Eco-contribution and excise duty

Malta Budget 2017

Deloitte Malta presents a summary and analysis of the Malta Budget 2017 speech presented to the House of Representatives by the Hon. Prof. Edward Scicluna, Minister of Finance on 17 October 2016.

Eco-contribution and excise duty

By the end of 2016, eco-contribution will no longer be levied on plastic containers and kitchen utensils, batteries, mattresses, detergents, toiletries and oil and fuel filters. It will be replaced by the introduction or increase in excise duty on the following products:

Product Change With effect from:

Cigarettes and tobacco

Increase in rate of duty by 3.76% - 5.5%

17 October 2016

Non-alcoholic beverages

Increase in rate of duty from €0.02 to €0.04 per litre

17 October 2016

Plastic sacks and bags

Increase of €0.012 per sack/bag that is not bio-degradable

17 October 2016

Toiletries and washing preparations

Introduction of excise duty at various rates ranging from €0.03/litre to €2.20/litre on products such as perfumes and aftershave, shampoos, beauty or make-up preparations, shower gels and deodorants.

1 January 2017

Pre-fabricated structural components for building or civil engineering

Introduction of excise duty at the rate of €0.0256/kg

1 January 2017

Ceramic tiles

Introduction of excise duty at the rate of €0.0075/kg

1 January 2017

Float glass

Introduction of excise duty at the rate of €0.016/kg

1 January 2017

Iron and steel bars and rods used in the construction industry

Introduction of excise duty at various rates ranging from €0.005/kg to €0.05/kg

1 January 2017

Disclaimer: This publication reflects high level announcements made in the Budget Speech on 17 October 2016, which are typically implemented through detailed legislative amendments and tax guidelines that have yet to be published. Clients are advised to seek appropriate professional advice following the publication of such detailed amendments or guidelines and prior to implementing any actions based on the information given in this publication.

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