Former Nationalist MP Jason Azzopardi breached ethical standards when he failed to submit his tax returns on time, but his personal circumstances were an extenuating factor, the Commissioner for Standards in Public Life has decided.

Three complaints were made against Azzopardi in 2021 for failing to submit his tax returns for 2018 and 2019 on time. The complaints were made by Jason Micallef, Ray Azzopardi and Edward Montebell when Azzopardi was still an MP.

The Office of the Standards Commissioner said Azzopardi admitted that he had not submitted his tax returns, but he stated that this was due to his personal and professional circumstances. He also stated that he had regularised his affairs with the Inland Revenue Department and paid the arrears and penalties that were due. He stated that it was never his intention to avoid paying tax.

The case was originally considered by Commissioner George Hyzler, who concluded that the case represented a breach of ethics but Azzopardi’s personal circumstances were an extenuating factor. Hyzler therefore proposed that Azzopardi’s statement should be taken as an apology and the case should be closed under article 22(5) of the Standards in Public Life Act. This article empowers the Commissioner to close a case himself if the breach of ethics is not serious and it can be remedied to his satisfaction.

Hyzler was unable to conclude his report by 30 September 2022, when he resigned to take up his new appointment as member of the European Court of Auditors. 

Chief Justice Emeritus Joseph Azzopardi, who succeeded him, after reviewing the case agreed with his predecessor’s conclusions and closed the case on that basis.