Claim for Deduction of School Transport Fees, Cultural and Creative Courses Fees and Sports Activities Fees

School Transport Fees

Parents, who during year 2016 paid school transport fees for their children who are under 16 years of age and who attend a church school or private school during 2016 are allowed a tax deduction against their income. Such deduction is limited to a maximum of €150 per child per annum.

A claim for deduction for each child in relation to school transport fees is to be made on the prescribed form as per the below link. The form should include the following information:

  • Personal details of applicant
  • Personal details of child
  • Details of transport fees paid

The form is to be signed by the transport Operator and submitted to Transport Malta by post as indicated in the same form by not later than 28th February 2017.

https://ird.gov.mt/downloads/other/school_transport_fees_claim_for_deduction.pdf

Sports Activities Fees

Individuals, who during the year 2016 paid fees for their children under 16 years of age to attend a sports activity, are allowed a deduction against their income in relation to sports activities fees paid. Such deduction is capped to €100 per child.

A claim for deduction for each child in relation to sports activities fees is to be made on the prescribed form as per the below link. The form should include the following information:

  • Personal details of applicant;
  • Personal details of child;
  • Details of sports activities fees paid and sports entity involved;

The form is to be signed by a Representative of the sports entity (which is affiliated with Sportmalta) and stamped and submitted to Sportmalta by post to Sportmalta, Cottonera Avenue, Cospicua BML9020 by not later than 28th February 2017.

https://ird.gov.mt/downloads/other/sportsfees_claim.pdf

Cultural and Creative Courses Fees

Individuals, who during year 2016 paid fees for their children under 16 years of age to attend cultural and creative courses, are allowed a deduction against their income in relation to the cultural and creative courses fees paid. Such deduction is capped at €100 per child per annum.

A claim for deduction for each child in relation to cultural and creative courses fees is to be made on the prescribed form as per the below link. The form should include the following information:

  • Personal details of applicant;
  • Personal details of participant;
  • Details of cultural and creative course fees paid;

The form is to be signed by the course Official and submitted to Arts Council Malta by email or post as indicated in the same form by not later than 28th February 2017.

https://ird.gov.mt/downloads/other/mcca_form.pdf

Should you require any further information or assistance on the matter, kindly do not hesitate to contact us on info@emd.com.mt.