Individuals who during the year 2016, paid fees in respect of their children under sixteen years of age who attended sports activities, can claim a deduction against their own personal income up to a maximum of €100 per child.
The application form must be completed together with the sports entity providing the activity and submitted to SportMalta, by not later than 28 February 2017. The application form may be downloaded by visiting the following link https://ird.gov.mt/downloads/other/sportsfees_claim.pdf.