Government Notices published in Government Gazette No. 21,381 of 24th January 2025

IT is notified for general information that the following Bill is published in the Supplement to this Gazette:

Bill No. 123 entitled the Re-Use of Public Sector Information (Amendment) Act, 2025.

IT is notified for general information that, in exercise of the powers conferred by Article 5(3) of the Malta Statistics Authority Act, Cap. 422, the Minister for Finance has made the following appointments on the board of the Malta Statistics Authority:

Chairman

Dr Carl Camilleri

Deputy Chairman

Dr Aaron George Grech

Members

Mr Etienne Caruana (ex-officio)

Mr Kevin Vella

Dr Vincent Marmara

Mr Josef Vella

Mr Gianluca Cutajar

Dr Fiona Sammut

Mr Joseph Farrugia

These appointments remain valid for a period of three years with effect from 22nd January, 2025

IT is notified that in exercise of such powers as provided by Article 3 of the Commissioners for Oaths Ordinance (Cap. 79) the Minister for Justice and Reform of the Construction Sector appointed as Commissioners for Oaths, in the performance of their duties and for as long as they remain in such office, the undermentioned:

Persons who perform functions relating to the foreign service of the Government outside Malta

Bonnici, Ms Marlene ‒ Ambassador, Embassy of the Republic of Malta, Berlin, The Federal Republic of Germany

Calleja, Mr Charles ‒ First Secretary, Embassy of the Republic of Malta, Ankara, The Republic of Turkiye

Farrugia, Dr Marisa ‒ Ambassador, Embassy of the Republic of Malta, Ankara, The Republic of Turkiye

Gulia, Dr Gavin ‒ Ambassador, Embassy of the Republic of Malta, Warsaw, Poland

Montfort, Prof Stephen ‒ High Commissioner, Malta High Commission, London, United Kingdom

Xuereb, Mr Karl Matthew ‒ First Secretary, Embassy of the Republic of Malta, Tel Aviv, The State of Israel

Xuereb, Dr Vanni ‒ Ambassador, Embassy of the Republic of Malta, Brussels, The Kingdom of Belgium

Public Officers/Public Employees

Bordieri, Sergeant Jonathan ‒ Malta Police Force

Cutajar, Sergeant Alfred ‒ Malta Police Force

Fenech, Sergeant Jeremy ‒ Malta Police Force

Grech, Sergeant Evan ‒ Malta Police Force

Pace, Sergeant Merton ‒ Malta Police Force

Advocates

Pace Dimech, Dr Marita

Said, Dr Mark

By Authority

Jonathan Attard

Minister for Justice and Reform of the Construction Sector

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice and Reform of the Construction Sector has made this Order whereby the Adoption Order dated 28th June, 2024, issued by the District Magistrate, Howrah District, in West Bengal, India is being specified as an adoption of the persons therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice and Reform of the Construction Sector

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice and Reform of the Construction Sector has made this Order whereby the Adoption Order dated 12th October, 1984, issued by Slough County Court, England, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice and Reform of the Construction Sector

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice and Reform of the Construction Sector has made this Order whereby the Adoption Order dated 9th August, 2024, issued by the Judicial Branch of the Public Family Court of the La Mesa Circuit ‒ Cundinmarcat, Colombia, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice and Reform of the Construction Sector

IT is hereby notified for general information that the Government of Malta has appointed Mr Mohamed Ishak Senthano Sabar as Honorary Consul of Malta in Colombo, Democratic Socialist Republic of Sri Lanka.

The Honorary Consulate is situated at:

46/12

Sayuru Sevana, 4th Floor

Nawam Mawatha, 0200

Colombo

Sri Lanka

Telephone Number: +94112336853

Email address: (maltaconsul-colombo@gov.mt)

IT is hereby notified for general information that the Government of Malta has appointed Mr Jakob Grüner as Honorary Consul of Malta in Innsbruck, Republic of Austria.

The Honorary Consulate is situated at:

Arkadenhof

Maria Theresien Strasse 34

Innsbruck

Austria

Telephone Number: +43512239900

Email: (maltaconsul-innsbruck@gov.mt)

The Clerk of the House of Representatives has approved the following temporary appointment:

Notice in terms of Articles 58 and 73

In terms of the proviso to Article 58(3) and Article 73(2) of the Value Added Tax Act, the Commissioner for Tax and Customs is hereby notifying the person/s listed hereunder that a demand notice for payment of tax, penalties and interest as per Article 59 of Cap. 406 has been issued in their regard.

VAT NumberTax Payer

Unless payment is affected within 30 days from the date of this notice the Commissioner for Tax and Customs will proceed to enforce payment in terms of law.

Copies of said notices may be collected from the Collection Section, MTCA, Blk5, Floriana.

Grant on the Restoration and Finishing of Privately Owned Residential Properties

WITH reference to Government Notice No. 1604, published in Government Gazette No. 20,748 of the 10th December, 2021, and subsequent Government Notice No. 1806, published in Government Gazette No. 21,366 of the 24th December, 2024, the grant scheme 'Grant on the Restoration and Finishing of Privately Owned Residential Properties' is being amended as follows.

The Ministry for Finance has launched the following grant scheme, that aims to promote and preserve the local heritage values of traditional and vernacular architecture in the spirit of the Sustainable Development Goal 11 (SDG 11) and targets pertaining to the preservation and promotion of heritage and cultural values in sustainable urban environments.

​1. Purpose and Objectives

The Ministry for Finance has launched this grant scheme for the purpose of promoting and preserving the local heritage values embodied in traditional and vernacular architecture, with the following objectives:

(i) restoration and re-use of existing buildings and structures that are located in urban areas deemed to be representative of cultural and heritage value in respect of local identity of historical local settlements;

(ii) renovation and rendering re-usable dilapidated and vacant properties located in urban areas;

(iii) integration of building elements that characterise Maltese traditional and vernacular architecture into new urban development.

2. Aim and Targeted Investment

In the spirit of the broader SDG 11 and the above specific objectives, the grant scheme is seeking to promote and support investment in the three following eligible property categories:

​(i) the restoration and finishes of privately owned residential properties within Urban Conservation Areas (UCAs),

(ii) privately owned residential properties that have been built for more than 20 years and have been vacant for more than seven years, and

​(iii) new privately owned residential properties built and finished as defined by the established guidelines approved by the competent authority.

3. Interpretation

​The eligibility of applications submitted under this grant shall be assessed by the competent authority on the basis of the parameters and criteria set out hereunder and in the established guidelines approved by the competent authority.

In this scheme, unless the context otherwise requires:

'applicant' means any person who is a resident in Malta, who is 18 years or over on the date of application, who is officially recognised as being the owner of a privately owned residential property falling under any one of the three above property categories, and which person is applying for a grant under this scheme;

'application' means an application for the grant under this scheme made in such manner as required and in terms of this scheme;

​'competent authority' means a board or other entity designated or appointed by the Minister responsible for finance for the purpose of this grant;

'effective date' means the 1st January 2025;

'property category' or 'property categories' refer to three different property categorisations under which an application may be submitted for a given property, where only one application for the same property may be submitted, even if it falls under more than one category: (i) privately owned residential properties within Urban Conservation Areas (UCAs), (ii) properties that have been built for more than 20 years and have been vacant for more than seven years, and (iii) new properties built and finished as defined by the established guidelines approved by the competent authority

'established guidelines approved by the competent authority' means a set of elements and features, which may be defined or reviewed from time to time, that are used as criteria and parameters for assessment of what is deemed to characterise Maltese traditional and vernacular architecture by the competent authority

'Malta' means the Maltese Islands;

'property' means, properties that are within an UCA, properties that have been built for more than 20 years and have been vacant for more than seven years, and new properties built and finished as defined by the established guidelines and approved by the competent authority and which property is used by the applicant for residential purposes only;

'privately owned residential property' means a building owned by a private person and which property is used for private residential purposes only;

'new properties' means properties built and finished as defined by the established guidelines approved by the competent authority;

'finishing works' means, the final part of the construction process, which includes the exterior and interior finishing of the building including plastering and painting, electricity and plumbing, tiles and marble, internal and external doors, windows and bathrooms;

'person' means a natural person and does not include any organisational entity;

'person residing in Malta' means a natural person who holds a legally valid identification document issued in terms of the Identity Card and Other Documents Act (Cap. 258) or who has a residence permit or equivalent documentation issued by a competent national authority;

'fiscal receipt' means a receipt as defined in the Thirteenth Schedule to the Value Added Tax Act (Cap.406), as subsequently amended, and also includes any regulation made by the same Act;

'eligible expenditure' means the total final costs including VAT that has been paid in full, directly related to the restoration, and finishing, works on the private residential property and which works are completed and paid for within the eligible period. Expenses related to movable property, furniture and pools are not eligible.

​Eligible expenditure include the cost of works performed in conjunction with the scheme, comprising cost of:

a. materials,

b. labour,

c. hire of equipment,

​d. cost of demolition works. This cost is only eligible if demolition works does not exceed 50% of the building footprint or wall areas.

e. exterior and interior finishing of the building;

f. plastering and painting;

g. electricity and plumbing;

​h. tiles and marble;

i. interior and external doors;

j. windows;

k. bathrooms;

l. professional fees (architect's fees, specialist consultancy, project management costs) - these shall be capped at maximum rate of 10% of the total eligible expenditure applied for in each application;

m. planning permit fees and other government charges that are directly related to the approval of the specific restoration and finishing works subject of the application under this grant.

'Urban Conservation Area (UCA)' means an area within the Maltese Islands that is legally designated as an area of buildings having collective heritage value according to Article 57 of the Development Planning Act of 2016, as subsequently amended and in accordance with the Strategic Plan for the Environment and Development (SPED) TO8 UO2, UO3 and others and as listed in the Local Plans.

'works' means works comprising the restoration and/or finishing of: (i) privately owned residential property in an Urban Conservation Area (UCA), (ii) privately owned residential property that has been built for more than 20 years and has been vacant for seven years, both time periods being applicable from the effective date of this grant, and (iii) privately owned residential property that are built and finished as defined by the established guidelines approved by the competent authority.

4. Area of applicability

(i) This scheme relates to the eligible expenditure that is incurred by the applicant and is directly related to the restoration and finishing of privately owned properties as defined in section three.

(ii) This grant applies for those who are going to buy or who have already bought the property prior to the Budget 2025 presented on the 28th October, 2024, and wish to restore and finish these properties.

(iii) A property that benefits from the grant cannot be divided, whereby the number of residential units will remain the same. If the property is subsequently re-developed into separate residential units, the applicants will have to refund the full amount of the grant paid to them under this Grant.

​An applicant can apply for the grant on multiple properties, where he/she will get an aggregate maximum of €54,000 on each property.

However, only a one-time application can be made on each property, whereby during the period between 1st January, 2025 and the 31st December, 2026, an applicant can apply only once under the grant for the same property.

(iv) Furthermore, the applicant cannot apply for another grant for the same type of restoration and finishing works on the same property, within five years from the award of a grant under this scheme or under any other similar schemes, issued by the Maltese Government or any public entity.

(v) Meanwhile, a new owner of a property acquired after the previous owner has benefited from the award of a grant under this scheme or under any other similar schemes, issued by the Maltese Government or any public entity, can apply for the grant for additional and similar works (but not for the same works for which the previous owner applied).

(vi) Any works for which an application is submitted under this scheme must be covered by the respective valid PA development permit if the works subject of the grant application require any form of permit from the PA, and where applicable, also covered by an approved Restoration Method Statement, or other authorisation as required by law, depending on the nature of the works, the type of property in question, its location, and any scheduling under which the property is classified.

(vii) Applications involving one or more items listed in the list shown hereunder shall be deemed ineligible and will not be considered:

(a) Any form of unauthorised works that are not sanctioned (works carried out without a permit and later sanctioned shall be considered, as long as documentation showing authorisation, sanctioning or regularisation by the PA are provided),

(b) sites that have pending PA enforcement cases or a pending regularisation application;

(c) development illegalities;

(d) demolition works that include more than 50% of the building's footprint or wall areas;

(e) reinstatement and reconstruction where there are lack of historic evidence of detail and design (Applicable for properties in UCAs).

5. Expenditure to be reported and determination of eligibility for the grant

The expenditure to be reported and claimed under the scheme is to be limited, by the applicant from the outset, solely to that in respect of works of restoration and finishing as defined in section three (3) above.

The competent authority reserves the right, whenever there is a remaining doubt about the eligibility of reported items of expenditure, after their assessment relative to the above interpretation and the established guidelines approved by the competent authority, to arrive at a decision in the context of the objectives and overall spirit of the grant, as outlined in sections (1) and (2).

This decision shall be final and not be subject to appeal.

6 Manner of application and supporting documents required:

Applications under this scheme shall be made only via the official electronic portal/s and must contain all the information, details and documents as required in the said form and in terms of this scheme and any other documents which the Ministry responsible for finance, may, from time to time require.

Only a one-time application can be made on each property. This has to be submitted following completion of all the works subject of a request for reimbursement costs under this scheme.

In cases where an applicant intends to apply for the grant on more than one property, the applicant must submit a separate application for each property the applicant is applying for.

(i) Applications are to be accompanied by the documents shown hereunder according to and as required for the respective property category. Only one type of application under one property category may be submitted for the same property:

(a) For submissions under property category (i), that is for properties in UCA, a certificate issued by the PA certifying that the property falls within a UCA, in accordance with article 57 of the Development Planning Act or any Act which may be substituted therefor (Only);

For submission under property category (ii), that is for properties that have been built for more than twenty years and have been vacant for more than seven years, applicant must also submit the appropriate documents issued by ARMS that confirms that the property was in fact vacant for more than seven years, applicant must also submit the appropriate documents issued by ARMS that confirms that the property was in fact vacant for more than seven years and an architect's certificate certifying the date the property was built.

(b) For submissions under property category (iii), that is for new properties, the applicant and the applicant's appointed warranted architect must complete the respective section of the legally binding self-assessment form and declarations, confirming that the property was built and finished according to the established guidelines, to the competent authority appointed by the Ministry responsible for finance.

The following document submission requirements apply to ALL applications, for any of the three property categories:

(a) Itemised fiscal receipts or fiscal receipts accompanied by itemised corresponding invoices. The itemised documents must be in the name of the applicant, showing payments made by the applicant, description of goods purchased and works carried out related to restoration and finishing of property and address of the property.

Itemised fiscal receipts or fiscal receipts accompanied by itemised corresponding invoices must be itemised in such a way to provide adequate details of goods purchased or services rendered to the applicant to enable verification that such expenses pertain directly to those envisaged by the scheme.

The itemised fiscal receipts or fiscal receipts accompanied by itemised corresponding invoices must be of a value NOT LESS than €200 (two hundred euros). Expenses for items less than this amount should be grouped into larger value itemised invoices with the corresponding fiscal receipt, which must invariably include the applicant's details and address of the property for which the respective works and services were procured;

(b) Assessment Form, duly endorsed by the Architect, on the Grant on the restoration and finishing.

(i) Applications are to be accompanied by all the required documents listed above. The applicant must also provide any other document which the Ministry responsible for finance, may from time to time require. An application shall not be deemed to have been submitted unless it is full and complete in all material respects and unless it contains all the information and is accompanied by all the documentation requested therein. Only those applications that are found to conform with the provisions of this scheme shall be eligible for payment of the grant referred to in section 4 of the scheme. In the case of a fraudulent application criminal action in terms of the Criminal Code (Cap. 9) will be taken against the applicant.

(ii) The applicant has a period in between 1st January, 2025 and 31st December, 2026 where one can apply only once under the grant for each property.

For a period of not more than five years from the date of the submitted application, applicants may be requested to present the original documents upon which the claim of expenses has been made. Failure to produce any such documents upon request, applicants will be obliged to refund the amount paid under the scheme and in the case of a fraudulent applications criminal action in terms of article 309 of the Criminal Code (Cap. 9) will be taken.

7. Grant payable under this scheme

Eligible applicants may apply only once for each property for a grant of 18% and/or 10%, where applicable, on the costs of restoration and finishing up to an aggregate maximum of €54,000 for each property.

8. Payment of Grant

The grant will be credited to the applicant, in the bank account that is indicated in the application.

9. Amendments to the Scheme

The Ministry responsible for finance reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

10. Duration of the scheme

This Scheme shall be deemed to have commenced on the 1st January, 2025 and shall remain in force till the 31st December, 2026. This scheme may be modified or terminated by means of a Notice in the Government Gazette and may be renewed as deemed necessary through another Notice in the Government Gazette.

11. Transitory Provisions

Applications made under this scheme relating to the eligible expenditure incurred in the restoration and finishes of a property, and which works were carried out during and between the effective date and the date of publication of this notice, shall be deemed to be valid applications under this scheme. Applicants who submitted only the first application prior 31st December, 2024, can submit the second and final application.

Grant for First Time Buyers

WITH reference to Government Notice number 1605, that was published on the 10th of December 2021 in Government Gazette number 20,748, and the subsequent Government Notice No. 385 published in Government Gazette No. 20,832 of the 12th April, 2022, Government Notice No. 240 published in Government Gazette No. 21,195 of the 20th February, 2024, and Government Notice No. 1805 published in Government Gazette No. 21,366 of the 24th December, 2024, the grant scheme 'Grant for first time buyers' is being amended as follows.

The Ministry for Finance has launched the following grant scheme, that aims to incentivise and assist first time buyers that purchase residential properties within Urban Conservation Areas (UCAs), properties that have been built for more than 20 years and have been vacant for more than seven years, and new properties built and finished as defined by the established guidelines and approved by the competent authority.

1. Interpretation

​In this scheme, unless the context otherwise requires:

'applicant' means any person who is a resident in Malta, who is 18 years or over on the date of application, and who is a first-time buyer and officially recognised as being the owner of a private residential Urban Conservation Area (UCA) property, or the owner of a private residential property that has been built for more than 20 years and has been vacant for more than seven years, or the owner of a new private residential property built and finished as defined by the established guidelines and approved by the competent authority and which person is applying for a grant under this scheme;

'competent authority' means a board or other entity designated or appointed by the Minister responsible for finance for the purpose of this grant.

​'effective date' means the 1st January 2025;

'Malta' means the Maltese Islands;

'application' means an application for the grant under this scheme made in such manner as required and in terms of this scheme;

'First time buyers' means those persons acquiring their first immovable property, acquired inter vivos and which is intended for their sole ordinary residence. No other property should have been bought before.

'property' means, properties that are within an UCA, properties that have been built for more than 20 years and have been vacant for more than seven years, and new properties built and finished as defined by the established guidelines and approved by the competent authority and which property is used by the applicant for residential purposes only;

​'privately owned residential property' means a building owned by a private person and which property is used for private residential purposes only;

'new properties' means properties built and finished as defined by the established guidelines and approved by the competent authority.

​'person' means a natural person and does not include any organisational entity;

'person residing in Malta' means a natural person who holds a legally valid identification document issued in terms of the Identity Card and Other Documents Act (Cap. 258) or who has a residence permit or equivalent documentation issued by a competent national authority;

'Urban Conservation Area (UCA)' means an area within the Maltese Islands that is legally designated as an area of buildings having collective heritage value according to Article 57 of the Development Planning Act of 2016, as subsequently amended and in accordance with the Strategic Plan for the Environment and Development (SPED) TO8 UO2, UO3 and others and as listed in the Local Plans.

2. Area of applicability

​(i) This scheme relates to eligible applicants that are acquiring their first immovable property. The property for which the grant is being applied for must be the applicant's first immovable property acquired inter vivos by the applicant and is acquired for sole and ordinary residence and which property is a privately owned residential property as defined in section one, which property was purchased from the effective date or afterwards, as proven by date on deed of Acquisition of property.

(ii) To be eligible for the grant, applicants must be compliant and have first registered their deed of acquisition with the Malta Tax and Customs Administration in terms of Subsidiary Legislation 364.19 Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, and have submitted legal proof and a declaration that they are first time buyers and that this is their first immovable property acquired inter vivos in line with the requisites of Article 3 of Subsidiary Legislation 364.12, Exemption of Duty in terms of Article 23 Order.

This Grant applies to eligible properties that were purchased between 1st January 2025 and 31st December 2026. However, when it comes to owners of new properties, they can only apply for the grant once the property is built and finished as defined by the established guidelines and approved by the competent authority.

This Grant also applies to those that on the 1st January 2025 were on a promise of sale (konvenju) and had not yet closed the deed of acquisition.

For properties in Gozo for which the deed of acquisition was signed prior to the effective date but which have yet not received the grant, the €30,000 grant would apply and the deed of acquisition date would be the cut off date in terms of the eligible grant due. For properties in Gozo for which the deed of acquisition was signed on or after the effective date, the €40,000 grant would apply.

(iii) The property that benefits from the scheme cannot be divided, whereby the number of residential units will remain the same. If the property subsequently re-developed into separate residential units, the applicant will have to refund the full amount of the grant paid to them under this Grant.

(iv) Only one property per applicant is eligible to qualify for support under this scheme and an applicant can only be eligible for a grant under this scheme once.

3. Manner of application and supporting documents required:

Applications under this scheme shall be made only via the official electronic portal/s and must contain all the information, details and documentation as required in the said form and in terms of this scheme.

(i) The applicant must also provide any other document which the Ministry responsible for finance, may from time to time require. An application shall not be deemed to have been submitted unless it is full and complete in all material respects and unless it contains all the information and is accompanied by all the documentation requested therein.

(ii) Only those applications that are found to conform with the provisions of this scheme shall be eligible for payment of the grant referred to in section 4 of the scheme. In the case of a fraudulent application criminal action in terms of the Criminal Code (Cap. 9) will be taken against the applicant.

(iii) When it comes to owners of a private residential Urban Conservation Area (UCA) property or the owners of a private residential property that has been built for more than 20 years and has been vacant for more than seven years, applications under this scheme, should be submitted by not later than six months from the purchase of the property as evidenced by the date on deed of acquisition of property. Applications received 'late', that is after the six months period, shall be deemed to be invalid applications.

​(iv) For a period of not more than five years from the submitted application applicants may be requested to present the original documents upon which the claim is being made. Failure to produce any such documents upon request, applicants will be obliged to refund the amount paid under the scheme and in the case of a fraudulent applications criminal action in terms of article 309 of the Criminal Code (Cap. 9) will be taken.

4. Grant payable under this scheme

Eligible applicants may apply for a maximum grant of €15,000 if the property purchased is in Malta and a maximum of €40,000 if the property purchased is in Gozo. In the case of property acquired in Gozo, the grant due is determined in terms of Clause 2 of this notice.

The actual amount allocated will be established on a pro rata basis according to the share of the property being acquired.

​5. Payment of Grant

The grant will be credited to the applicant, in the bank account that is indicated in the application.

6. Amendments to the Scheme

The Ministry responsible for finance reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

7. Duration of the scheme

This Scheme shall be deemed to have commenced on the 1st January 2025 and shall remain in force till the 31st of December 2026. This scheme may be modified or terminated by means of a Notice in the Government Gazette and shall be renewed as deemed necessary through another Notice in the Government Gazette.

8. Transitory Provisions

Applications for the grant that cover the period between and during the effective date and the date of publication of this Government Notice shall be deemed to be valid applications under this scheme provided that the application falls within the eligibility criteria.

In these transitory cases, when it comes to private residential Urban Conservation Area (UCA) properties or private residential properties that have been built for more than 20 years and have been vacant for more than seven years, applications shall be submitted within six months from the date of publication of this Government Notice.

THE Commissioner of Inland Revenue notifies that, on the date shown hereunder, the price of gold and silver on which valuations made by the Consul for Goldsmiths and Silversmiths are based has been fixed for the purposes of article 14 of the said Act as follows: