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The Budget Measure Implementation Act, 2009 (Bill No.12)

A BILL

entitled

AN ACT to implement Budget measures for the financial year 2009 and other administrative measures.

BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:-

Short title. 1. The short title of this Act is the Budget Measures

Implementation Act, 2009.

Coming into force of this Part.

Interpretation. Cap. 174.

Authority to raise loan.

Cap. 161.

PART I

2. The provisions of this Part shall be deemed to have come into effect on the 1st January, 2009.

3. For the purpose of this Part, "revenue" has the same meaning as is assigned to it in article 2 of the Financial Administration and Audit Act, but does not include proceeds from loans.

4. (1) Subject to the provisions of this Act, the Government of Malta may raise in Malta, by way of loan, a sum of money not exceeding five hundred million euro.

(2) For the purpose of raising the aforesaid loan the Minister responsible for finance is hereby authorised to issue stock in Malta under the provisions of the Local Loans (Registered Stock and Securities) Ordinance on such terms and conditions as the said Minister may approve.

Purpose. 5. Any money borrowed under the authority of this Part shall be appropriated and applied for the purpose of:

(a) meeting excess expenditure over revenue incurred in the Consolidated Fund for year 2009 and/or subsequent years;
(b) redeeming registered stocks which are due for redemption during 2009; and
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(c) effecting portfolio changes in relation to amounts raised through Treasury Bills, amounts raised through Government Stocks, and in respect of loans raised outside Malta as and when required in line with Government’s debt management policies.

PART II

6. (1) This Part amends the Excise Duty Act and it shall be read and construed as one with the Excise Duty Act, hereinafter in this Part referred to as "the principal Act."

(2) The provisions of this Part shall come into force or, as the case may be, shall be deemed to have come into force, as follows:
(a) the provisions of article 7 shall come into force or, as the case may be, shall be deemed to have come into force, as follows:
(i) the provisions of paragraph (a) thereof shall be deemed to have come into force on 4th November,
2008;
(ii) the provisions of the amendment contained in paragraph (b) thereof, relating to "ETHYL ALCOHOL, excluding Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7%" shall come into force on 5th January, 2009; and
(iii) the provisions of the amendment contained in paragraph (b) thereof, relating to "Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7%" shall be deemed to have come into force on 4th November, 2008;
(b) the provisions of article 8 shall be deemed to have come into force on 4th November, 2008; and
(c) the provisions of article 9 shall come into force or, as the case may be, shall be deemed to have come into force, as follows:
(i) the provisions of paragraphs (a), (c), (d), (h), (i), (j), (k), (m), (n) and (o) thereof shall be deemed to have come into force on 4th November, 2008; and
(ii) the provisions of paragraphs (b), (e), (f), (g), and (l) thereof shall come into force on such date as the

Amendment to the Excise Duty Act.

Cap. 382.

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Amendment to the Second Schedule to the principal Act.

Minister may, by notice in the Gazette, appoint.

7. The Second Schedule to the principal Act shall be amended as follows:

(a) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "INTERMEDIATE PRODUCTS", there shall be substituted the following:
"€150.00 per hectolitre"; and
(b) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "ETHYL ALCOHOL", there shall be substituted the following:
"ETHYL ALCOHOL, excluding Spirit based flavoured beverages of an alcoholic co ntent ov er

1.2% but not exceeding 7%

Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7%

€0.14 per %

vol. per litre

€0.40 per %

vol. per litre"

Amendment to the Third Schedule to the principal Act.

8. The Third Schedule to the principal Act shall be amended as follows:

(a) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Cigarettes", there shall be substituted the following:
"48.7% of the retail price plus €22.00 per 1000 cigarettes but not less than €109.50 per 1000 cigarettes";
(b) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Cigars and Cigarillos", there shall be substituted the following:
"€15.20 per 1000 units";
(c) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Hand-rolling Tobacco", there shall be substituted the following:
"€68.13 per kg.";
(d) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Other Smoking Tobacco", there shall be substituted the following:
"€68.13 per kg.";
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(e) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Pipe Tobacco", there shall be substituted the following:
"€21.94 per kg."; and
(f) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Chewing Tobacco and Snuff", there shall be substituted the following:
"€29.59 per kg.".

9. The Fourth Schedule to the principal Act shall be amended as follows:

(a) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Leaded petrol", there shall be substituted the following:

Amendment to the Fourth Schedule to the principal Act.

" Leaded petr ol falling withi n CN Codes

2710.11.31, 2710.11.51 and 2710.11.59

€578.18 per

1000 litres";

(b) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Leaded petrol", there shall be substituted the following:
" Leaded petr ol falling withi n CN Codes

2710.11.31, 2710.11.51 and 2710.11.59, excluding

aviation spirit falling within CN Code 2710.11.31 if used for aviation purposes

A v iation spirit falling within CN Code

2710.11.31 if used for aviation purposes

€578.18 per

1000 litres

€450.00 per

1000 litres";

(c) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Unleaded petrol", there shall be substituted the following:
" Unlea d ed petr ol falling within CN Codes

2710.11.41, 2710.11.45 and 2710.11.49

€459.38 per

1000 litres";

(d) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Gas oil", there shall be substituted the
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following:
"Gas oil falling within CN Codes 2710.19.41 to

2 710.19.49 excl uding gas oil falli ng w ithin

2710.19.49 if used for heating purposes

€352.40 per

1000 litres";

(e) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Gas oil", there shall be substituted the following:
"Gas oil falling within CN Codes 2710.19.41 to

2 710.19.49 excl uding gas oil falli ng w ithin

2710.19.41 or 2710.19.45 with a sulphur content not exceeding 0.1% by weight if used by commercial or industrial entities for heating purposes

Gas oil falling within CN Codes 2710.19.41 or

2 710.19.45 with a sulp hur content not exceeding

0.1% by weight if used by commercial or industrial

entities for heating purposes

€352.40 per

1000 litres

€142.09 per

1000 litres";

(f) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof under the column "Gas oil:
"If used by private pleasure seacraft for outbound voyages

0";

there shall be substituted the following:
"If used by pleasure sea-craft for direct voyages to destinations outside the European Union

0";

(g) the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item hereunder:
"Gas Oil falling within CN Code 2710.19.49 if used for heating purposes

€96.79 per

1000 litres"

shall be repealed;
(h) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Biodiesel (a mixture of biomass and gas oil)", there shall be substituted the following:
"Biodiesel (a mixture of biomass and gas oil) €352.40 per

1000 litres";

(i) for the words in the 'Description of excise goods'
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column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Natural gas", there shall be substituted the following:
"Natural gas falling within CN Codes 2711.11.00 and 2711.21.00

If used as motor fuel €2.60 per 1 gigajoule,

gross

calorific value

If used for heating purposes €0.84 per 1 gigajoule,

gross

calorific value";

(j) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Liquid petroleum", there shall be substituted the following:
"Liquid petroleum gas falling within CN Codes

2711.12 to 2711.13, except when used for heating

purposes

Liquid petroleum gas falling within CN Codes

2711.12 to 2711.13, when used for heating purposes

€200.00 per

1000 Kgs

€34.94 per

1000 Kgs";

(k) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Kerosene" - the first line thereof - there shall be substituted the following:
"Kerosene falling within CN Codes 2710.19.21 and 2710.19.25

€352.40 per

1000 litres";

(l) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof
- under the item "Kerosene":
"If used by private pleasure aircraft for outbound voyages

0";

there shall be substituted the following:
"If used by private pleasure ai rcraft f o r di r ect voyages to destinations outside the European Union

0";

(m) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Electricity", there shall be substituted the
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following:
"Electricity falling under CN Code 2716 €0.84 per

MWh";

(n) for the words in the 'Description of excise goods' column and in the relative 'Rate of Excise Duty' column thereof in respect of the item "Coal and Coke", there shall be substituted the following:
"Coal and Coke falling within CN Codes 2701,

2702 and 2704

€0.26 per 1 gigajoule, gross

calorific value";

and
(o) the Note at the end of the Schedule, starting with the words "Note: Beginning from 1 December 2005" and ending with the words "and 2710.11.49" shall be deleted.

Objects and Reasons

The objects of this Bill are to implement various Budget measures and other administrative measures.