| Description: |
Any person transferring his/her residence from a place outside Malta to Malta is entitled, under the Motor Vehicles Registration and Licensing Act (Cap. 368), to an exemption from Motor Vehicle Registration Tax on an M1 vehicle (a vehicle used for the carriage of not more than 8 passengers in addition to the driver) or a cycle (motor cycles, motor tricycles and quadricycles) which has been registered in the name of that person for a continuous period of at least 24 months immediately before the date of his/her transfer of residence to Malta, and is still so registered when the vehicle is imported or brought into Malta. That person should also have lived outside Malta for a continuous period of at least 24 months immediately before transferring his/her residence to Malta. |
