Regolamenti dwar il-Mobilità Ħadra

MOBILITÀ ĦADRA

LEĠISLAZZJONI SUSSIDJARJA 463.56

REGOLAMENTI DWAR IL-MOBILITÀ ĦADRA

1 ta’ Jannar 2024

L-AVVIŻ LEGALI 58 tal-2024.

The title of these regulations is the Green Mobility

Regulations.

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

GREEN MOBILITY

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 undertakings that invest in recharging infrastructure for their

private 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

accordance with these regulations and the respective guidelines shall

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 the submission of applications for assistance.

(2)

No assistance shall be granted in terms of these

regulations by the Corporation after the 30th December 2026.