S.L. 364.17 Art. 4Duty refundable to guardians of persons with disability. Cap. 413.      Cap. 318.

For the purpose of article 2, in the case of guardians of persons who are on the Register of Persons with Disability kept by the

Commission for the Rights of Persons with Disability set up in terms of the Equal Opportunities (Persons with Disability) Act, who reside in the same household and who are in possession of an identity card issued by the said Commission, and who benefit from any Disability

Assistance according to article 27 of the Social Security Act, or from

Disabled Child Allowance according to article 77 of the same Act, the duty paid on the first one hundred and fifty thousand euro (€150,000) of the value of the replacement property shall be refunded.