ATT Nru. VIII ta’ l-2006 ACT No. VIII of 2006 ATT ma]ru[ b’li[i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.

Suppliment tal-Gazzetta tal-Gvern ta’ Malta, Nru. 17,938, 30 ta’ {unju, 2006

Taqsima A

MALTA

ATT Nru. VIII ta’ l-2006

ACT No. VIII of 2006

ATT ma]ru[ b’li[i mill-Parlament ta’

AN ACT enacted by the Parliament of

Malta.

Malta.

ATT biex jemenda l-Att dwar Dazju tas-

AN ACT to amend the Excise Duty Act

Sisa (Kap. 382).

(Cap. 382).

I assent.

E DWARD F ENECH A DAMI

(L.S.)

President

30th June, 2006

ACT No. VIII of 2006

AN ACT to amend the Excise Duty Act (Cap. 382)

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows>–

(1) The short title of this Act is Excise Duty (Amendment)

Act, 2006 and the Act shall be read and construed as one with the Excise

Duty Act, hereinafter referred to as “the principal Act”.

(2) This Act shall be deemed to have come into force on

st

the 1 April, 2006.

For the Fourth Schedule to the principal Act there shall be

substituted the following>

“FOURTH SCHEDULE

ENERGY PRODUCTS

Description of Excise goods

Leaded petrol falling within CN Codes 2710.11.31, 2710.11.51

and 2710.11.59

Unleaded petrol falling with in CN Codes 2710.11.41,

2710.11.45 and 2710.11.49.

Gas oil falling within CN Codes 2710.19.41 to 2710.19.49

excluding gas oil falling within 2710.19.49 if used for heating

purposes.

If used in the following maritime commercial activities

-

Bunkering operations

-

Conveyance of passengers and goods between shore

and ocean-going vessels

-

Dredging operations

-

Harbour Cruises

-

Inland Navigation between Malta and Gozo by vessels

of a tonnage less than 3,500 tons

-

Sea farming activities

-

Tugging activities

-

Navigation For Commercial Purposes Within Maltese

Territorial Waters

If used in the following maritime commercial activity

-

Inland Navigation between Malta and Gozo by vessels

of a tonnage of 3,500 tons or more

If used for electric power generation

If used for fishing purposes as laid down by Department of

Fisheries

If used by private pleasure seacraft for outbound voyages

Gas Oil falling within CN Code 2710.19.49 if used for heating

purposes

Biodiesel (a mixture of biomass and gas oil)

for the equivalent motor fuel. In addition to the taxable

products listed above, any product intended for use,

offered for sale or used as motor fuel, or as additive or

extender in motor fuels, shall be taxed as motor fuel.

In addition to the taxable products listed above, any

hydrocarbon, except for peat, intended for use, offered for sale

or used for heating purposes, shall be taxed as motor fuel.

EXEMPTIONS

Energy products used for purposes other than as motor fuels or

as heating fuels are exempt from the payment of excise duty

under such conditions which the Minister may prescribe for the

purpose of ensuring the correct and straightforward application

of such exemptions and of preventing any evasion, avoidance or

abuse.

The biomass content (i.e. the percentage element) in Biodiesel is

exempted from the payment of excise duty under fiscal control

where such energy products are made up of, or contain, one or

more of the following products

- products falling within CN Codes 1507 to 1518;

- products falling within CN Codes 3824.90.55 and

3824.90.80 to 3824.90.99 for their components

produced from biomass;

- products falling within CN Codes 2207.20.00 and

2905 11 00 which are not of synthetic origin;

- products produced from biomass, including products

falling within CN Codes 4401 and 4402;

- products which contain water (CN Codes 2201 and

2851.00.10).

"Biomass" shall mean the biodegradable fraction of products,

waste and residues from agriculture (including vegetal and

animal substances), forestry and related industries, as well as the

biodegradable fraction of industrial and municipal waste.

Note: Beginning from 1 December 2005, and then cumulatively

in each consecutive month during the period ending 30

November, 2007, Lm1.25 per 1,000 litres will be deducted from

the prevailing rates of excise duty as shown in the Fourth

Schedule on Unleaded petrol falling within CN Codes

2710.11.41, 2710.11.45 and 2710.11.49.

Passed by the House of Representatives at Sitting No. 401 of 26th June, 2006.

A NTON T ABONE

Speaker

R ICHARD J. C AUCHI

Clerk to the House of Representatives

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press