Tax refund cheques are being sent to those who were in employment in 2021, at the address people registered with the tax department.

That means people who have left the island or moved house without informing the Commissioner for Revenue since 2021 will still receive whatever they are due, at that address.

The cheques, ranging from €60 to €140, had been announced in the Budget for 2023.

They are to be paid to people who earn less than €60,000 and will cost the government €26 million.

A spokesperson for the Finance Ministry told Times of Malta that as of this week, all cheques have been issued.

The ministry was contacted after some people – including ADPD deputy secretary general Sandra Gauci - claimed they received rebate cheques addressed to a different person at their postal address. 

In some cases, the addressees would have left the island altogether.

The spokesperson said that since the basis year of the tax rebate is 2021, changes in residence would not have been registered unless notified to the tax department. 

The spokesperson also clarified that pensioners are not eligible unless they were in employment during the year of computation (2021).

On Thursday, the Commissioner for Revenue said in a statement that almost 1,000 people received two tax refund cheques instead of one after duplicates were printed and posted by mistake.

A total of 952 were addressed to people in Marsaxlokk, the other 48 to people in Żebbuġ.

Times of Malta is informed that these cheques were printed as part of a trial run, using a template that was eventually discarded.

The printed cheques were erroneously put aside, rather than discarded, and got sent out with the valid ones.

Who is eligible for a tax refund?

• Those with an income from gainful occupation reported for the Basis Year 2021 (YA2022), such as employment, director's fee, self-occupation (even if loss was reported), overseas employment, student hosting, and sale of agricultural produce.
• Current account is active with the Commissioner for Revenue
• Current address is in Malta
• Total income from gainful occupation does not exceed €60,000

Who isn't eligible for a tax refund?

• Non-residents
• Deceased after April 16 of 2023
• Had only a pension income or student stipends/grants
• Had a so-called passive income, such as that deriving just from rents, investments, and capital gains
• Income from invigilation and Electoral​ Commission events