1)
What
documents are required to apply for a refund?
Promise
of Sale refund: A covering letter where the address of the tax payers
should be highlighted, PoS notification, receipt and cancellation agreement.
1st
Time Buyers refund: A covering letter where the address of the
tax payers should be highlighted and copy of deed.
2nd
Time Buyers refund: A covering letter where the address of the
tax payers should be highlighted, copy of deed of sale, copy of deed or
acquisition and searches of transfers from age 16 up to date of the last
contract.
2nd
Time Buyers refund for persons with disability: A covering letter
were the address of the tax payers should be highlighted, copy of deed of sale,
copy of deed of acquisition and searches of transfers from age 16 up to date of
the last contract. Proof that the person with disability is registered with the
Commission for the Rights of Persons with Disability, proof that this person benefits
from disability Social Security Benefits and a report by an Occupational
Therapist that the first residence was not adequate for this person’s needs.
Sole Residence
refund:
A covering letter where the address of the tax payers should be highlighted,
deed of sale of old property and deed of acquisition of new property.
UCA refund: A
covering letter where the address of the tax payers should be highlighted, deed
of acquisition of property and UCA certificate.
2)
Where
to apply for a refund?
Applications
for refund can be sent to: Capital
Transfer Duty Department, 46, Merchant Street, Valletta.
Department
will issue an acknowledgment to the Tax Payer, including a file number for
reference.
3)
What
are the indicative timeframes for refunds be issued?
A
refund will take not more than 3 months to be processed.
4)
Who
can apply for the refund?
Both
the notary or the Tax Payer can apply for the refund.
5)
Can
the refund be issued in the Notary’s name?
A
refund can be issued in the Notary’s name if the Tax Payer gives a written authorization.