The provision of insurance and reinsurance services, including related services performed by insurance brokers and insurance agents.
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13.
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Credit, banking and other services The provision of credit, banking and other services specifically in relation to:
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(1)interest charged on the making of any advance or the granting of credit;
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CUSTOMS AND EXCISE TAX
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(2)interest charged on the granting of, or any dealing in, credit guarantees or other security for money;
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(3)transactions, including negotiation, concerning currency, bank notes and coins normally used as legal tender:
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Provided that nothing in this item shall be construed as affecting the provisions of item 10 of this Schedule.
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14.
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Postal services The provision of services by the public postal services and of goods incidental thereto.
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15.
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Cultural and religious services (i) Religious services (ii) The provision of such cultural services as may be approved by the Minister.
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16.
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Services by band clubs The supply of services consisting in public performances by a philharmonic society which the Director is satisfied constitutes a bona fide band club.
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17.
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Sports Supplies of services by non-profit making organisations as may be approved by the Minister.
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18.
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Provisions related to certain exempt services
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(1)The provision of human resources by a non-profit making institution which is recognised as such by the Director for the purpose of providing services referred to in paragraph (2) or (3) of item 7 or in paragraph (1) or (2) of item 8 of this Schedule.
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(2)The provision of services by a non-profit making organisation in the course of an activity designed to raise funds to be used for the provision of services which are exempt in terms of paragraph (2) or (3) of item 7 or of paragraph (1) or (2) of item 8 provided the activity is recognised by the Director as being exclusively designed for the said purpose.
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19.Services by non-profit making organisations to their members The provision of services for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit making organisations with aims of a political, trade union, patriotic, philosophical, philanthropic or civic nature or whose main purpose is to represent and promote the common business or professionals interests of their members: provided that in any case where, in the opinion of the Minister, this exemption is likely to cause distortion of competition, this exemption shall be subject to such exceptions or limitations as the Minister may by order in writing determine.
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20.
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Services by government departments and any other public CUSTOMS AND EXCISE TAX authority
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(1)The provision of any service by any government department and any other public authority but excluding the provision of any service where the exemption is likely to cause significant distortions of competition.
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(2)The provision of agency services related to lotto and lotteries, and such other provisions related to gambling as may be approved by the Minister.
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21.
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Inter Group Services The provision of any service by one company to another when both companies are members of the same group of companies unless the Director is satisfied that the creation of a company or companies within the group has for its main purpose the avoidance of tax; and for this purpose \"a group of companies\" shall have the same meaning assigned to the phrase by article 42 of the Duty on Documents and Transfers Act.
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22.
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Foreign related services Any services referred to in article 22(2) of the Act which is a service (a) physically performed outside Malta; or (b) which consists in the provision of the use of a taxable product.
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23.
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Services by Government controlled organisations The provision of services by Government controlled organisations which carry out telecommunication activities, but excluding the provision of any services where the exemption is likely to cause significant distortions in competition.
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CUSTOMS AND EXCISE TAX Fourth Schedule (Article 19 (e)) Provision of Food Subject to Excise Tax on Services 1. (1) The provision of food which is suitable for immediate consumption, whether such food is consumed at the place where it is provided or not, consisting of: (a) meals or snacks; (b) ice-cream or products containing ice-cream except in family packs, and ice lollies; but excluding: (i) the provision of food in a club exclusively provided to members and their guests; (ii) the provision of food by a canteen situated in a work or study area exclusively provided to workers or students therein.
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(2)For the purposes of paragraph (1) of this item (a) \"meals or snacks\" means and includes: (i) hot and cold dishes including antipasto and dessert; (ii) sandwiches, toast, potato chips, sausage rolls, pizza, pastizzi, qassatat and similar snacks; (iii) biscuits, cakes, confectionery and similar items, but excluding those sealed in a package by the manufacturer and supplied in that original sealed package and those items which individually weigh 500 grammes or more; (b) \"family packs\" means ice-creams of not less than 500 millilitres in volume; (c) \"members\" means persons who are members of a club and who have paid their subscription in advance for a period of not less than one year and whose names appear on the club’s books or registers; (d) \"guests\" means persons who are accompanied by a member while inside the club.
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2.The provision of catering services including outside catering but excluding the provision of catering services at a wedding reception.