Malta - Deduction (Wear & Tear of Plant & Machinery) Rules - L.N. 298 of 2001

CATEGORY

Straight-Line Method
Number of Years

Computers & Electronic Equipment

4

Computer Software

4

Motor Vehicles

5

Furniture, Fixtures, Fittings & Soft Furnishings

10

Equipment used for construction of buildings and excavation

6

Catering Equipment

6

Aircraft

12

Ships & Vessels

10

Electrical & Plumbing Installations & Sanitary Fittings

15

Cable Infrastructure

20

Pipeline Infrastructure

20

Communications & Broadcasting Equipment

6

Medical Equipment

6

Lifts & Escalators

10

Air-Conditioners

6

Equipment mainly designed or used for the production of Water & Electricity

6

Other Machinery

5

Other Plant

10

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  Conditions for submission RA4 ( Tax Credit for woman returning to employment)

Conditions for submission of Form RA4 (Tax Credit for woman returning to employment)

Who may apply for this tax credit? This tax credit is applicable to women who:

 are below the retirement age and have never received a pension; &

 returned to employment or self-employment on or after the 1st January 2005; &

 have been absent from gainful employment for at least 5 years; &

 had been previously in gainful employment for at least 24 consecutive months; & 

The tax credit may be availed of over 2 consecutive years of assessment for a maximum of €2,000.