Satellite dish tax refunds - clarification

Further to the reference I made on October 3 to refunds on the satellite dish tax, last week I had meetings with Minister Censu Galea and Permanent Secretary Louis Cilia, and discussed and clarified the issues and legal implications on payments made and refunds due.

On October 3 I erroneously wrote that any tax payments made to cover the period beyond May 1 onwards are "paid in excess" and "must be refunded".

However, Clause 3 of Article 4 (2) of the Wireless Telegraphy (Broadcast Licence Charges) Regulations, states: "On the revocation or variation of a licence to which these regulations apply, no part of any fee already paid or due to be paid shall be refunded or cease to be due."

This means that, in cases where the tax payment was due before May 1, up to April 30 (licence expiry date up to or before March 31, 2004) and payment was accordingly made, no refund is due.

However, where the tax was due before May 1, up to April 30 (licence expiry date up to or before March 31, 2004), and payment was not made, the respective payment is still due.

On the other hand, where the satellite dish tax payment was due to be paid with effect from May 1, 2004, and the respective payments were accordingly made from that date onwards, the respective payments are refundable.