Deduction on taxable income for fees paid in 2021

Tax Deduction Claims to be taken for the basis year 2021: School Transport Fees, Sports Activities and Cultural and Creative Courses.

School Transport Fees Claim for Deduction

If during 2021 you have paid school transport fees for your children that are under 16 years of age who have attended church school or private schools, you are entitled to claim a deduction against your income when submitting your tax return for 2021. The deduction is capped at a maximum of € 150 per child. Such deduction shall only be allowed where the payment and details have been confirmed to the Commissioner for Revenue by Transport Malta.

In order for the claim to be accepted by the Commissioner for Revenue, you are required to fill in a prescribed form with all the required details, sign it and file it with Transport Malta by sending it to the following address by not later than 28 February 2022 Driver & Passenger Operator Licensing Unit, A3 Towers, Arcade street, Paola PLA1212.

Deduction claim on fees paid for Sports Activities

If you have paid fees during 2021 for your children who are under 16 years of age and who have attended sports activities, you can claim a deduction against your personal income up to a maximum of €100 per child when submitting your tax return for 2021.

In order for the claim to be accepted by the Commissioner for Revenue, you are required to complete a prescribed form together with the sports entity providing the activities, sign it and file it with Sportmalta by sending it to the following address by not later than 28 February 2022: Sportmalta, Cottonera Avenue, Cospicua BML 9020.

Deduction claim on fees paid for Cultural and Creative Courses

If you have paid fees during 2021 for your children who are under 16 years of age in respect of cultural and creative courses, you are entitled to claim deduction against personal income of a maximum of €100 per child when submitting your tax return for 2021.

In order for the claim to be accepted by the Commissioner for Revenue, you are required to complete a prescribed form together the entity or individual providing the course, sign it and file it with Arts Council Malta by not later than 28 February 2022.

Such form can be submitted either by email on taxdoc@artscouncilmalta.org or by post to the following address, Culture & Creative Courses, Arts CouncilMalta, 16, Casa Scaglia, Mikiel Anton Vassalli Street, Valletta VLT 1311.

Are you eligible for such deductions? Contact us and we will be able to assist you!

Documents

School Transport Tax Deduction
Sports Fees Deduction Form
Cultural and Creative courses Deduction Form