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VAT Exemption Expanded to Include Public Lift Passenger Transport Services in 2026 Regulations

  • Legal Notice 75 of 2026 was published on March 27, 2026.
  • It amends the Value Added Tax Act’s Fifth Schedule.
  • The amendment expands the exemption for passenger transport services.
  • Passenger transport services provided by a public lift, recognized by the Commissioner, are now exempt.

Source: zampapartners.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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