Deduction (Workplace Accessibility) Rules, 2010

INCOME TAX ACT

(CAP. 123)

Deduction (Workplace Accessibility) Rules, 2010

IN exercise of the powers conferred by articles 14(2) and 96 of

the Income Tax Act, hereinafter referred to as "the Act", the Minister

of Finance, the Economy and Investment has made the following

The title of these rules is the Deduction (Workplace Title and

commencement.

Accessibility) Rules, 2010.

(2) These rules shall come into force as from the year of

assessment 2011, in respect of expenditure incurred as from 1 st

(1)

It-titolu ta’ dawn ir-regoli hu Regoli tal-2010 dwar Titolu u bidu

fis-se.

Tnaqqis

(2) gall-Aessibilità

fil-Post tax-Xogol.

Dawn ir-regoli gandhom

jidlu fis-se mis-sena ta’

stima 2011, fir-rigward ta’ spejje magmula mill-1 ta’ Jannar 2010.

(2) Dawn ir-regoli gandhom jidlu fis-se mis-sena ta’

stima 2.

2011, F’dawn

fir-rigward

ta’ spejje

kemm magmula

mill-1 tal-kliem

ta’ Jannar

ma 2010.

ir-regoli,

il-darba r-rabta

tkunx Tifsir.

tetie xort’ora –

In these rules, unless the context otherwise requires –

Definitions.

"Commission" means the National Commission Persons with

"qualifying

expenditure"

means

any

of

the

following

(a)

expenditure of a capital nature consisting of the

(i) the installation or modification of physical

structures and/or equipment designed to increase

workplace accessibility; or

(ii) the removal of architectural and physical

barriers; or

(iii) the acquisition, installation or modification of

equipment and devices for persons with disability; and

(b)

expenditure incurred in the training of employees

having a disability for the purpose of performing their work;

"qualifying person" means a person who is an employer and

who incurs qualifying expenditure for the purpose of increasing

accessibility to the workplace to any of his employees having a

disability.

(1)

Where a qualifying person incurs qualifying

expenditure in the year preceding the year of assessment, a deduction

equivalent to 100% of the cost incurred shall be allowed against the

said person’s income charged to tax for such year of assessment;

(2) The total deduction claimed under these rules as aforesaid

shall not exceed twenty thousand euro (€20,000)

Provided that, to the extent that the deduction cannot be

wholly set off against the income of the qualifying person for the year

during which the expenditure was incurred, it shall be carried forward

and set off against the income for subsequent years in succession

Provided further that, where the qualifying person is an

individual, to the extent that the deduction cannot be wholly set off

against the income of the individual or of his spouse, where

applicable, for the aforesaid year, it shall be carried forward and set

off against the income for subsequent years in succession.

(3) The deduction shall only be allowed where the qualifying

person does not benefit from any form of assistance in relation to the

said expenditure from the Government of Malta or from any other

entity.

(1)

The deduction provided by these rules shall only be

allowed where an application has been made to the Commission,

providing details of the expenditure in such manner as the

Commission may require, and such application is recommended and

approved by the Commission.

(2) The Commission shall, following its recommendation and

approval in accordance with sub-rule (1), submit to the Commissioner

of Inland Revenue the details of applications approved, in such

manner as the said Commissioner may require.

€0.19