Are motoring schools and driving instructors exempt from paying VAT? Some schools charge €40 for one to apply for a learner’s permit when the actual fee at Transport Malta is €23.
Some schools do not give VAT receipts upon payment, claiming that Transport Malta will send one by mail (which never arrives).
Driving instructors earn around €15-25 a lesson. Are these people treated differently from normal tax-paying citizens?
As a law-abiding citizen, I strongly suggest that the VAT Department take a serious look into these practices.