I refer to Fiona Sammut's letter (The Sunday Times, September 12). I have just returned from one of my visits to Malta, and as usual I could recall many observations of injustices that one could complain about.

On this occasion, I think Ms Sammut is misunderstanding how a refund of a percentage works. If, for example, one pays Lm11.50 for an item which includes 15% Vat, the refund should be Lm1.50 (the Vat paid on a Lm10 item) which in fact is 13.01% of Lm11.50, to the nearest cent. One does not get back 15% of cost of item plus the tax paid.

As regards the tax now being 18%, the refund should be 15.25% of the total paid. If the refund system has not been changed to take account of that should, maybe, be blamed either on the computer (as usually happens when authorities wants to slope shoulders!) or a touch of procrastination, and from what I notice the Maltese Government is adept at that.