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The Excise Duty (Amendment) Act, 2006 (Bill No. 67)

A BILL

entitled

AN ACT to amend the Excise Duty Act (Cap. 382)

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>–

1. (1) The short title of this Act is Excise Duty (Amendment) Act, 2006 and the Act shall be read and construed as one with the Excise Duty Act, hereinafter referred to as “the principal Act”.

(2) This Act shall be deemed to have come into force on the 1st April, 2006.

2. For the Fourth Schedule to the principal Act there shall be substituted the following>

Short title and commencement.

Substitution of the Fourth Schedule to the principal Act.

C 440

“FOURTH SCHEDULE ENERGY PRODUCTS

C 441

Heavy fuel oil falling within CN Codes 2710.19.61 to

2710.19.69.
If used for electric power generation

Natural gas falling within CN Codes 2711.11.00 and

2711.21.00

Liquid petroleum gas falling within CN Codes 2711.12 to

2711.13

Methane falling within CN Code 2711.29.00

Kerosene falling within CN Codes 2710.19.21 and 2710.19.25

If used for air navigation between Malta and Gozo
If used by private pleasure aircraft for outbound voyages

Electricity falling under CN Code 2716

Coal and Coke falling within CN Codes 2701, 2702 and 2704

The term 'energy products' shall cover:
(a) products falling within CN Codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
(b) products falling within CN Codes 2701, 2702 and
2704 to 2715;
(c) products falling within CN Codes 2901 and 2902;
(d) products falling within CN Code 2905.11.00, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
(e) products falling within CN Code 3403; (f) products falling within CN Code 3811; (g) products falling within CN Code 3817;
(h) products falling within CN Code 3824.90.99 if these are intended for use as heating fuel or motor fuel;
(i) electricity falling within CN Code 2716. Energy products other than those for which a level of duty is specified above shall be subject to excise duty if intended for use, offered for sale or used as motor fuel. The rate of duty to be charged shall be fixed at the rate for the equivalent motor fuel. In addition to the taxable products listed above, any product intended for use, offered for sale or used as motor fuel, or as additive or extender in motor fuels, shall be taxed as motor fuel.
Lm 6.00 per 1000 Kgs
0
Lm 0.36 per 1 gigajoule, gross calorific value
Lm 15.00 per 1000 Kgs
Lm 15.00 per 1000 Kgs Lm 142.70 per 1000 litres Lm 31.00 per 1000 litres
0
Lm 0.15 per MWh
Lm 0.06 per 1 gigajoule, gross calorific value

C 442

In addition to the taxable products listed above, any hydrocarbon, except for peat, intended for use, offered for sale or used for heating purposes, shall be taxed as motor fuel.

EXEMPTIONS

Energy products used for purposes other than as motor fuels or as heating fuels are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse.
The biomass content (i.e. the percentage element) in Biodiesel is exempted from the payment of excise duty under fiscal control where such energy products are made up of, or contain, one or more of the following products:

- products falling within CN Codes 1507 to 1518;

- products falling within CN Codes 3824.90.55 and

3824.90.80 to 3824.90.99 for their components produced from biomass;

- products falling within CN Codes 2207.20.00 and

2905 11 00 which are not of synthetic origin;

- products produced from biomass, including products falling within CN Codes 4401 and 4402;

- products which contain water (CN Codes 2201 and

2851.00.10).
"Biomass" shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.
”.

Objects and Reasons

The object of this Bill is to provide for adjustments in the excise duty rates of certain energy products.