Value Added Tax (Amendment) Act, 2025 (Act 1133)

ARRANGEMENT OF SECTIONS

First Schedule to Act 870 amended

LONG TITLE

AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to exempt the supply of motor vehicle insurance from Value Added Tax.

DATE OF ASSENT

2nd April, 2025.

ACT

The Value Added Tax Act, 2013 (Act 870) is amended in the First Schedule by the insertion after the definition for "National Lotto" in paragraph 2, of

""non-life insurance" means the provision of non-life insurance other than motor vehicle insurance;"