DEDUCTION (WORKPLACE ACCESSIBILITY) RULES

DEDUCTION (WORKPLACE ACCESSIBILITY)

SUBSIDIARY LEGISLATION 123.116

DEDUCTION

(WORKPLACE ACCESSIBILITY) RULES

1st January, 2011

LEGAL NOTICE 428 of 2010.

(1) The title of these rules is the Deduction (Workplace

Accessibility) Rules.

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

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

January 2010.

In these rules, unless the context otherwise requires -

"Commission" means the National Commission Persons with

Disability;

"qualifying expenditure" means any of the following

expenditure

(a) expenditure of a capital nature consisting of the

following

(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

DEDUCTION (WORKPLACE ACCESSIBILITY)

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,

providi ng details of the expendit ure 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 for Revenue the details of applications approved, in

such manner as the said Commissioner may require.