I am a frequent visitor to Malta and I was informed recently that VAT was refundable to foreign visitors.

After making some purchases, I was handed an application form for refund of VAT and I was surprised to discover that payment would only be made to the applicant's address overseas and not at the airport itself, as is the case in other countries and that a fee of Lm10 or four per cent of the refund claimed (whichever is the higher) would be deducted.

Whoever made such regulations surely is not intelligent enough to realise that such deductions are far from an incentive to visitors to buy goods in Malta.

I protest at such treatment and draw your attention to this matter in the hope that whoever is responsible will act to remedy the situation and to change these stupid regulations so as to encourage tourists to purchase goods when visiting Malta.