The Budget was not introducing any new taxes, but some indirect taxes were being raised, the finance minister said in the Budget speech.

He said duties were being increased on tobacco, fuel, alcohol, beer and bunkering.

Alcoholic beverages

Product 2013 2014
Beer (brewed by small producers) 75c per degree Plato per Hl of product 86c per degree Plato per Hl of product
Other beer €1.50 per degree Plato per Hl of product €1.73 per degree Plato per Hl of product
Ethyl Alcohol, excluding spiritbased flavoured beverages of an alcoholic content over 1.2% but not exceeding 7% 12c5 per % alcohol per litre of alcohol 13c5 per % alcohol per litre of alcohol
Spirit-based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7% 40c per % alcohol per litre of alcohol 41c per % alcohol per litre of alcohol

Tobacco

Product 2013 2014
Cigarettes 25% of the retail price plus €82.50 per 1,000 cigarettes but not less than €135 per 1,000 cigarettes 25% of the retail price plus €87.50 per 1,000 cigarettes but not less than €142.50 per 1,000 cigarettes
Cigars and Cigarillos €19.81 per 1,000 units €21.65 per 1,000 units
Hand-Rolling Tobacco €88.36 per Kg €96.58 per Kg
Other Smoking Tobacco €88.36 per Kg €96.58 per Kg
Pipe Tobacco €28.08 per Kg €30.69 per Kg

The increased duty on fuel comes into force on January 1. The price of fuel would not be increased and its price would remain stable till March.

Negotiations on the price of petrol were still under way, but so far it appeared that the price of petrol would rise by 1c in January.

Energy

Product Current rate New rate
Leaded Petrol €608.18 per 1,000 litres €628.18 per 1,000 litres
Unleaded Petrol €489.38 per 1,000 litres €509.38 per 1,000 litres
Gas Oil

falling within CN Codes 2710.19.43 to 2710.19.48 or 2710.20.11 to 2710.20.19 and blends of the foregoing with Biodiesel, excluding Gas Oil or Gas Oil blended with Biodiesel, with a sulphur content not exceeding 0.1% sulphur by weight if used for heating purposes
€402.40 per 1,000 litres €422.40 per 1,000 litres
Gas Oil

or Gas Oil blended with Biodiesel with a sulphur content not exceeding 0.1% by weight if used for heating purpose
€162.09 per 1,000 litres €182.09 per 1,000 litres
Biodiesel

a diesel quality liquid fuel produced from biomass or waste cooking oil, with an ester content of not less than 96.5% by weight and 8a sulphur content not exceeding 0.005%, whether in blend or not
€402.40 per 1,000 litres €422.40 per 1,000 litres
Heavy Fuel Oil €32 per 1,000 Kgs €34 per 1,000 Kgs
Liquid Petroleum Gas (LPG)

falling within CN Codes 2711.12 to 2711.13, when used for heating purposes
€36.94 per 1,000 Kgs €38.94 per 1,000 Kgs
Methane

falling within CN Code 2711.29.00
€36.94 per 1,000 Kgs €38.94 per 1,000 Kgs
Kerosene

falling within CN Codes 2710.19.21 and 2710.19.25
€402.40 per 1,000 litres €422.40 per 1,000 litres

Changes in Tax rates applied to Bunkering of Fuels

l-Att dwar Taxxa fuq Bunkering ta’ Żjut
Prodott Rata tal-Llum Rata Ġdida
Żjut li jinsabu taħt issubintestaturi 2710.19.43 sa 2710.19.48 jew 2710.20.11 sa 2710.20.19 tan- Nomenklatura Magħquda €0.93 għal kull tunnellata metrika jew parti minnha €1.28 għal kull tunnellata metrika jew parti minnha
Żjut li jinsabu taħt issubintestaturi 2710.19.62 sa 2710.19.68 jew 2710.20.31 sa 2710.20.39 tan- Nomenklatura Magħquda €0.47 għal kull tunnellata metrika jew parti minnha €0.82 għal kull tunnellata metrika jew parti minnha

Vehicle licences would be changed from January 1 but the licences of small vehicles registered after 2009 with a CO2 of up to 100 grams would remain unchanged. The minister did not give actual figures, referring to an annex in his speech.

The increases would yield additional government revenue of €21.4 million.

Changes in Rates found in the Motor Vehicle Registration and Licensing Act

Bidliet fit-Tieni Skeda – Kategorija B:

Żmien tal-vettura (sena)* 5
  Rati Eżistenti Rati Ġodda
CO2
0g/km sa u inklużi 100g/km 1,000 800
Aktar minn 100g/km sa u inklużi 130g/km 1,000 1,000
Aktar minn 130g/km sa u inklużi 140g/km 2,000 1,200
Żmien tal-vettura (sena)* 6
  Rati Eżistenti Rati Ġodda
CO2
0g/km sa u inklużi 100g/km 1,680 900
Aktar minn 100g/km sa u inklużi 130g/km 2,016 1,100
Aktar minn 130g/km sa u inklużi 140g/km 2,240 1,300
Żmien tal-vettura (sena)* 7
  Rati Eżistenti Rati Ġodda
CO2
0g/km sa u inklużi 100g/km 1,882 1,000
Aktar minn 100g/km sa u inklużi 130g/km 2,258 1,200
Aktar minn 130g/km sa u inklużi 140g/km 2,509 1,400

Bidliet fit-Tieni Skeda – Kategorija Ċ:

Qawwa tal- magna Rati eżistenti Rati ġodda
Mhux iżjed minn 250cc 0% 0%
Iżjed minn 250cc iżda mhux iżjed minn 500cc cc x RV x 0.045% cc x RV x 0.033%
Iżjed minn 500cc iżda mhux iżjed minn 800cc cc x RV x 0.046% cc x RV x 0.034%
Iżjed minn 800cc cc x RV x 0.047% cc x RV x 0.035%
Motor cycle tal-eletriku bil-batterija RVx1.71% RVx1.71%

LOWER REGISTRATION TAX ON MOTORCYCLES, SMALL CARS

Prof Scicluna said that registration tax on small second hand cars  (M1)imported from outside the EU was being reduced.

Registration tax on motorcycles over 250cc was being reduced by a quarter.

Bidliet fir-Raba’ Skeda:

B’magna petrol

Sena 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+
0g/km sa u nklużi 100g/km 100 100 100 100 100 125 138 151 166 183 201 221 244 268 295
Aktar minn 100g/km sa u nklużi 130g/km 120 120 120 120 120 148 161 176 193 211 231 254 278 305 334
Aktar minn 130g/km sa u nklużi 140g/km 130 130 130 130 130 160 175 192 210 230 252 276 302 332 364
Aktar minn 140g/km sa u nklużi 150g/km 150 150 150 150 150 185 203 222 243 266 292 320 351 385 423
Aktar minn 150g/km sa u nklużi 180g/km 190 190 190 190 190 235 258 282 309 339 372 409 448 492 541
Aktar minn 180g/km sa u nklużi 220g/km 260 260 260 260 260 323 354 388 426 468 513 564 619 680 747
Aktar minn 220g/km sa u nklużi 250g/km 360 360 360 360 360 448 491 539 592 651 715 785 863 948 1,042
Aktar minn 250g/km 510 510 510 510 510 635 698 766 842 925 1,017 1,110 1,110 1,110 1,110

B’magna diesel b’materja partikolata ta’ 0g/km sa u inklużi 0.005g/km

Sena 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+
CO2
0g/km sa u nklużi 100g/km 100 100 100 100 100 125 138 151 166 183 201 221 244 268 295
Aktar minn 100g/km sa u nklużi 130g/km 120 120 120 120 120 148 161 176 193 211 231 254 278 305 334
Aktar minn 130g/km sa u nklużi 140g/km 130 130 130 130 130 160 175 192 210 230 252 276 302 332 364
Aktar minn 140g/km sa u nklużi 150g/km 150 150 150 150 150 185 203 222 243 266 292 320 351 385 423
Aktar minn 150g/km sa u nklużi 180g/km 190 190 190 190 190 235 258 282 309 339 372 409 448 492 541
Aktar minn 180g/km sa u nklużi 220g/km 260 260 260 260 260 323 354 388 426 468 513 564 619 680 747
Aktar minn 220g/km sa u nklużi 250g/km 360 360 360 360 360 448 491 539 592 651 715 785 863 948 1,042
Aktar minn 250g/km 510 510 510 510 510 635 698 766 842 925 1,017 1,110 1,110 1,110 1,110

B’magna diesel b’materja partikolata ta’ aktar minn 0.005g/km iżda ta’ mhux aktar minn 0.025g/km

Sena 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+
CO2
0g/km sa u nklużi 100g/km 105 105 105 105 105 131 144 159 175 192 211 233 256 281 309
Aktar minn 100g/km sa u nklużi 130g/km 126 126 126 126 126 154 169 185 202 221 243 266 291 319 350
Aktar minn 130g/km sa u nklużi 140g/km 136 136 136 136 136 168 183 201 220 241 264 289 317 348 381
Aktar minn 140g/km sa u nklużi 150g/km 157 157 157 157 157 194 212 232 255 279 306 336 368 404 443
Aktar minn 150g/km sa u nklużi 180g/km 199 199 199 199 199 246 270 296 324 356 390 429 470 516 567
Aktar minn 180g/km sa u nklużi 220g/km 273 273 273 273 273 338 371 407 447 490 538 591 649 713 784
Aktar minn 220g/km sa u nklużi 250g/km 378 378 378 378 378 469 515 566 621 683 750 824 905 995 1,093
Aktar minn 250g/km 535 535 535 535 535 666 732 804 883 971 1,067 1,135 1,135 1,135 1,135

B’magna diesel b’materja partikolata ta’ aktar minn 0.025g/km iżda ta’ mhux aktar minn 0.035g/km

Sena 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+
CO2
0g/km sa u nklużi 100g/km 110 110 110 110 110 138 152 167 183 202 222 244 269 295 325
Aktar minn 100g/km sa u nklużi 130g/km 131 131 131 131 131 162 177 193 212 232 254 279 305 335 367
Aktar minn 130g/km sa u nklużi 140g/km 142 142 142 142 142 175 192 210 230 252 276 303 332 364 400
Aktar minn 140g/km sa u nklużi 150g/km 164 164 164 164 164 203 222 243 267 292 321 352 386 424 465
Aktar minn 150g/km sa u nklużi 180g/km 208 208 208 208 208 258 283 310 340 373 410 449 493 542 595
Aktar minn 180g/km sa u nklużi 220g/km 286 286 286 286 286 355 389 427 469 514 565 620 681 749 822
Aktar minn 220g/km sa u nklużi 250g/km 396 396 396 396 396 492 541 594 652 716 787 865 950 1,044 1,147
Aktar minn 250g/km 561 561 561 561 561 699 768 844 927 1,019 1,120 1,160 1,160 1,160 1,160

B’magna diesel b’materja partikolata ta’ aktar minn 0.035g/km

Sena 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+
CO2
0g/km sa u nklużi 100g/km 116 116 116 116 116 145 159 175 193 212 233 256 282 310 341
Aktar minn 100g/km sa u nklużi 130g/km 137 137 137 137 137 169 185 203 222 243 266 292 320 351 385
Aktar minn 130g/km sa u nklużi 140g/km 149 149 149 149 149 184 201 220 241 264 290 318 348 382 419
Aktar minn 140g/km sa u nklużi 150g/km 172 172 172 172 172 213 233 255 280 307 336 369 405 444 488
Aktar minn 150g/km sa u nklużi 180g/km 218 218 218 218 218 270 297 325 357 391 429 471 518 568 624
Aktar minn 180g/km sa u nklużi 220g/km 299 299 299 299 299 372 408 448 491 540 593 651 715 785 863
Aktar minn 220g/km sa u nklużi 250g/km 415 415 415 415 415 516 567 623 684 752 826 907 997 1,096 1,204
Aktar minn 250g/km 589 589 589 589 589 734 806 885 973 1,069 1,175 1,210 1,210 1,210 1,210

(b) it-tabelli fil-partita 2 tagħha għandhom jiġu sostitwiti b’dan li ġej:

B’magna petrol

Sena 0 1 2 3 4 5 6 7 8 9
Qawwa tal-magna
Klassi 1 (sa u nklużi 1300cc) 85 85 85 85 85 85 85 96 97 98
Klassi 2 (aktar minn 1300cc sa u nklużi 1449cc) 110 110 110 110 110 110 110 124 126 127
Klassi 3 (aktar minn 1449cc sa u nklużi 1500cc) 125 125 125 125 125 125 125 141 144 148
Klassi 4 (aktar minn 1500cc sa u nklużi 1800cc) 130 130 130 130 130 130 130 147 152 157
Klassi 5 (aktar minn 1800cc sa u nklużi 2000cc) 210 210 210 210 210 210 210 238 241 245
Klassi 6 (aktar minn 2000cc) 380 380 380 380 380 380 380 432 438 445
Sena 10 11 12 13 14 15 16 17 18 19+
Qawwa tal-magna
Klassi 1 (sa u nklużi 1300cc) 99 101 102 103 105 106 108 109 111 112
Klassi 2 (aktar minn 1300cc sa u nklużi 1449cc) 129 131 133 135 137 138 140 142 144 146
Klassi 3 (aktar minn 1449cc sa u nklużi 1500cc) 151 155 158 162 166 170 174 178 182 186
Klassi 4 (aktar minn 1500cc sa u nklużi 1800cc) 162 167 172 178 184 190 196 203 210 217
Klassi 5 (aktar minn 1800cc sa u nklużi 2000cc) 248 252 256 259 263 267 271 275 279 283
Klassi 6 (aktar minn 2000cc) 451 458 464 471 478 485 492 500 507 514

B’magna diesel

Sena 0 1 2 3 4 5 6 7 8 9
Qawwa tal-magna
Klassi 1 (sa u nklużi 1300cc) 93 93 93 93 93 93 93 104 105 107
Klassi 2 (aktar minn 1300cc sa u nklużi 1449cc) 120 120 120 120 120 120 120 135 137 139
Klassi 3 (aktar minn 1449cc sa u nklużi 1500cc) 137 137 137 137 137 137 137 154 158 162
Klassi 4 (aktar minn 1500cc sa u nklużi 1800cc) 142 142 142 142 142 142 142 160 166 171
Klassi 5 (aktar minn 1800cc sa u nklużi 2000cc) 230 230 230 230 230 230 230 261 265 268
Klassi 6 (aktar minn 2000cc) 417 417 417 417 417 417 417 474 481 488
Sena 10 11 12 13 14 15 16 17 18 19+
Qawwa tal-magna
Klassi 1 (sa u nklużi 1300cc) 108 110 111 113 114 116 118 119 121 122
Klassi 2 (aktar minn 1300cc sa u nklużi 1449cc) 141 145 145 147 149 151 153 156 158 160
Klassi 3 (aktar minn 1449cc sa u nklużi 1500cc) 165 169 173 177 181 186 190 195 199 204
Klassi 4 (aktar minn 1500cc sa u nklużi 1800cc) 177 183 189 195 201 208 215 222 230 237
Klassi 5 (aktar minn 1800cc sa u nklużi 2000cc) 272 276 280 284 288 293 297 301 305 310
Klassi 6 (aktar minn 2000cc) 495 502 510 517 525 533 541 548 557 565

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