Notices published in Government Gazette no 21,173 of 2nd January 2024

Tax Reduction Scheme Through Fiscal Incentives – 2022

With reference to the Tax Rebate Scheme Through Fiscal Incentives published in the Government Gazette of the 4th October 2022, the Housing Authority wishes to notify that with effect from 1st January 2024, the Scheme is being extended for a period on one year.

Grant to Assist Owners in the Construction and/or Completion or Rehabilitation of their First Home

With reference to the scheme for granting assistance to owners in the construction and/or completion or rehabilitation of their first home published in the Government Gazette of the 1st of September, 2004, the Housing Authority wishes to effect the following amendment:

Clause 5 to read as follows:-

5. Grant available under the scheme

Eligible applicants may apply for a grant, up to the maximum of €5,824 in respect of expenditures made in connection with the acquisition or construction/rehabilitation of their first dwelling.

An additional €1,165 is given for the rehabilitation or reconstruction of a property built and was ready for habitation before 1st January, 1990.

Grants will only be made following the presentation of fiscal receipts issued in the name of the applicants.

Grants under this scheme shall only be made in respect of either one of the following categories and shall be made in two separate instalments as indicated hereunder:

(i) Category A: first dwelling house which was constructed or completed after 1st January, 1999;

First instalment: A grant amounting to 13.04% in the case of works completed by the 31st December, 2003 and 15.254% in the case of works completed after 1st January, 2004 on the actual taxable value of goods and services supplied and paid for on or after the date of acquisition of the property relating to construction including excavation, foundations, masonry and concrete including screed, and fees related to the construction of the dwelling - up to a maximum of €3,028.

Second instalment: A grant amounting to 13.04% in the case of works completed by the 31st December, 2003 and 15.254% in the case of works completed after 1st January, 2004 of the actual taxable value of goods and services supplied and paid for on or after the date of acquisition of the property relating to finishing works - including plastering and painting, electricity and plumbing, tiles and marble, internal and external doors, windows and bathrooms up to a maximum of €2,796.

(ii) Category B: Rehabilitation, reconstruction and extensions of a property for use as a first dwelling which works related to the same residence were carried out after 1st January 1999 and which property was built and ready for habitation on or before 1st January 1990:

First instalment: A grant amounting to 13.04% in the case of works completed by the 31st December, 2003 and 15.254% in the case of works completed after 1st January 2004 of the actual taxable value of goods and services supplied and paid for on or after the date of acquisition of the property relating to costs of demolition (where applicable), reconstruction and extensions including excavation, foundations, masonry and concrete, including screed, and fees related to the construction of the dwelling - up to a maximum of €3,727

Second instalmen​t: A grant amounting to 13.04% in the case of works completed by the 31st December, 2003 and 15.254% in the case of works completed after 1st January, 2004 of the actual taxable value of goods and services supplied and paid for on or after the date of acquisition of the property relating to finishing works including plastering and painting, electricity and plumbing, tiles and marble, internal and external doors, windows and bathrooms up to a maximum of €3,262.

Annual General Meeting

In accordance with Section 70 of the Local Councils' Act (Cap. 363), the Annual General Locality Meeting will be held on Friday, 11th January, 2024, at 6.00 p.m., at the Local Council Hall at the Birkirkara Civic Centre.