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 |