Chapter 368 – Motor Vehicles Registration and Licensing Act

MOTOR VEHICLES REGISTRATION AND LICENSING

CHAPTER 368

MOTOR VEHICLES REGISTRATION AND LICENSING ACT To provide for the registration and licensing of motor vehicles in Malta.

Substituted by: VI. 2009.2.

1st January, 1994 ACT X of 1994 as amended by Legal Notice 191 of 1994; Acts IV and XXVI of 1997; Legal Notice 18 of 1998; Act XVI of 1998; Legal Notice 170 of 1998; Act VI of 1999; Legal Notices 110 and 217 of 2000; Acts XXIII of 2000, IX of 2001, II and XXX of 2002, and II of 2003; Legal Notice 94 of 2003; Acts II of 2004, XIX of 2005, II of 2006 and IV of 2007; Legal Notice 425 of 2007; Act XXXII of 2007; Legal Notice 105 of 2008; Acts VI and XV of 2009, XI of 2010, IV of 2011 and V of 2012; Legal Notices 426 of 2012 and 86 of 2013; and Acts III of 2013, XII of 2014, XIII of 2015, XV of 2016 u XVI of 2017 VII of 2018, VII of 2019, XVIII of 2021 VII of 2022 and XII of 2023 and Legal Notice 284 of 2024 and Acts IX of 2025 and III of 2026.

Art. 1

Art. 2

An amateur built motor vehicle is considered to be a new vehicle if, at least, the following parts of the vehicle are new: (a) the chassis; (b) the engine; (c) the steering mechanism; and (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: (a) a Member State, (b) the Channel Islands (Guernsey and Jersey), (c) the Isle of Man, (d) Monaco, (e) Andorra, (f) San Marino, or (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: (a) ‘a’ for wheeled tractors with a maximum design speed below or equal to 40 km per hour; and (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 (a) the date of its original entry into Malta; or (b) from the release of the said vehicle from a bonded warehouse, in accordance with the provisions of article 20; or (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: (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;   (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 (a) to determine whether a vehicle should be classified as a vintage vehicle; (b) to determine whether a vintage vehicle is fifty years or older (to be reckoned from the date of manufacture); and (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.

Motor vehicles to be registered. Added by: VI. 2009.5. Amended by: XI. 2010.4; III. 2013.45.

Art. 2A

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 (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 (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.

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.

Art. 3

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.'

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.

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; (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 (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.

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.

Art. 3A

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.

Art. 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.

Art. 5

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.

Art. 6

Provided that the most recent EC Directive shall be the EC Directive applicable at the point of import of the motor 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.

Art. 6A

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.

Art. 7

Provisional classification. Amended by: XXIII. 2000.30; XIX. 2005.7; VI. 2009.11; XI. 2010.7.

Art. 8

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.

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.

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(2a)

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.

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 (a) is being held by the Police or Customs or the Authority or the Agency, or (b) has been seized by a Court’s order, or (c) has been stolen and the theft has been reported to the Police, or (d) has been exported, or (e) its owner is being held in jail or is serving a prison sentence; or (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), (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.

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.

Conversion of licensing regime of the vehicle. Added by: XVIII.2021.37.

Art. 8A

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.

Collectors’ motor vehicles. Added by: VII.2019.43. Renumbered by: XVIII.2021.37.

Art. 8B

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

Art. 9

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.

Art. 10

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 (i) where the motor vehicle was first registered under this Act before the 31st December, 2001; or (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.

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.

Art. 11

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.

Art. 11A

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.

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

Art. 12

Suit of the Authority. Amended by: XXIII. 2000.30.

Art. 13

MOTOR VEHICLES REGISTRATION AND LICENSING

Art. 14

Art. 15

Deleted by Act XXX.2002.16.

Art. 16

Art. 17

Deleted by Act VI.2009.19.

Art. 17A

17A. (1) Where a motor vehicle is provisionally registered by the Authority, the registration tax due shall be that specified in the Third Schedule.

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.

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.

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.     

Art. 18

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; (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; (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; (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; (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; (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 (g) with the exception of such vehicles falling under paragraphs (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.

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.

Art. 19

Exemption from tax. Amended by: II. 2002.6. Substituted by: VI. 2009.22. Amended by: XI. 2010.12; IV. 2011.49; V. 2012.38. (b) Such exemption may be granted with retrospective effect. (c) The Minister responsible for finance may revoke any order made under this article. (d) The Minister responsible for finance may delegate his authority to any person to put into effect the exemption under paragraph (a).

Granting of credit. Added by: VI. 2009.23.

Art. 19A

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.

Power to make rules and regulations. Amended by: VI. 2009.24.

Art. 20

MOTOR VEHICLES REGISTRATION AND LICENSING (c) the conditions under which any authorization may be granted under this Act including the requirement for any deposit or security; (d) any thing that may be prescribed under the other articles of this Act.

Art. 21

MOTOR VEHICLES REGISTRATION AND LICENSING (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 (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 (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 (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 (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 (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.

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

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.

Art. 22

Further provisions relating to prosecutions and penalties. Amended by: XXIII. 2000.30.

MOTOR VEHICLES REGISTRATION AND LICENSING

Art. 22A

22A. Whenever a Police officer or an Enforcement Officer of the Authority reasonably suspects that (a) a motor vehicle has not been registered in accordance with this Act, or (b) a motor vehicle has been converted and a notice in relation to the conversion has not been given under article 10, or (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.

Art. 23

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.

Art. 24

(Deleted by Act XII. 2014.55.).

Art. 25

MOTOR VEHICLES REGISTRATION AND LICENSING (a) the motor vehicle must have an age of thirty years or more to be reckoned from the date of manufacture; (b) the motor vehicle must be in a state which is as close as possible to its original state as produced by the manufacturer; and (c) the motor vehicle must have been kept in a state which respects the spirit of vintage vehicle preservation.

Provided that the registration value shall not in any event be less than the invoice value.

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.

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

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.

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.

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 (kg) of a motor vehicle multiplied by the factor indicated plus the cubic capacity (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 (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:

1.

2.

3.

4.

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 1. 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 1. vintage vehicles certified authentic by the vintage vehicle classification committee:

1.1 vehicles with an age of 50 years or over from date of manufacture ....

1.2 vehicles with an age of 30 years or over but less than 50 years from date of manufacture ..........................................................................

0% 28.5% N3 vehicles for private use, special purpose vehicles and tractor units with a maximum mass exceeding 12 tonnes 1. vintage vehicles certified authentic by the vintage vehicle classification committee:

1.1 vehicles with an age of 50 years or over from date of manufacture ....

1.2 vehicles with an age of 30 years or over but less than 50 years from date of manufacture ..........................................................................

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.2026.37.

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