Cap. 123 Art. 14GFees for cultural activities.

Notwithstanding anything to the contrary contained in this Act, if an individual proves to the satisfaction of the Commissioner that in the year preceding a year of assessment he has paid fees in respect of his children who have not attained the age of sixteen years, attending creative or cultural courses organised by institutions or persons licensed or accredited by the Malta Council for Culture and the Arts, he shall, for each child, be allowed as a deduction against his income the lesser of these amounts -

(a) the amount actually paid;

(b) three hundred euro (€300): Provided that the deduction shall only be allowed if the payment and the details of the individual making the claim are confirmed by information provided by the licensed or accredited person or institution through the Malta Council for Culture and the Arts, in such format and content as determined by the Commissioner:

Provided further that in the case of attendance at creative or cultural courses organised by entities outside Malta, accreditation as aforesaid shall not be necessary and the claim for deduction shall be made directly by the individual concerned in such format and content as determined by the Commissioner. * 14H. Repealed by Act XIII.2024.11.