If you are an older person who is dependent on care or someone who cares for a dependent family member, a number of tax breaks and deductions as well as various facilitation for acquiring specific goods and services are available. It would benefit you to know what these are and determine if you’re eligible to make use of them.

 

In this section you will find details pertaining to compensation on the purchase of objects for persons with disability; exemptions from payment of vehicle registration duty and exemption from payment of the road license.

 

Malta-Budget 2014

As outlined in the Malta-Budget highlights-2014, [1] pensioners who at present are not paying tax will be exempt from paying the tax on the increase in their income through the cost of living allowance (COLA).

 

This budget also allows pensioners who are also self-employed on a part-time basis to benefit from the 15% tax-rate on a higher part-time income subject to certain conditions.

 

[1] http://wdm.com.mt/wp-content/uploads/2013/07/Malta-Budget-Highlights-2014.pdf.

 

Exemption from Payment of Vehicle Registration Duty

 

Persons with disability or their relatives may be exempt from paying registration tax, duty or VAT (or part thereof) if the taxes have not yet been paid.

 

Eligibility Criteria:

  • Persons with disability, as defined by the 1987 Social Security Act as amended, or their spouses, parents or guardians appointed by the Court are entitled to a partial exemption from the registration tax up to a maximum of €850 if they need a standard car. Persons with disability of over 65 years of age qualify for this part of the benefit only if:

 

  • A KNPD professional certifies that they have a disability as defined by the Social Security Act and can drive a standard car.

 

  • Their relatives are buying a car which can carry a wheelchair, for example a station wagon.

 

  • Persons with a disability who are certified by a KNPD professional as being able to drive only an automatic car are entitled to a tax exemption of up to a maximum of €1,200.

 

  • Persons with a disability who are certified by a KNPD professional as being able to drive only a car that is not automatic but which is modified because of their disability are entailed to:
    • An exemption from the registration tax up to a maximum of €85
    • An exemption from duty up to a maximum of €1,700.
    • VAT refund up to a maximum of €1,700.
  •  Persons with a disability who are certified by the KNPD professional as needing an automatic and modified car (for example, one with controls operated by hand) in order to drive are entitled to:
    • An exemption from the registration tax up to a maximum of €4,500
    • An exemption from duty up to a maximum of €2,400.
    • VAT refund up to a maximum of €2,400.

 

  • Persons with a disability or persons who have a spouse or parent using a wheelchair or buggy and who intend to buy a van with windows that can transport a person with a wheelchair or buggy are entitled to:
    • An exemption from the registration tax up to a maximum of €8,200.
    • An exemption from duty up to a maximum of €2,400.
    • VAT refund up to a maximum of €2,400.

 

Contact:

National Commission Persons with Disability (KNPD)

Bugeja Institute,

Braille Street

Santa Venera SVR 1619

Telephone: +356 22788555

Fax: +356 22788490

Email:helpdesk@knpd.org

Website: www.knpd.org

 

 

Exemption From Payment Of The Road Licence

 

Persons with disability or their relatives can be partially exempted from paying the road licence.

 

Eligibility Criteria:

 

  • A person with disability as defined by the 1987 Social Security Act as amended (please refer to the list to be found in Appendix A, page 111 of the book) and who drives their own vehicle.

 

  • A person with disability as defined by the 1987 Social Security Act as amended (please refer to the list to be found in Appendix A, page 111 of the book) and who has a car registered in their name with the Licensing Department.

 

  • A person in possession of a van with windows and which can transport persons using a wheelchair or buggy.

 

Procedure: National Commission Persons with Disability (KNPD) makes recommendations to the Ministry of Finance for the applicant.

 

Contact:

National Commission Persons with Disability (KNPD)

Bugeja Institute,

Braille Street

Santa Venera SVR 1619

Telephone: +356 22788555

Fax: +356 22788490

Email:helpdesk@knpd.org

Website: www.knpd.org

 

 

Compensation on the Purchase of Objects for Persons with Disability

 

Objects for the Specific Use of Persons with Disability such as imported objects that are manufactured specifically for persons with disability are exempt from duty. However, most of these goods are subject to 5% VAT while some of them are subject to 18% VAT. Persons with disability who buy these goods may ask KNPD for financial compensation equivalent to the VAT paid.

 

The compensation is given upon the presentation of a fiscal receipt and the relevant literature about the goods purchased. Goods for persons with disability which are VAT exempt are:

  •  hearing aids;
  •  crutches;
  •  three wheel walkers;
  •  tripods and quadrupods;
  •  walking frames.

 

Goods for persons with disability which are subject to 5% VAT for which financial compensation may be requested from KNPD are:

 

  • vehicle modifications including hand controls and revolving seats;
  •  amplifiers for communication apparatus for persons with a hearing impairment;
  •  bath tub lifters;
  •  Braille typewriters;
  •  white walking sticks;
  •  walking sticks and ferrules;
  •  special buggies;
  • chair lifts;
  • gutter frames;
  • hoists;
  • lifts used to put wheelchairs in cars;
  • mouthsticks;
  • platform stair lifts;
  • pressure relief cushions;
  • prone standers;
  • pressure relief mattresses;
  • raised toilet seats;
  • padded/inflatable toilet seats;
  • manual wheelchairs;
  • electric powered wheelchairs;
  • special feeder chairs;
  • swimming pool lifters;
  • toilet frames/surrounds;
  • special walkers for children.

 

Goods for persons with disability which are subject to 18% VAT on which financial compensation may be requested from KNPD are:

  •  feeding and dressing aids
  •  commodes;
  •  bathroom aids (shower chairs, grab rails);
  •  lifting armchairs;
  •  incontinence products;
  •  ramps;
  •  special beds (variable height beds, hydraulic/motorised).

 

KNPD may consider granting compensation for other goods which are not mentioned here but which are meant specifically for persons with disability once a specific request is made which includes detailed literature about such goods.

 

Applications for financial assistance accepted by the Board, which cannot be granted due to lack of funds, remain on the waiting list for one year.

 

Applications and further information can be obtained from:

 

National Commission Persons with Disability

Bugeja Institute,

Braille Street

Santa Venera SVR 1619

Telephone: +356 22788555

Fax: +356 22788490

E-mail: helpdesk@knpd.org

Website: www.knpd.org