Social Security Act Schedule updated
The Fifth Schedule to the Social Security Act has been revised by LN 55 of 2023....
10 March 2023
Excise Duty legislation revised
LN 50 of 2023 has revised the Third and Sixth Schedules to the Excise Duty Act and LN 51 of 2023 has revised the General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations. These amendments implement Commission Delegated Regulation (EU) 2022/1636 supplementing Council Directive (EU) 2020/262 and...
9 March 2023
Extension of property duty exemptions
LN 366 of 2022 has revised the Exemption of Duty in terms of article 23 Order, the the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order and the Duty on the Acquisition of the Second Immovable Property to be used...
27 December 2022
2023 NI and maternity benefit rates
The revised social security and maternity benefit rates for 2023 have been published by the office of the CfR. View the revised rates here....
21 December 2022
CfR clarification on ‘Recognised Stock Exchanges’
The Office of the CfR has issued a guidance note which clarifies which stock exchanges are recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act: Stock exchanges that are members of the World Federation of...
21 November 2022
Latest version of CN published
The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2023. The latest version is now available in the EU Official Journal L 282 of 31 October 2022. source: taxation-customs.ec.europa.eu...
9 November 2022
Summary of budget fiscal measures
The Office of the CfR has published an overview of the budget measures relating to Income Tax which were announced in the budget speech for 2023. Download here....
9 November 2022
Budget Measures Implementation Bill
Following the Budget 2023 speech earlier this week, the Budget Measures Implementation Bill has been tabled in Parliament. View the Bill here....
26 October 2022
Budget 2023 – Fiscal Measures Highlights
Yesterday evening the Minister for Finance and Employment, the Hon Clyde Caruana, delivered the Budget Speech for 2023. The following is an overview of some of the fiscal measures announced: Tax refunds will once again be issued in 2023, ranging from €60 to €140, to individuals...
25 October 2022