58 tal-2024 - Regolamenti tal-2024 dwar il-Mobilità Ħadra

L.N. 58 of 2024

MALTA ENTERPRISE ACT

(CAP. 463)

Green Mobility Regulations, 2024

IN EXCERCISE of the powers conferred by article 5 of the

Malta Enterprise Act, the Minister responsible for Malta Enterprise,

with the concurrence of the Minister responsible for finance, has made

the following regulations:-

(1) The title of these regulations is the Green Mobility

Regulations, 2024.

(2) These regulations shall be deemed to have come into force

on 1st January 2024.

In these regulations, unless the context otherwise requires

"Act" means the Malta Enterprise Act;

"applicant" means an undertaking that has submitted to the

Corporation a duly compiled application for support in terms of

these regulations;

"beneficiary" means an undertaking which is in possession

of a letter of approval issued by the Corporation in terms of these

regulations;

"clean vehicle" means

(a) concerning light-duty road vehicles: a clean

vehicle as defined in Article 4(4)(a) of Directive 2009/33/

EC of the European Parliament and of the Council;

(b)

concerning heavy-duty road vehicles

(i) until 31st December 2025, a low-emission

heavy-duty vehicle as defined in Article 3(12) of

Regulation (EU) 2019/1242 of the European

Parliament and of the Council;

(ii) until 31st December 2025, a clean vehicle

as defined in Article 4(4)(b) of Directive 2009/33/EC

of the European Parliament and of the Council and

not falling within the scope of Regulation (EU) 2019/

1242;

(c)

concerning maritime vessels

(i) a sea and coastal vessel for passenger,

freight transport, for port operations or for auxiliary

activities that (a) has a hybrid or dual fuel engine

deriving at least twenty-five per cent (25%) of its

energy from zero direct (tailpipe) CO 2 emission fuels

or plug-in power for its normal operations at sea and

in ports, or (b) has attained an International Maritime

Organization’s Energy Efficiency Design Index

(EEDI) value ten per cent (10%) below the EEDI

requirements applicable on 1st April 2022 and is able

to run on zero direct tailpipe CO 2 emission fuels or on

fuels from renewable sources;

(ii) a sea and coastal vessel for freight

transport that is used exclusively for operating coastal

and short sea services designed to enable modal shift

of freight currently transported by land to sea and that

has direct (tailpipe) CO 2 emissions, calculated using

the EEDI, fifty per cent (50%) lower than the average

reference CO2 emissions value determined for heavy

duty vehicles (vehicle subgroup 5-LH) in accordance

with Article 11 of Regulation (EU) 2019/1242;

"Corporation" means the Malta Enterprise Corporation as

established by article 7 of the Act;

"guidelines" means the Incentive Guidelines: Green

Mobility Scheme;

"letter of approval" means a document issued by the

Corporation establishing the support granted to an undertaking

and stipulating any terms and conditions deemed appropriate by

the Corporation;

"recharging infrastructure" means a fixed or mobile

infrastructure supplying vehicles or mobile terminal equipment

or mobile ground handling equipment with electricity;

"smart recharging" means a recharging operation in which

the intensity of electricity delivered to the battery is adjusted in

real-time based on information received through electronic

communication;

"undertaking" shall have the same meaning as assigned to it

in the Act;

"vehicle" means any of the following

(a)

a road vehicle of category M1, M2, N1, M3,

N2, N3;

(b) a sea and coastal vessel for passenger or freight

transport;

"zero-emission vehicle" means

(a) concerning two-wheel and three-wheel vehicles

and quadricycles: a vehicle falling within the scope of

Regulation (EU) 168/2013 of the European Parliament and

of the Council with zero tailpipe CO 2 emissions calculated

in accordance with the requirements laid down in Article

24 and Annex V of the same Regulation;

(b) concerning light-duty road vehicles: a vehicle

of category M1, M2 or N1 with zero tailpipe CO 2

emissions as determined in accordance with the

requirements laid down in Commission Regulation (EU)

2017/1151;

(c) concerning heavy-duty road vehicles: a zero-

emission heavy duty vehicle as defined in Article 4(5) of

Directive 2009/33/EC;

(d) concerning maritime vessels: a sea and coastal

vessel for passenger or freight transport, for port operations

or for auxiliary activities that has zero direct (tailpipe) CO 2

emissions.

(1) Where the Corporation is satisfied with the eligibility

of the undertaking, the Corporation shall provide assistance within the

parameters as set out in the guidelines for the undertaking to

(a) procure, install and commission private recharging

infrastructure with smart recharging functionalities required by

the undertaking to recharge commercial vehicles owned by the

same undertaking; and, or

(b) lease clean commercial vehicles and, or zero-

emission vehicles.

(2)

The assistance provided by the Corporation to the eligible

undertaking shall be in the form of financial grants or tax credits.

(1) The Corporation may provide assistance to eligible Maximum

undertakings that invest in recharging infrastructure for their private assistance.

use as follows

(a)

a grant covering up to hundred per cent (100%) of

the interest paid on a loan issued by the Malta Development

Bank or a recognised financial institution to fund eligible costs

as further prescribed in the guidelines; and, or

(b) a tax credit calculated as a percentage of the eligible

costs as defined in the guidelines.

(2) The Corporation may support eligible undertakings through

tax credits for the leasing of clean commercial vehicles and, or zero-

emission vehicles as shall be further prescribed in the guidelines.

(3) The total assistance awarded to an undertaking shall not

exceed the total allowable maximum assistance as established in the

guidelines.

(1) An undertaking benefiting from tax credits in Form of tax

accordance with these regulations and the respective guidelines shall credit.

be entitled to deduct from the amount of income tax, which is due on

its chargeable income derived from its trade or business in the year of

assessment immediately following the granting of the tax credit, an

amount equivalent to the tax credit granted.

(2) An undertaking that, in any year of assessment, does not

utilise any tax credit granted to it or deducts a value from the amount

of income tax which is due on its chargeable income derived from its

trade or business that is less than the tax credit granted to it, it shall

carry forward the unutilised tax credit to the subsequent years of

assessment.

(3) Tax credits awarded in accordance with these regulations

and the respective guidelines shall not give rise to a right to a refund of

tax.

(1) The Corporation shall establish in the guidelines a Deadline for

submission of

deadline for the submission of applications for assistance.

applications for

assistance.

(2) No assistance shall be granted in terms of these regulations

by the Corporation after the 30th December 2026.

€0.45