Government Notices published in Government Gazette No. 21,183 of 23rd January 2024

It is hereby notified that in accordance with Article 29 (1) of the Ġieħ ir-Repubblika Act, the President of Malta, acting on the advice of the Prime Minister, has approved the recognition of the conferment of the following honour by the Sovereign Military Hospitaller Order of St John of Jerusalem, of Rhodes and of Malta:

Cross with Crown pro Merito Melitensi

Ms Maroma Camilleri

The President of Malta has been pleased to approve the grant of a Commission in the rank of Second Lieutenant in the Armed Forces of Malta (Regular Force) to the under mentioned Officer Cadet with effect from the date as shown against his name.

88402              Off/Cdt Axiak Justin  4th July, 2023

It is notified for general information that the following Legal Notices were published in the Supplement to the Government Gazette No. 21,180 of 16th January, 2024 (Legal Notice 7) and Government Gazette No. 21,182 of 19th January, 2024 (Legal Notices 8 to 10) respectively.

L.N. 7 of 2024: Product Safety Act (Cap. 427); Radio Equipment (Amendment) Regulations, 2024.

L.N. 8 of 2024: Income Tax Act (Cap. 123); Income from Artistic Activity Rules, 2024.

L.N. 9 of 2024: Income Tax Act (Cap. 123); Transfer Pricing (Amendment) Rules, 2024

L.N. 10 of 2024: Police Act (Cap. 164); Police Act (Amendment of Fourth Schedule) Regulations, 2024.

Government Grant on the installation of bicycleracks/ancillary facilities in localities or within enterprises' premises

IN order to incentivise the use of alternative green means of transport while, at the same time, encouraging physical exercise and a healthier lifestyle, the Minister for Finance and Employment is allocating funds whereby local councils and enterprises are encouraged to come up with a plan to promote the use of bicycles as a means of transportation within localities and to and from the workplace.

To this end, the Ministry for Finance and Employment has set up a fund to cover the expenditure incurred by local councils and enterprises to install bicycle racks and ancillary facilities.

Local councils and enterprises can apply for funds by submitting the application form after having consulted the applicable guidelines that are accessible on (www.finance.gov.mt).

1. Interpretation

In this scheme, unless the context otherwise requires:

'applicant' means the person applying for the grant under this scheme on behalf of the local council or the registered enterprise applying for the grant under this scheme;

'application' means the application made for a grant under this scheme;

'guidelines' means guidance documents that provide the applicable specifications and instructions for installation and purchasing of bicycle racks. These guidelines are accessible from (www.finance.gov.mt);

'local council' means a local council established under the Local Councils Act (Cap 363 of the laws of Malta) and as designated in the Second Schedule annexed to this Act;

'registered enterprise' means a legal entity possessing the right to conduct business on its own, for example to enter into contracts, own property, incur liabilities and establish bank accounts. An enterprise may be a corporation, a quasi- corporation, a non-profit institution, or an unincorporated enterprise. The enterprise has to be registered with the competent authority;

'effective date' means the 1st January, 2024;

'fiscal receipt' means a receipt as defined in the Thirteenth Schedule to the Value Added Tax (Cap. 406), as subsequently amended, and also includes any regulation made by the same Act;

'bicycle racks' means facilities for short-term or long term bicycle parking as defined in the guidelines that are intended as instructions for purchase and installation of bicycle racks and ancillary facilities;

'ancillary facilities' means equipment, buildings, structures and improvements that expand the comfort and safety necessary to support the use of a bicycle as a means of transportation;

'capital expenditure' means expenditure related to the purchase and installation of bicycle racks and ancillary facilities,

'Malta' means the islands of Malta;

'Minister' means the Minister responsible for Finance and Employment;

'businesses' means any commercial company including partnerships registered in Malta with the Malta Business Registry;

'person residing in Malta' means a natural person who either holds a legally valid identification document issued in terms of the Identity Card and Other Identity Documents Act (Cap. 258) or who has a residence permit or a letter issued from the expatriate office at the Ministry responsible for Foreign and European Affairs;

'Member State' means a Member State of the European Union;

'European Union' has the same meaning as is assigned to it by article 2 of the European Union Act (Cap 460), and includes Norway, Iceland and Liechtenstein;

'purchase price' means the total purchase price of the complete equipment including VAT and which purchase price has been paid in full by the applicant prior to applying for reimbursement.

2. Area of applicability

This scheme relates to the expenditure that is incurred in the purchase price and installation of bicycle racks within the locality or the purchase price and installation of bicycle racks/ancillary facilities within the enterprises' premises, and which purchase, and works were carried out from the effective date or afterwards and completed by the end of December 2024.

3. Expenditure to be reported

The expenditure to be reported is in respect of the purchase price and installation of bicycle racks/ancillary facilities as defined in section one (1) of this scheme.

4. Manner of application and supporting documents

The application process comprises two stages, where applicants may wish to consider submitting the documents at Stage 1 before going on to effect any procurement and installation at Stage 2, should this be deemed necessary.

Stage 1

(i) Applications under this scheme shall be made in the form set out in schedule (A) annexed to this scheme, and shall contain all the information, details and documents as required in the said form and in terms of this scheme.

(ii) Prior to purchasing and installing the bicycle racks/ancillary facilities the applicant must read and follow the applicable guidelines, that are accessible from (www.finance.gov.mt).

(iii) Applications are to be accompanied by the documents shown hereunder:

(a) a copy of the identity card of the applicant or, in the absence of an identity card, a copy of any other official document of identity as referred to in the interpretation of a 'person residing in Malta' in section 1 of this scheme;

(b) Quotations for equipment purchased and works, which must specify if installation is included;

(c) Picture of the proposed racks;

(d) Site plan and photos of where the bicycle racks/ancillary facilities will be installed.

Stage 2

(i) At reimbursement stage the applicant must submit:

Both the original fiscal receipt/s and the commercial invoices.

In the case of equipment not purchased from Malta, the original invoices of the purchase of such items issued by the supplier together with the delivery note/s, the original documentary proof that final payment has been affected, and clearance from Maltapost/Department of Customs Malta, as may be required. These documents must confirm that such items were really purchased; the expenditure costs, and which costs include duty and VAT as may be required, were really paid in full; that such a purchase was affected by the purchaser for the purchaser. Such purchased items must also conform to EU standard safety regulations, as may be required.

5. Submission of Applications

(i) Only those applications that are in conformity with all the provisions of this scheme shall be eligible for payment of the assistance referred to in section 6 of this scheme.

(ii) Applications under this scheme, including the documents required to be submitted with the application, shall be submitted to The Bicycle Rack Fund, Ministry for Finance and Employment, Maison Demandols, 30, Triq in-Nofsinhar, Valletta. The application form and guidelines are available from (www.finance.gov.mt).

6. Grant payable under this scheme

(i) Local councils and non for profit enterprises are eligible to apply for a grant of up to 100% of the approved capital expenditure incurred and paid in full as explained in section 2 of the scheme;

(ii) Commercial enterprises may apply for a grant of up to 50% on the approved capital expenditure incurred and paid in full as explained in section 2 of the scheme.

7. Payment of Grant

The grant will be paid to the applicant by bank transfer to the account listed on the application.

8. Validity of application

An application shall not be deemed to be valid unless:

(a) it is full and complete in all material aspects;

(b) it is accompanied by all the relevant documentation or details as required.

9. Duration of the scheme

This scheme has a definite duration and will start as from the 1st January, 2024, and end on the 31st December, 2024, until this scheme is not modified/terminated by means of a notice in the Government Gazette and shall be renewed as deemed necessary by the Minister for Finance and Employment and as such shall be thus published in another notice in the Government Gazette.

10. State Aid

With reference to section 5(ii), this scheme will be implemented in accordance with the provisions of Commission Regulation (EU) No. 2023/2831 of 13 December, 2023, on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.

11. Amendments to the scheme

The Minister for Finance and Employment reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

12. Transitory provisions

Applications made under this scheme relating to the expenditure on the purchase price and installation of bicycle racks/ancillary facilities, and which purchase and installation was carried out between the effective date and the date of publication of this notice shall be deemed to be valid applications under this scheme, provided that the applications satisfy all the conditions stipulated in this notice.

SCHEDULES

Schedule A – Application Form

Schedule B – State Aid Declaration Form

Government Grant on the purchase of bicycles

and pedelec bicycles by companies that offer such bicycles for hire

IN order to encourage the use of clean means of transport while, at the same time, encouraging physical exercise, the Minister for Finance and Employment is launching the following scheme.

1. Interpretation

In this scheme, unless the context otherwise requires:

'applicant' means the registered company or registered self-employed person applying for the grant under this scheme and who is the purchaser of bicycles or pedelec bicycles and that offers such bicycles for hire;

'application' means the application made for a grant under this scheme;

'effective date' means 1st January, 2024;

'grant' means the grant being given under this scheme to the purchaser of a bicycle or pedelec bicycle which satisfies the requirements of paragraph 4;

'fiscal receipt' means a receipt as defined in the Thirteenth Schedule to the Value Added Tax (Cap. 406), as subsequently amended, and also includes any regulation made by the same Act;

'registered company' means any commercial company registered in Malta with the Malta Business Registry (MBR).

'Malta' means the islands of Malta;

'Minister' means the Minister responsible for Finance and Employment;

'businesses' means any commercial company including partnerships registered in Malta with the Malta Business Registry (MBR) or a self-employed person in accordance to national law or a cooperative society;

'registered self-employed' means, for the purpose of this scheme, any person who resides in Malta and is registered with Jobsplus, the Malta Tax and Customs Administration and has a trade licence from the Commerce Department;

'person residing in Malta' means a natural person who either holds a legally valid identification document issued in terms of the Identity Card and Other Identity Documents Act (Cap. 258) or who has a residence permit or who has a residence permit or equivalent documentation issued by the national competent authority;

 'bicycle' means any bicycle that is not a motor-powered bicycle and includes also a pedelec bicycle, which is an electric pedal cycle which must be pedalled and which electric motor assists the cyclist only when the cyclist is pedalling. A pedelec bicycle does not possess a throttle and its electric motor must have an output not exceeding 250 watts. The kerbside weight of the pedelec bicycle must not exceed 40 kg and 60 kg in the case of a pedelec tandem bicycle;

'Member State' means a Member State of the European Union;

'European Union' has the same meaning as is assigned to it by article 2 of the European Union Act (Cap. 460), and includes Norway, Iceland and Liechtenstein;

'purchase price of the bicycle' means the total purchase price of the complete bicycle including VAT, however excluding any additional parts or accessories and which purchase price have been paid in full by the applicant prior to applying for this grant;

2. Area of applicability

This scheme applies to the expenditure that is incurred on the purchase price of the bicycle or pedelec bicycle by the applicant, and which bicycle is purchased by the applicant on the effective date or afterwards during the duration of this scheme.

3. Expenditure to be reported

The expenditure to be reported is in respect of the purchase price of the bicycle or pedelec bicycle as defined in section (1) above.

4. Manner of application and supporting documents

Applications under this scheme shall be made only via the official electronic portal/s which may be indicated from time to time for this purpose.

For this purpose, the applicant shall furnish the details of the invoices/fiscal receipts and any further documentation required to be submitted as required on the indicated portal. Provided that, the original fiscal receipts/invoices and relevant documentation shall be kept by the applicant for a period of not less than two years from the date of application and produced upon request to the Malta Tax and Customs Administration for verification purposes.

Failure to produce any such documents upon request the applicant will be obliged to refund the amount paid under the scheme and in the case of a fraudulent application criminal action in terms of the Criminal Code (Cap. 9) will be taken against him.

In the case of a bicycle or pedelec bicycle not purchased from Malta the original invoice issued by the supplier indicating the type of bicycle or pedelec bicycle purchased, together with the delivery note, the original documentary proof that final payment has been affected, and clearance from Maltapost/Department of Customs Malta as may be required, must be retained by the applicant for a period as stipulated above. These documents must confirm that the bicycle or pedelec bicycle was really purchased; that the purchase price of the bicycle or pedelec bicycle which price includes duty and VAT as may be required was really paid in full; that such a purchase was affected by the purchaser for the purchaser; and that the bicycle or pedelec bicycle was delivered to the applicant. The purchased bicycle or pedelec bicycle must also have a certificate of conformity with EU standard safety regulations, as may be required.

Only those applications that are found to conform with the provisions of this scheme shall be eligible for payment of the grant referred to in section 5 of the scheme.

Applications under this scheme, including the details of the documents required, should be submitted by not later than three months from the purchase of the bicycle.

Applications received 'late', that is after the three month period, shall be demed to be invalid applications.

5. Grant payable under this scheme

Eligible applicants may apply for a grant of 15.25% on the purchase price of bicycles subject to a maximum grant of €85 per non-mechanisedd bicycle and a maximum grant of €250 per case of pedelec bicycle. This up to a capping of €7,500 per applicant.

6. Payment of grant

The grant will be credited to the bank account indicated by the applicant in the application.

7. Validity of application

An application shall not be deemed to be valid unless:

(a) it is full and complete in all material aspects;

(b) it is accompanied by all the relevant details as required;

(c) is submitted to the Malta Tax and Customs Administration the official electronic portal by not later than three months from the date of purchase of the bicycle as is stipulated in Section 4 of this scheme.

8. Duration of the scheme

This scheme has a definite duration and will start as from the 1st January, 2024, and end on the 31st December, 2024, unless this scheme is not modified/terminated by means of a Notice in the Government Gazette and shall be renewed as deemed necessary by the Minister for Finance and Employment and as such shall be thus published in another Notice in the Government Gazette.

9. State Aid

This scheme will be implemented in accordance with the provisions of Commission Regulation (EU) No. 2023/2831 of 13 December, 2023, on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.

Companies and self-employed persons applying for these grants should make sure that they are within the limits of State Aid and will have to fill the attached form on State Aid.

10. Amendments to the scheme

The Ministry for Finance and Employment reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

SCHEDULES

Schedule A – State Aid Declaration Form

Assistance to Church and Independent Schools Related to Capital Expenditure in the Implementation of Educational Reforms for All Children to Succeed

IN accordance with the provisions of Section 8 of Government Notice.1518, 'Assistance to Church and Independent Schools Related to Capital Expenditure in the Implementation of Educational Reforms for all Children to Succeed' which was published, on the 31st December, 2020, in Government Gazette number 20,548, the Ministry for Finance and Employment, together with the Ministry for Education, Sport, Youth, Research and Innovation are notifying the public that the grant scheme is being renewed for a period of one year, up to 31st December, 2024.

This scheme aims to provide assistance to Church and independent schools with regards to capital expenditure related to the implementation of the 'Transition from Primary to Secondary School Reform', so that students in these schools may also benefit from the highest quality of educational environment.

1. Interpretation

In this scheme, unless the context otherwise requires:

'applicant' means a person, who on the date of application is officially recognised as the Head of the Church school or independent school, or temporarily acting in that capacity, in which school the works of a capital nature are to be carried out, and on whose behalf such person is applying for the assistance which may be granted under this scheme;

'effective date' means 1st January, 2024;

'Malta' means the Maltese Islands;

'fiscal receipt' means a receipt as defined in the Thirteenth Schedule to the Value Added Tax (Cap. 406), as subsequently amended, and also includes any regulation made by the same Act;

'Church school' means:

(i) an institution the resources of which, both of person and of things, are ordained towards the promotion of the education and training of other persons through the dissemination of knowledge in accordance with article 2 of the Education Act (Cap. 327); and

(ii) an institution that is authorized by the Bishops in Ordinary of Malta to operate as Church school in accordance with article 20 of the Education Act (Cap 327); and

(iii) an institution providing compulsory education at primary and/or secondary level/s, and

(iv) an institution which already has a valid license to operate as a school in full compliance of the Education Act (Cap 327) at the time of application for the Grant;

'independent school' means:

(i) an institution the resources of which, both of person and of things, are ordained towards the promotion of the education and training of other persons through the dissemination of knowledge in accordance with article 2 of the Education Act (Cap. 327); and

(ii) an institution providing compulsory education at primary and/or secondary level/s, and

​(iii) an institution which already has a valid license to operate as a school, in full compliance of the Education Act (Cap 327) at the time of application for the Grant;

'works of a capital nature' means:

Works of a capital nature and services directly related, undertaken to directly improve the quality of teaching and learning. These may include the construction/upgrading and completion phase incurred in order for a school to extend its teaching services in the primary or secondary level, as may be required, and directly related services such as architect fees, Planning Authority (PA) processing fees, consultancy fees originally envisaged in the planning stages of the works of a capital nature, etc. Such works may include buildings works, and the fixture of the apertures and the electrical and plumbing installations. Such works may also include the complete furnishing of the related extension or other parts of the school, which among other things include the chairs, the tables, the whiteboards, the shelves, the computers, the playgrounds and sports facilities and other items, without which, the extension of the school would not be recognised as having reached the required standard as requested. Such works and services have to be approved by the Directorate for Quality and Standards in Education. In the case of Church schools, such works need to be authorised as well by the Bishops Ordinary of Malta.

2. Area of applicability

This scheme relates to the works of a capital nature incurred by a Church or independent school, and which works of a capital nature were carried out from the effective date or afterwards and completed by the end of December 2024.

3. Expenditure to be reported

The expenditure to be reported is in respect of works of a capital nature as defined in section one (1) of this scheme.

4. Manner of application and supporting documents required

(i) Applications under this scheme are to be made on the form set out in the schedule to this scheme and to contain all the information, details and documents as required in the said form and in terms of this scheme.

(ii) Applications are to be accompanied by the documents shown hereunder:

(a) a copy of the identity card of the applicant or, in the absence of an identity card, any other official document;

(b) both the original fiscal receipt/s and the commercial invoices authenticated by the Head of School, and by a warranted architect where applicable, relating to the works of a capital nature as defined in Clause one (1) of this Scheme. In the case where the supplier of goods/services is exempted from issuing a fiscal receipt an endorsed statement to this effect is to be supplied by the supplier together with the commercial invoices.

In the case of school furniture and equipment referred to in the interpretation of 'works of a capital nature', not purchased in Malta, the original invoices of the purchase of such items issued by the supplier together with the delivery note/s, the original documentary proof that final payment has been affected, and clearance from MaltaPost/Department of Customs Malta, as may be required. These documents must confirm that such items were really purchased; the expenditure costs, and which costs include duty and VAT as may be required, were really paid in full; and that such purchase was affected by the school applying for the grant under this scheme for the same school. Such purchased items must also conform to EU standard safety regulations, as may be required.

These documents are to be endorsed by the Head of School;

(c) where applicable, an official certificate issued by the warranted architect confirming that the eligible works of a capital nature as described in the application form are in conformity with all the existing regulations and laws, and in accordance with the necessary permits issued by PA, as well as the consent of third parties, if and as may be required for the works to be carried out;

(d) where applicable, an officially endorsed copy of the PA approval of the works of a capital nature as described in the application form;

(e) where applicable, an officially endorsed copy of the PA Compliance Certificate of the said works of a capital nature;

(f) any other document which the Ministry for Finance and Employment , may, from time to time, require.

(iii) Only those applications that are in conformity with all the provisions of this scheme shall be eligible for payment of the assistance referred to in Clause 5 of this scheme.

(iv) Applications under this scheme, including the documents that are to be submitted with the application, shall be submitted/addressed to 'Grant Scheme to Church and Independent Schools, Office of the Director General, Directorate for Quality and Standards in Education, (DQSE) Level 1, Triq Joseph Abela Scolaro, Ħamrun HMR 1304, not later than three months from the completion date of the works of a capital nature undertaken by the school, as evidenced by the date of the last relevant receipt.

Consideration will also be given to applications for grants related to the completion of different work phases that fall in between the commencement of works and their complete termination.

Application forms are accessible from (https://finance.gov.mt/en/Services/ Pages/Grants.aspx).

5. Assistance payable under this Scheme

Eligible applicants may apply for a grant of 15.25% on the qualifying expenditure that has been paid in full and incurred for works of a capital nature as explained at section 2 of this scheme.

6. Payment of Grant

The grant will be paid to the applicant by cheque posted to the address shown on the application.

7. Validity of application

An application shall not be deemed to be valid unless:

(a) it is full and complete in all material aspects;

(b) it is accompanied by all the relevant documentation or details as required;

8. Duration of the Scheme

This Scheme shall remain in force till 31 December, 2024, as described in Section 2 of this Notice and shall cease thereafter to be in force. This scheme may be modified or terminated by means of a Notice in the Government Gazette and shall be renewed as deemed necessary through another Notice in the Government Gazette.

9. State Aid

With reference to section 5, this scheme will be implemented in accordance with the provisions of Commission Regulation (EU) No. 2023/2831of 13 December, 2023, on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.

Church and independent schools applying for this grant should make sure that they are within the limits of State Aid and will have to fill the attached form on State Aid

10. Amendments to the Scheme

The Minister for Finance and Employment reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

11. Transitory provisions

Applications made under this scheme relating to works of a capital nature and which works, or phases of such works, were carried out between the effective date and the date of publication of this Notice shall be deemed to be valid applications under this scheme, provided that the applications satisfy all the conditions stipulated in this Notice.

In these transitory cases, applications shall be submitted within three months from the date of publication of this Notice.

SCHEDULES

Schedule A – Application Form

Schedule B – State Aid Declaration Form

THE Commissioner of Inland Revenue notifies that, on the date shown hereunder, the price of gold and silver on which valuations made by the Consul for Goldsmiths and Silversmiths are based has been fixed for the purposes of article 14 of the said Act as follows:

Notification of Affixation of Notice

It is notified for general information that in terms of Regulation No. 10 of Subsidiary Legislation 573.06, a notice has been affixed on the hereunder indicated sites informing co-tenants recognised in solidum with the submission of the application that has been made by other co-tenants on the same land. Applicant is responsible to ensure that the notice is to remain affixed on site for five (5) working days from the date of affixation.

If the notice is removed by third parties prior to the expiry of such date, the applicant must contact the Lands Authority on (enforcement.la@landsauthority.org.mt), so that the notice is re-affixed on site.