Changes to the Tax Credit rules

The Tax Credit (Higher Educational Qualifications Rule (SL 123.180)  and the Deductions and Tax Credits (Relevant Qualifications for Industry) Rules  (SL 123.107) have been revised (LN 286 and 287 of 2021 respectively).

The changes to both Rules involve the appointment of Malta Enterprise Corporation as the body responsible for determining the format for application for benefits under the rules, issuance of tax credit certificates etc.

The changes entered into effect on 1 May 2021.