standard or the WLTP standard, the Authority shall apply such correctory measures as may be necessary in order to establish a uniform rate of tax or fee irrespective of the applicable NEDC or WLTP standard and to cancel out the discrepancy which would MOTOR VEHICLES REGISTRATION AND LICENSING otherwise result. Conversion of licensing regime of the vehicle. Added by: XVIII.2021.37. 8A.

(1)All the owners of M1 motor vehicles as well as motor cycles which are already registered with the Authority for use on the road in Malta may apply with the Authority in order to convert the licensing regime of their vehicle for use on the road in Malta solely and exclusively on Fridays as from 18.00hrs onwards, Saturdays, Sundays, national holidays and other public holidays.

(2)The application shall be submitted by means of such form and according to such procedures as may be established by the Authority from time to time.

(3)The circulation licence fee payable in respect of motor vehicles, including motor cycles, whose licensing regime is converted in terms of sub-article

(1)shall be calculated at thirty-five per cent (35%) of the rate specified in the Fourth Schedule.

(4)No refund of the registration tax, or any part thereof, paid upon the registration of the vehicle for use on the road in Malta may be claimed in respect of any motor vehicle, including motor cycle, upon conversion of its licensing regime in terms of sub-article

(1).

(5)All motor vehicles and motor cycles whose licensing regime is converted in terms of sub-article

(1)shall be kept in a garage and may not be used nor parked on the road in Malta on any day other than Fridays as from 18.00hrs onwards, Saturdays, Sundays, national holidays and other public holidays.

(6)The owner of any motor vehicle or motor cycle whose licensing regime is converted in terms of sub-article

(1)may apply with the Authority, on such form and according to such procedures as may be established by the Authority from time to time, in order for the use in the road of such motor vehicle or motor cycle not to remain limited only to Fridays as from 18.00 hrs onwards, Saturdays, Sundays, national holidays and other public holidays. In such an event, the applicant shall be obliged to pay a sum equivalent to the circulation licence fee at the full rate specified in the Fourth Schedule for the period from the date when such application is accepted until the date of renewal of the circulation licence fee less the sum paid at the reduced rate established in sub-article

(3). Collectors’ motor vehicles. Added by: VII.2019.43. Renumbered by: XVIII.2021.37. 8B. Vehicles which are imported into Malta from third countries and which are classified as collectors’ motor vehicles shall be exempt from the payment of registration tax and circulation licence fee on condition that these are not, at any time, driven, used or parked on the roads in Malta. MOTOR VEHICLES REGISTRATION AND LICENSING 9.

(1)The registration value of a new category M1 motor vehicle, motor cycle, quad bike or quadricycle imported or brought into Malta or manufactured in Malta shall be the price quoted on the invoice, and also, where applicable, the insurance and freight.

(2)The registration value of a used category M1 motor vehicle, motor cycle, quad bike, quadricycle or classic, vintage or veteran vehicle imported or brought into Malta shall be deemed to be the average market value of identical, equivalent, or similar motor vehicles on the Maltese market, which value shall be arrived at by depreciating the manufacturer ’s invoice value and also, where applicable, the insurance and freight of such motor vehicle imported or brought into Malta as new or manufactured in Malta to the current Maltese market value: Registration value. Amended by: XXXII. 2007.77. Substituted by: VI. 2009.13. Amended by: XI. 2010.9; III. 2013.48. Provided that the current Maltese market value shall be determined at the point the motor vehicle is brought to charge to tax: Provided further that where a person who is transferring his residence from a place outside Malta to a place in Malta applies for an exemption from the payment of registration tax in respect of a motor vehicle brought or imported into Malta in terms of article 19

(3)(f), the registration value of that vehicle and the registration tax to be paid thereon if the application is rejected shall be those applicable on the date when his application for exemption is received by the Ministry responsible for finance. 10.

(1)Without prejudice to anything contained in any other law the owner of a motor vehicle which has been classified or provisionally classified under this Act shall not carry out or allow any other person to carry out any addition, alteration or adaptation in respect thereto without the authorisation in writing by the Authority.

(2)The owner shall thus give notice to the Authority before he may carry out or allow any other person to carry out such addition, alteration or adaptation and before he may make or allow any other person to make any use thereof, if the description of that motor vehicle would, as a consequence of such works or use, fall within a category other than that under which it has been classified.

(3)When a notice has been given as aforesaid or when any works or use as aforesaid have been carried out or has been made on the authorisation of the Authority, the Authority may convert the classification of the motor vehicle accordingly.

(4)When (

1. a)a conversion of the classification of a motor vehicle is occasioned by any works carried out in respect thereto or by any use made thereof, and (
2. b)the rate of registration tax or the amount of registration tax chargeable with respect to motor vehicles classified under the category to which the classification has been converted is higher than the rate of registration tax or the amount of registration Conversion of classification. Amended by: XXIII. 2000.30; II. 2002.4; II. 2004.44. Substituted by: VI. 2009.14. Amended by: XII. 2014.53; VII.2022.52. MOTOR VEHICLES REGISTRATION AND LICENSING tax charged with respect to the original classification of that motor vehicle, an additional registration tax shall be due at the difference between the said two rates on the registration value of that motor vehicle as determined at the time of the original classification or in an amount equivalent to the difference between the said two amounts, as the case may be: Provided that the provisions of this sub-article shall not apply if the conversion of the classification occurs later than sixty months from the date on which the original classification had been made in the case (
3. i)where the motor vehicle was first registered under this Act before the 31st December, 2001; or (
4. ii)of the conversion in the classification of a motor vehicle for hire, or a light passenger transport vehicle: Provided further that the provisions of this sub-article shall not apply if the conversion of the classification occurs later than thirty-six months following the date of the original classification in the case of vehicles registered for use as motor vehicles for hire.

(5)Where an N1 motor vehicle is converted into an M1 motor vehicle, the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle in the highest band under the Second Schedule whether the vehicle is powered by a petrol engine or by a diesel engine. The registration value (RV) of a motor vehicle as converted shall be deemed to be that of a used M1 motor vehicle.

(6)Where an N1 motor vehicle is converted into an M1 motor vehicle, the circulation licence fee payable on that vehicle as converted shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule.

(7)For the purposes of sub-article

(3), the term "original classification" does not include a provisional classification made in terms of article 7.

(8)Where a vehicle that was manufactured as an M1 vehicle is presented for registration as, or has been converted to, an N1 vehicle (

1. a)the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle; and (
2. b)the circulation licence fee payable on that vehicle shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule.

(9)Where a vehicle that was manufactured as an N1 vehicle with three or less seats is presented for registration as, or has been converted into an N1 vehicle having more than three seats after the date of manufacture - MOTOR VEHICLES REGISTRATION AND LICENSING (

1. a)the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle; and (
2. b)the circulation licence fee payable on that vehicle shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule.

(10)Where a vehicle was manufactured as an N1 vehicle with more than three seats, and which vehicle model is also manufactured as an M1 vehicle, and which vehicle is included in a list published by the Authority from time to time in the Government Gazette (

1. a)the Authority shall classify that vehicle under the Second Schedule and for registration tax purposes shall apply the rate applicable to an M1 motor vehicle; and (
2. b)the circulation licence fee payable on that vehicle shall be that applicable to an M1 vehicle as provided for in the Fourth Schedule: Provided that the list which shall be published by the Authority from time to time in the Government Gazette shall not be construed as an exhaustive list and the Authority shall have the right to classify as an M1 vehicle rather than as an N1 vehicle any vehicle which it may deem to be a vehicle not primarily used for the carriage of goods and this in spite of the fact that the vehicle is presented for registration with a certification as an N1 vehicle, so that it shall be incumbent on the person seeking to register a vehicle which is to be imported or brought into Malta to verify with the Authority as to whether such vehicle shall be classified as an M1 vehicle or an N1 vehicle.

(11)In establishing whether a vehicle was manufactured as an N1 or M1 vehicle, the Authority may ask the person presenting the vehicle for registration for a copy of the certificate of conformity, or a declaration from the manufacturer to confirm whether the vehicle was manufactured as an N1 or M1 vehicle, and the number of seats at manufacturing stage. 11.

(1)Subject to the provisions of articles 11A, 12 and 23, the registration tax charged under this Act in respect of a motor vehicle shall be payable to the Authority on the day on which the classification or provisional classification of that motor vehicle has been made by the Authority.

(2)Any registration tax paid in respect of a motor vehicle which has been provisionally classified under this Act shall be set off against the registration tax determined by reference to the definitive classification and where the registration tax so determined is less than the amount paid the difference shall be refunded to the person who is the owner of the motor vehicle at the time of such definitive classification.

(3)The owner of a motor vehicle shall be liable for any Payment of the registration tax. Amended by: XXIII. 2000.30; VI. 2009.15. MOTOR VEHICLES REGISTRATION AND LICENSING registration tax due under this Act in respect of that motor vehicle and when two or more persons are so liable their liability shall be joint and several. Appeals. Added by: VI. 2009.16. Amended by: XV. 2009.49. Substituted by: XI. 2010.10. Amended by: XIII. 2015.110. 11A.

(1)Any person who has paid or who is liable to pay vehicle registration tax may appeal against the amount of tax charged within twenty-one days from the date that amount is communicated to that person.

(2)An appeal 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 prescribed thereunder.

(3)Where the Tribunal determines that the amount due in respect of registration tax is less than the amount paid, the Authority shall, within ninety days from such decision, repay on account of the Government the amount overpaid to the appellant concerned.

(4)Where the Tribunal determines that the amount due in respect of the registration tax is greater 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.

(5)Interest at 8% per annum shall be payable by the Authority where it fails to comply with sub-article

(3), or by the appellant where he fails to comply with sub-article

(4). Postponement of the registration tax. Amended by: XXIII. 2000.30; XIX. 2005.9; VI. 2009.17. 12.

(1)The Authority may postpone the date on which the registration tax or any part thereof is payable and it may in such a case require the payment of such deposit or the provision of such security and impose any such conditions as it may deem fit for the safeguard of any registration tax which is or which may become due under this Act.

(2)In the case of any breach of any such condition or in any c a se i n w h i c h t h e A u t h o r i t y h a s r ea s o n t o b e l i ev e t h a t t h e registration tax due may not otherwise be collectible the Authority may by order in writing and notwithstanding any postponement given request the payment of any registration tax due and such registration tax shall thereupon become payable forthwith.

(3)The Authority shall have the right to appropriate in its favour on account of any registration tax due and payable any deposit made and any security given in respect thereof. Suit of the Authority. Amended by: XXIII. 2000.

2. A suit or other action for the collection of any tax payable under this Act may be instituted by the Authority in the competent court of civil jurisdiction not later than two years from the end of the year during which the motor vehicle in respect of which the tax is payable has last been found to be in the possession of any person in Malta. MOTOR VEHICLES REGISTRATION AND LICENSING
3. Upon the payment of the registration tax in respect of a motor vehicle, the Authority shall register that motor vehicle and shall issue a certificate of registration as prescribed by regulations.
4. Deleted by Act XXX.2002.
6. The Authority may on being satisfied that a motor vehicle registered in Malta has been permanently exported out of Malta or knocked down, demolished, destroyed or irreparably damaged cancel the registration of that motor vehicle.
7. Deleted by Act VI.2009.
8. 17A.

(1)Where a motor vehicle is provisionally registered by the Authority, the registration tax due shall be that specified in the Third Schedule.

(2)No motor vehicle shall be registered as a provisionally registered vehicle unless the manufacturer or the dealer or the agent or the owner, as the case may be, signs a declaration in such manner as the Authority may prescribe from time to time, to the effect that the motor vehicle will be provisionally registered only to be exported or re-exported.

(3)If after the expiry of the period of ninety days from the provisional registration of the vehicle the manufacturer or the dealer or the agent or the owner fails to present all the documents as may be required by the Authority from time to time, proving that the same vehicle which was registered as a provisionally registered vehicle was in fact exported or re-exported before the expiry of the said period of ninety days, an additional registration tax equivalent to the amount of registration tax due on the date on which the period during which the motor vehicle had to be exported or reexported lapses, according to the respective category of that motor vehicle as specified in the First and Second Schedules, shall be due: Provided that the Authority may extend by a further period of thirty days the period of ninety days mentioned in this subarticle on a written request of the manufacturer, dealer, agent or the owner of the motor vehicle, which written request must be made not later than the last day of the same period of ninety days.

(4)If, following the exportation or re-exportation of that provisionally registered vehicle according to sub-article

(3), that provisionally registered vehicle is again brought into Malta notwithstanding that no addition, alteration or adaptation has been carried out thereto which according to article 12, would result in a change of the classification of that vehicle were it not a provisionally registered vehicle, an additional registration tax shall be due equivalent to the amount of registration tax due on the date of re-entry of that motor vehicle according to the respective category of that motor vehicle as specified in the First and Second Registration of motor vehicles. Amended by: XXIII. 2000.30. Substituted by: VI. 2009.18. Notice of export, loss, etc., of motor vehicle. Amended by: XXIII. 2000.30. Cancellation of registration. Amended by: XXIII. 2000.30. Deemed importation. Provisionally registered vehicles. Added by: II. 2002.5. Amended by: XIX. 2005.10. Substituted by: VI. 2009.20. MOTOR VEHICLES REGISTRATION AND LICENSING Schedules.

(5)No provisionally registered vehicle may be driven on the road without a licence issued by the Authority upon the payment of the applicable circulation licence fee: Provided the amount of circulation licence fee payable in respect of that vehicle shall be at the rate of 12 per cent of the annual circulation licence fee applicable to that vehicle for every month for which the vehicle is licensed. The period for which that vehicle shall be licensed shall not be less than one month. Motor vehicles brought into Malta temporarily. Amended by: XXIII. 2000.30. Substituted by: XIX. 2005.11; VI. 2009.21. Amended by: XI. 2010.11; V. 2012.37; L.N. 426 of 2012; XIII. 2015.111; XVI. 2017.57; IX.2025.41.    Cap. 258.      18.

(1)Notwithstanding anything contained elsewhere in this Act, the following vehicles may, subject to any conditions, restrictions or limitations prescribed by regulations, be used on the road without payment of the vehicle registration tax or part thereof and without the need to be registered with the Authority: (

1. a)any private motor vehicle registered in another country, which satisfies all the following conditions: (
2. i)it is brought temporarily into Malta for a period, consecutive or otherwise, not exceeding seven months in any twelve month period; (
3. ii)by a person who has his normal residence outside Malta; (iii) that person does not have a legally valid identification document issued in terms of the Identity Card and other Identity Documents Act, or is, under the said Act, obliged to be in possession of a legally valid identification document or has not been issued with a residence permit in terms of the Immigration Act; and (
4. iv)the vehicle is for private use or for business use: Provided that where a private vehicle registered in the country of normal residence of the user is used regularly for the journey between his residence in that country and his place of work in an undertaking in Malta, the exemption from the vehicle registration tax shall be without any time limit. For the purposes of the provisions of this paragraph "business use" means the use of a vehicle in the direct exercise of an activity carried out for consideration or financial gain; "private use" means any use other than business use; "private vehicle" means an M1 motor vehicle, including its trailer, if any, a motor caravan, a motor home or an N1 motor vehicle or a cycle; (
5. b)any M1 motor vehicle or cycle registered in another country which is brought into Malta by a person who has been residing outside Malta for at least 185 days and who comes to Malta under a works contract, in MOTOR VEHICLES REGISTRATION AND LICENSING which case the exemption shall be for a period of twelve months from the date of the vehicle’s arrival in Malta; (
6. c)any M1 motor vehicle or cycle which is imported or brought temporarily into Malta by a student who has his normal residence outside Malta for his own use and who is residing in Malta for the sole purpose of pursuing his studies in an educational institution authorized as such by the education authorities; (
7. d)any motor vehicle brought into Malta by a licensed motor vehicle trader as a representative sample of a particular vehicle to be displayed or used for demonstration with a view of obtaining orders for similar vehicles provided the vehicle was brought temporarily into Malta with the authorization of the Authority; (
8. e)goods vehicles registered in another Member State and operated by a haulier established and licensed in that Member State, brought into Malta to carry out international carriage of goods by road covered by a valid Community licence in accordance with Regulation (EC) No 1072/2009 as amended; (
9. f)passenger motor vehicles registered in another Member State and operated by a carrier established and licensed in that Member State, brought into Malta to carry out international carriage of passengers by road covered by a valid Community licence in accordance with Regulation (EC) No 1073/2009 as amended; and (
10. g)with the exception of such vehicles falling under paragraphs (
11. e)and (f), any motor vehicle registered in another country which is used by a person who has his normal residence in Malta for a period of not more than thirty consecutive calendar days which are to be reckoned from the date of arrival of such vehicle in Malta: Provided that, upon arrival of the vehicle in Malta, that person shall notify the Authority and obtain, upon payment of the relative fee, a temporary circulation permit which allows the use of such vehicle in Malta for a maximum period of thirty consecutive calendar days: Provided further that, in the event that such motor vehicle registered in another country is used once again in Malta by a person who has his normal residence in Malta prior to the lapse of three hundred and sixty-five days to be reckoned from the previous date of arrival of such vehicle in Malta, such motor vehicle shall be subject to the payment of registration tax in terms of this Act.

(2)The exemptions under paragraphs (b), (

1. c)and (
2. d)of the MOTOR VEHICLES REGISTRATION AND LICENSING preceding sub-article shall be granted under those conditions, restrictions or limitations prescribed by the Minister responsible for finance.

(3)(Deleted by Act XIII. 2015.111).

(3a)Where a vehicle which is not subject to the exemptions stipulated in sub-article

(1)is brought into Malta and is used on the road without payment of the vehicle registration tax, said vehicle shall be impounded and the owner shall be liable to the payment of the vehicle registration tax together with any administrative costs and penalties which may be established by the Authority and, following such payment, shall be obliged to either register the vehicle or take the said vehicle out of Malta within such time as may be prescribed by the Authority, from time to time: Provided that the owner may, instead of payment of the vehicle registration tax, pay the Authority an administrative penalty of two thousand euro (€2,000) and proceed to take the said vehicle out of Malta within such time as may be prescribed by the Authority.

(4)An M1 motor vehicle or a cycle which is hired or leased from a car hire undertaking established in another Member State by a person who is not a resident of Malta shall be exempt from the requirement to be registered with the Authority and from the payment of registration tax thereon if that vehicle is used in Malta for a continuous period of not more than thirty days, during which period it may (

1. a)be re-hired once only to a person who does not have his normal residence in Malta with a view of the said vehicle being taken out of Malta, or (
2. b)be returned by an employee of the car hire undertaking whether or not the employee has his normal residence in Malta, and where the vehicle remains in Malta for more than thirty days it shall be registered with the Authority and it shall be charged to a registration tax at the rate or in the amount specified in the Second Schedule.

(5)(

1. a)Subject to the provisions of paragraph (b), for the purposes of this article, "normal residence" means the place where a person lives for at least 185 days in each year, because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties. (
2. b)Where the occupational ties of a person are in a place different from that of his personal ties and consequently lives in turn in different places situated in two or more countries, the normal residence of that person shall be regarded as being the place of his personal ties provided that, unless the person is living in another country in order to carry out a task of a definite duration, such person returns there regularly. (
3. c)A person who lives in a country primarily for the MOTOR VEHICLES REGISTRATION AND LICENSING purpose of attending a school or university or other educational or vocational establishment shall not be regarded as having his normal residence in that country. (
4. d)Proof of normal residence shall be given by the person bringing temporarily a motor vehicle into Malta by means of a legally valid identification document, or utility bills, or documents relating to the acquisition of property or to employment or to other transactions carried out in the course of day to day living, and any other valid documents which the Authority may require or accept. 19.

(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)(

1. 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. Exemption from tax. Amended by: II. 2002.6. Substituted by: VI. 2009.22. Amended by: XI. 2010.12; IV. 2011.49; V. 2012.38. (
2. b)Such exemption may be granted with retrospective effect. (
3. c)The Minister responsible for finance may revoke any order made under this article. (
4. 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: (

1. a)vehicles supplied to the Government of Malta for the public service; (
2. b)vehicles supplied to the Armed Forces of Malta; (
3. c)vehicles to be used by institutions of the European Union; (
4. d)vehicles supplied to any international organisation recognised as such by the Minister responsible for foreign affairs for official use in Malta; (
5. e)vehicles supplied under diplomatic, consular or similar arrangements in virtue of the Diplomatic Immunities and Privileges Act; and (
6. 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   MOTOR VEHICLES REGISTRATION AND LICENSING 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)(

1. a)to (
2. 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. Granting of credit. Added by: VI. 2009.23. 19A.

(1)Without prejudice to the provisions of this Act, the Minister responsible for finance may by Order, and according to the terms specified therein, grant credit on registration tax which has been paid or may have to be paid on a motor vehicle within a specified time as may be determined in the Order.

(2)The Minister responsible for finance may revoke any order made under this article. Power to make rules and regulations. Amended by: VI. 2009.24. 20.

(1)The Minister may, with the concurrence of the Minister responsible for finance, by rules published in the Gazette: (

1. a)amend or substitute the First, Second or Third Schedule provided that no such amendment or substitution shall have the effect of increasing the tax charged in accordance with the said Schedules; (
2. b)amend or substitute the Fourth Schedule even if such amendment will have the effect of increasing the fees charged in accordance with the said Schedule; and (
3. c)classify, substitute or modify the category of motor vehicles which may be registered in Malta.

(2)The Minister may make such regulations as he considers necessary for securing the payment and collection of the tax and generally for giving effect to the provisions of this Act and in particular, but without prejudice to the generality of the foregoing, for prescribing (

1. a)the form on which any notice required by this Act is to be given, the time within which such notice is to be given, the particulars which are to be provided in such notice and the documents that are to be submitted with such notice; (
2. b)the amount, the form and the manner in which any deposit is to be made or any security is to be given; MOTOR VEHICLES REGISTRATION AND LICENSING (
3. c)the conditions under which any authorization may be granted under this Act including the requirement for any deposit or security; (
4. d)any thing that may be prescribed under the other articles of this Act. 21.

(1)Any person who (

1. a)without the authorization of the Authority or in violation of any condition under which such authorization may have been granted has in his possession, uses or allows to be used or sells or otherwise transfers or takes out or allows to be taken out of any customs bond or removes or allows to be removed from any place where a motor vehicle has been manufactured any motor vehicle which has not been registered under this Act; or (
2. b)with the intent to evade the registration tax due or which may become due fails to give any notice which he may be required to give in terms of article 4 or article 10

(1)or article 18

(1)(

1. g)or gives in any such notice or in any statement submitted to the Authority for the purposes of this Act information which he knows to be incorrect or incomplete in any material respect; or (
2. c)impedes or obstructs the Authority or any officer authorized by the Authority from or in the performance of any duty or power under any provisions of this Act; or (
3. d)does or omits or suffers to be done or omitted any act or thing with the intent to unlawfully evade or postpone the payment of the registration tax; or (
4. e)being the employer of a person who commits any of the foregoing offences fails to show to the satisfaction of the court that such offence was done without his knowledge and that he could not with reasonable diligence have obtained knowledge thereof; or (
5. f)without the authorisation of the Authority, increases the seating capacity of the vehicle, alters or performs any changes to the vehicle which are not prescribed in the registration certificate; or (
6. g)without the authorisation of the Authority or in violation of any condition under which such authorisation may have been granted, uses or allows to be used a vintage vehicle for any use other than a private use; or (
7. h)makes use of an M1 motor vehicle or a motor cycle which has been registered with the Authority for use on the road in Malta solely and exclusively on Friday as from 18.00hrs onwards, Saturdays, Sundays, national holidays and other public holidays on any other day; or Offences and penalties. Amended by: IX. 2001.16; XXIII. 2000.30; XIX. 2005.12; L.N. 425 of 2007; VI. 2009.25; XI. 2010.13; V. 2012.39; XII. 2014.54; XIII. 2015.112; XVIII.2021.38; VII.2022.53; IX.2025.42; III.2026.35. MOTOR VEHICLES REGISTRATION AND LICENSING (
8. i)being a person who has his normal residence in Malta, fails to notify the Authority of the arrival of a vehicle registered in another country which he intends to use on the road in Malta for a period of not more than thirty consecutive calendar days; or (
9. j)being a person who has his normal residence in Malta, fails to obtain from the Authority a temporary circulation permit for the use in Malta of a vehicle registered in another country for a maximum period of thirty consecutive calendar days; or (
10. k)being a person who has his normal residence in Malta, continues to make use of a vehicle registered in another country after the expiration of the temporary circulation permit issued by the Authority; or (
11. l)being a person who has his normal residence in Malta, makes use of a motor vehicle registered in another country for which a temporary circulation permit for use on the road in Malta has been issued by the Authority prior to the lapse of three hundred and sixtyfive days to be reckoned from the previous date of arrival of such motor vehicle in Malta; or (
12. m)being a person who has his normal residence in Malta, fails to notify the Authority of the arrival of a vehicle registered in another country which he intends to use on the road in Malta; or (
13. n)with the intent to evade the registration tax due or which may become due, fails to give any notice which he may be required to give in terms of article 4, article 10

(1)or article 18

(1)(g) or gives in any such notice or in any statement submitted to the Authority for the purposes of this Act information which he knows to be incorrect or incomplete in any material respect, shall be guilty of an offence and on conviction shall be liable to a fine (multa) not exceeding two thousand five hundred euro (€2,500), or twice the amount of the registration tax endangered, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both such fine and imprisonment.

(2)On the conviction for any offence referred to in sub-article

(1)(a) or (b), the court shall, in addition to the penalty laid down in the said sub-article, order the forfeiture of the motor vehicle to which the offence relates.

(2a)Any person who, without making use thereof, with regard to an M1 motor vehicle or a motor cycle which has been registered with the Authority for use on the road in Malta solely and exclusively on Friday as from 18:00 onwards, Saturdays, Sundays, national holidays and other public holidays, fails to keep such M1 vehicle or motor cycle garaged on any other day shall be guilty of an offence and on conviction, shall be liable to a fine (multa) of two thousand five hundred euro (€2,500).

(3)Notwithstanding the provisions of the Criminal Code the MOTOR VEHICLES REGISTRATION AND LICENSING Attorney General shall always have a right of appeal to the Court of Cri m in al App eal f ro m any j udg m ent g ive n b y th e Co urt of Magistrates in respect of criminal proceedings arising out of the provisions of this Act.

(4)When a new motor vehicle is imported or brought in permanently by a person for his own personal use, the application for the registration of the said motor vehicle together with the required documents shall be submitted to the Authority within thirty days

(30)following the motor vehicle’s arrival in Malta.

(4a)When a person, for unjustified reasons, fails to comply with the provisions of sub-article

(4), he shall be liable to an administrative penalty of thirty euro (€30) for each day that the vehicle remains not registered on the expiry of the said thirty

(30)days: Provided that when a person appeals in accordance with article 11A or any regulations made under this Act, the said application and documentation shall be submitted within twenty

(20)days from the decision of the Tribunal: Provided further that where a person applies for an exemption under article 19, that person shall submit the said application for registration and the documentation accompanying it within twenty

(20)days from the notification of the decision relating to the application for the said exemption.

(4b)The administrative penalty established in sub-article

(4a)shall not apply when the vehicle is an agricultural tractor or a vehicle registered under Category F of the First Schedule.

(5)Where the owner of a motor vehicle, registered and licensed by the Authority, fails to pay, for unjustified reasons, the applicable circulation licence fee on that vehicle within three months from the expiry of the vehicle licence, he shall be liable to an administrative fine, payable to the Authority, of €10 for each month the applicable circulation licence fee remains unpaid, with such amount not exceeding €100, notwithstanding any other action which may be taken in terms of the Traffic Regulation Ordinance or any regulations thereunder.          22.

(1)No prosecution for any offence against this Act may be commenced except at the instance or with the sanction of the Authority. Further provisions relating to prosecutions and penalties. Amended by: XXIII. 2000.30.

(2)The conviction of a person for an offence under this Act shall not relieve that or any other person from any tax to which he may be liable and the payment by any person of any tax shall not relieve him or any other person from liability to prosecution under this Act.

(3)The provisions of this Act shall not affect any criminal proceedings under any other law.  Powers of the Police and Enforcement Officers. Added by: VI. 2009.26. MOTOR VEHICLES REGISTRATION AND LICENSING 22A. Whenever a Police officer or an Enforcement Officer of the Authority reasonably suspects that (

1. a)a motor vehicle has not been registered in accordance with this Act, or (
2. b)a motor vehicle has been converted and a notice in relation to the conversion has not been given under article 10, or (
3. c)any registration tax in respect of a vehicle has not been paid,  the officer may detain the vehicle and shall order the removal of the said vehicle in accordance with the provisions of the Traffic Regulation Ordinance or regulations made thereunder. Drawback. Amended by: XXIII. 2000.30; VI. 2009.27; XI. 2010.14; XIII. 2015.113. 23.

(1)Registration tax paid in accordance with the provisions of this Act shall not be refunded except where:  (

1. a)it has been paid in respect of a motor vehicle imported or brought into Malta or manufactured in Malta which is exported without having been used in Malta; (
2. b)it is refundable in terms of article 3

(4)and article 11

(2); (c) it is subsequently declared not to be payable by means of an exemption order made under article 19

(2); (d) it may be refundable under article 19

(5), or (e) it is subsequently modified by the Administrative Review Tribunal.

(2)The payment of a drawback shall be subject to the production of such documents and to the making and signing of any declaration as the Authority may require. Deferred payment of tax. Added by: L.N. 217 of 2000. Amended by: XXIII. 2000.30. Substituted by: VI. 2009.24. Amended by: XI. 2010.15; IV. 2011.50. Substituted by: V. 2012.40. Amended by: III. 2013.49. Vintage vehicles. Added by: XIII. 2015.114. Amended by: XVIII.2021.38; IX.2025.43. 24. (Deleted by Act XII. 2014.55.). 25.

(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: MOTOR VEHICLES REGISTRATION AND LICENSING (

1. a)the motor vehicle must have an age of thirty years or more to be reckoned from the date of manufacture; (
2. 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 (
3. 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: MOTOR VEHICLES REGISTRATION AND LICENSING 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 a m o u n t o f r e g i s t r a t i o n t a x p a y a b l e t o t h e A u t h o r i t y w h er e 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 MOTOR VEHICLES REGISTRATION AND LICENSING 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 (

1. 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   (
2. 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: Added by: VII.2019.44. MOTOR VEHICLES REGISTRATION AND LICENSING 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 threethousand 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. Added by: XVIII.2021.39.

(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. MOTOR VEHICLES REGISTRATION AND LICENSING FIRST SCHEDULE [Articles 3, 6, 8, 17A] Substituted by: L.N. 191 of 1994. Amended by: IV. 1997.2. Substituted by: XXVI. 1997.2. Amended by: L.N. 18 of 1998; XVI. 1998.2; L.N. 170 of 1998. Substituted by: VI. 1999.2. Amended by: L.N. 110 of 2000. Substituted by: IX. 2001.17; II. 2002.7; II. 2003.39. Amended by: L.N. 94 of 2003. Substituted by: II. 2004.45. Amended by: II. 2006.15. Substituted by: IV. 2007.22; L.N. 425 of 2007; XXXII. 2007.78. Amended by: L.N. 105 of 2008. Substituted by: VI. 2009.29; XI. 2010.16. Amended by: IV. 2011.51; V. 2012.41; L.N. 86 of 2013; III. 2013.50; XII. 2014.56; XIII. 2015.115; XV. 2016.23; XVI. 2017.58; XVIII.2021.40; VII.2022.54; III.2026.36. 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 units 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 x 0.39 x €1 vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg Kg x 0.39 + cc x 0.43 x €1 vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg Kg x 0.43 + cc x 0.48 x €1 Latest Euro standard -1 MOTOR VEHICLES REGISTRATION AND LICENSING vehicles with a maximum authorised mass of up to 1,305 kg Kg x 1.00 + cc x 1.10 x €1 vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg Kg x 1.10 + cc x 1.20 x €1 vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg Kg x 1.20 + cc x 1.30 x €1 Latest Euro standard -2 vehicles with a maximum authorised mass of up to 1,305 kg Kg x 6.00 + cc x 6.00 x €1 vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg Kg x 7.00 + cc x 7.00 x €1 vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg Kg x 8.00 + cc x 8.00 x €1 Latest Euro standard -3 and older vehicles with a maximum authorised mass of up to 1,305 kg Kg x 25.00 + cc x 25.00 x €1 vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg Kg x 27.00 + cc x 27.00 x €1 vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg Kg x 30.00 + cc x 30.00 x €1 N2 vehicles, special purpose vehicles and tractor units Latest Euro standard and Latest Euro standard -1 vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg Latest Euro standard -2 vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg Kg x 5.00 + cc x 7.00 x €1 Latest Euro standard -3 and older vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg Kg x 12.00 + cc x 15.00 x €1 N3 vehicles, special purpose vehicles and tractor units Latest Euro standard and Latest Euro standard -1 vehicles with a maximum authorised mass exceeding 12,000 Latest Euro standard -2 MOTOR VEHICLES REGISTRATION AND LICENSING vehicles with a maximum authorised mass exceeding 12,000 kg up to 25,000 kg Kg x 2.10 + cc x 2.50 x €1 vehicles with a maximum authorised mass exceeding 25,000 kg Kg x 2.70 + cc x 3.50 x €1 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 x 12.00 x €1 vehicles with a maximum authorised mass exceeding 25,000 kg Kg x 10.00 + cc x 13.00 x €1 Tax rate formula: Following the application of the relevant tables under the heading, the total amount of the registration tax shall be equal to the sum total of the maximum authorised mass (

1. kg)of a motor vehicle multiplied by the factor indicated plus the cubic capacity (
2. cc)of the engine of a motor vehicle multiplied by the factor indicated multiplied by €1 and, in respect of used vehicles, this sum shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table hereunder plus 0.5% for each 10,000 kms showing on a vehicle’s 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 category shall 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 4 onwards 13 onward Annual Depreciation 12% 14% 19% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% N/A Total Depreciation 12% 26% 45% 50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 95% For the purpose of registration tax, where a vehicle used for the transport of goods (N1, N2 and N3), or a special purpose vehicle or a tractor unit, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by an official document showing the emission levels equivalent to Euro standards (the said official MOTOR VEHICLES REGISTRATION AND LICENSING document may be a certificate of conformity or a type approval certificate or a vehicle registration certificate or a declaration by the vehicle’s manufacturer), the registration tax rates to be paid thereon shall be equivalent to those under the different Euro standards: Euro Standard Table for Registration Purposes indicating Year of Registration and/or Manufacture of Vehicle Category N1 Max Authorised  Mass 3,500 Kg Reference Mass/Mass in Service (
3. kg)Up to Euro 3/III Euro 4/IV Euro 5/V Euro  6/VI Latest Euro Standard Class 1 (0 1305kg) - pre -2005 20062010 20112014 onwards Euro 6 Class 2  (1306 1760kg) pre -2005 20062010 20112015 Euro 6 Class 3 (1761 2610kg) pre -2005 20062010 20112015 Euro 6 - N2 Max Authorised Mass 3,501 12,000 pre 20062008 2009 2013 onwards Euro 6 N3 Max Authorised Mass 12,001 > pre 20062008 2009 2013 onwards Euro 6 Where an importer or dealer or owner of a motor vehicle intends to change the engine of a motor vehicle prior to its registration with the Authority, he shall inform the Authority in writing. Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard. Where a motor vehicle, which falls under a category to which the First Schedule of this Act applies, registered by a person with disability has been exempted from the payment of registration tax by means of an order issued by the Minister in terms of article 19

(2)of this Act, no refund of the exempted registration tax shall be due in the event that such a vehicle is transferred after ten years from the date of registration. In the event that the vehicle so exempted is transferred prior to the expiration of ten years from the date of registration, the exempted registration tax shall be refunded. The refund due shall be calculated on the basis of the registration tax which would have been due had the exemption not been given discounted at the rate of ten per cent per annum to be reckoned from the date of registration. MOTOR VEHICLES REGISTRATION AND LICENSING Category B: Hydrogen fuel cell, electric, plug-in hybrid electric, range extender electric, and autogas N1, N2 and M3 motor vehicles, special purpose vehicles and tractor units:

5. electric vehicles …………………………..................................... hydrogen fuel cell electric vehicles ……....................................... plug-in hybrid electric vehicles ………......................................... range extender electric vehicles …………..................................... vehicles propelled solely with an autogas fuelling system............. 0% 0% 0% 0% 0% Category C: Vintage Category N vehicles for private use, special purpose vehicles and tractor units N1 vehicles for private use, special purpose vehicles and tractor units with a maximum mass not exceeding 3.5 tonnes and N2 vehicles for private use, special purpose vehicles and tractor units with a maximum mass exceeding 3.5 tonnes but not exceeding 5 tonnes
6. vintage vehicles certified authentic by the vintage vehicle classification Rate of Tax committee: Percentage of RV 1.1 vehicles with an age of 50 years or over from date of manufacture .... 0% 1.2 vehicles with an age of 30 years or over but less than 50 years from date of manufacture .......................................................................... 28.5% N2 vehicles for private use, special purpose vehicles and tractor units with a maximum mass exceeding 5 tonnes but not exceeding 12 tonnes
7. 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 .......................................................................... 0% 28.5% N3 vehicles for private use, special purpose vehicles and tractor units with a maximum mass exceeding 12 tonnes
8. 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 .......................................................................... 0% 28.5% Category D: Agricultural tractors Category T that are supplimented by an ‘a’ index Agricultural tractors ........................................................................................ 0% Category E: vehicles used in enclosed areas Motor vehicles used within enclosed areas, such as dock areas or airports or seaports .......................................................................................................... 0% Category F: machinery without a chassis Forklifts, shovels, excavators, road rollers, bulldozers, road pavers, road scarifiers, rock cutters and asphalt finishers ........................................................................ 0% The total amount of the registration tax for Categories B to F shall be the registration value (RV) multiplied by the indicated % [RV x %]. MOTOR VEHICLES REGISTRATION AND LICENSING Category G: Mobile cranes with a lifting capacity exceeding 50 tonnes: Mobile cranes with a lifting capacity exceeding 50 tonnes……................. 0% Substituted by: SECOND SCHEDULE XXVI. 1997.2. [Articles 3, 6, 8, 17A, 18] Amended by: XVI. 1998.3; Registration tax to be paid on the registration of category Substituted by: M motor vehicles, quadricycles, motor cycles and quad VI. 1999.2; 2009.30. bikes (including electric and hybrid electric motor vehicles) VI. 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.
9. Category A: M1 motor vehicles (including autogas vehicles, vehicles to be registered to be used as taxis, motor vehicles for hire and light passenger transport vehicles), other than those vehicles classified under Category H, whether new or used (rates based on the CO2 and length of the vehicle). Under Category A, CO2 emissions data are measured according to NEDC standard: Petrol engined CO2 Latest European Standard Latest European Standard minus 1 Latest European Standard minus 2 Latest European Standard minus 3 and older 0g/km up to and including 100g/km CO2 x RV x 0.07% CO2 x RV x 0.15% CO2 x RV x 0.20% CO2 x RV x 0.23% More than 100g/ km up to and including 130g/km CO2 x RV x 0.09% CO2 x RV x 0.17% CO2 x RV x 0.23% CO2 x RV x 0.26% More than 130g/ km up to and including 140g/km CO2 x RV x 0.10% CO2 x RV x 0.19% CO2 x RV x 0.26% CO2 x RV x 0.30% More than 140g/ km up to and including 150g/km CO2 x RV x 0.11% CO2 x RV x 0.22% CO2 x RV x 0.29% CO2 x RV x 0.33% More than 150g/ km up to and including 180g/km CO2 x RV x 0.16% CO2 x RV x 0.24% CO2 x RV x 0.32% CO2 x RV x 0.37% More than 180g/ km up to and including 220g/km CO2 x RV x 0.18% CO2 x RV x 0.26% CO2 x RV x 0.35% CO2 x RV x 0.40% More than 220g/ km up to and including 250g/km CO2 x RV x 0.21% CO2 x RV x 0.29% CO2 x RV x 0.38% CO2 x RV x 0.44% MOTOR VEHICLES REGISTRATION AND LICENSING More than 250g/ km CO2 x RV x 0.23% CO2 x RV x 0.31% CO2 x RV x 0.41% CO2 x RV x 0.47% Diesel-engined with particulate matter of 0g/km up to and including 0.005g/km CO2 Latest European Standard Latest European Standard minus 1 Latest European Standard minus 2 Latest European Standard minus 3 and older 0g/km up to and including 100g/km CO2 x RV x 0.07% CO2 x RV x 0.15% CO2 x RV x 0.20% CO2 x RV x 0.23% More than 100g/ km up to and including 130g/km CO2 x RV x 0.09% CO2 x RV x 0.17% CO2 x RV x 0.23% CO2 x RV x 0.26% More than 130g/ km up to and including 140g/km CO2 x RV x 0.10% CO2 x RV x 0.19% CO2 x RV x 0.26% CO2 x RV x 0.30% More than 140g/ km up to and including 150g/km CO2 x RV x 0.11% CO2 x RV x 0.22% CO2 x RV x 0.29% CO2 x RV x 0.33% More than 150g/ km up to and including 180g/km CO2 x RV x 0.16% CO2 x RV x 0.24% CO2 x RV x 0.32% CO2 x RV x 0.37% More than 180g/ km up to and including 220g/km CO2 x RV x 0.18% CO2 x RV x 0.26% CO2 x RV x 0.35% CO2 x RV x 0.40% More than 220g/ km up to and including 250g/km CO2 x RV x 0.21% CO2 x RV x 0.29% CO2 x RV x 0.38% CO2 x RV x 0.44% More than 250g/ km CO2 x RV x 0.23% CO2 x RV x 0.31% CO2 x RV x 0.41% CO2 x RV x 0.47% Diesel-engined with particulate matter of over 0.005g/km Latest European Standard Latest European Standard minus 1 Latest European Standard minus 2 Latest European Standard minus 3 and older 0g/km up to and including 100g/km - CO2 x RV x 0.21% CO2 x RV x 0.32% CO2 x RV x 0.37% More than 100g/km up to and including 130g/ km - CO2 x RV x 0.24% CO2 x RV x 0.36% CO2 x RV x 0.42% More than 130g/km up to and including 140g/ km - CO2 x RV x 0.27% CO2 x RV x 0.41% CO2 x RV x 0.47% More than 140g/km up to and including 150g/ km - CO2 x RV x 0.31% CO2 x RV x 0.45% CO2 x RV x 0.53% More than 150g/km up to and including 180g/ km - CO2 x RV x 0.33% CO2 x RV x 0.51% CO2 x RV x 0.60% More than 180g/km up to and including 220g/ km - CO2 x RV x 0.36% CO2 x RV x 0.56% CO2 x RV x 0.65% CO2 MOTOR VEHICLES REGISTRATION AND LICENSING More than 220g/km up to and including 250g/ km - CO2 x RV x 0.40% CO2 x RV x 0.60% CO2 x RV x 0.70% More than 250g/km - CO2 x RV x 0.43% CO2 x RV x 0.65% CO2 x RV x 0.75% Length 0 up to and including 3450mm More than 3450mm up to and including 3640mm More than 3640mm up to and including 3770mm More than 3770mm up