‘Barakka Lift’ services zero-rate under new VAT provision

Further to the introduction of a VAT zero rate for passenger transport services by public lift (see MIT News 29 March 2026), the MTCA has issued a guideline confirming that the Commissioner recognises as a public lift the ‘Barrakka Lift’ (connecting Lascaris Wharf to the city of Valletta) as a ‘Public Lift’ for the purposes of the exemption.