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MaltaToday 29 October 2024 MIDWEEK BUDGET SPECIAL

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4 maltatoday | TUESDAY • 29 OCTOBER 2024 BUDGET2025 Malta's kitty: What Caruana will collect INCOME Income tax €2.8 billion Social Security €1.6 billion Non-tax revenue €620 million Licences, taxes and fines €467 million Loan income and other income €1.5 billion Customs and Excise €329 million VAT €1.6 billion Despite forfeiting €140 million by widening the tax bands to leave more money in people's pockets, Clyde Caruana is still forecasting a higher return from income tax to the tune of €85 million. This is likely to result from strong economic growth and greater efficiency in tax collection. No changes to the National Insurance regime were announced but Caruana is expecting to collect €111 million more in 2025. This is probably the result of more people joining the labour market. EU grants totalling €288.4 million form the bulk of non- tax revenue. Government is expecting €50 million less in grants next year. These are followed by fees of office totalling €112.6 million, a reduction of around €2 million. Caruana is expecting to collect €37 million more in 2025 despite no changes to licence fees and fines. Government is forecasting €50 million more from duty on documents and €7 million less in gaming taxes. Local loans to the tune of €1.5 billion will be used to balance the books. This level of borrowing for next year is €200 million less than what was borrowed in 2024. Government is only expecting to collect €9 million more next year but the estimates show that excise duty will now be applicable also to electronic cigarettes and refill containers from which Caruana expects to collect €500,000. The excise tax on low-alcohol craft beers and wine produced in Malta will be reduced to ensure a level playing field. Caruana is forecasting an increase of €125 million in VAT receipts next year. This increase is likely to be driven by stronger consumption on the back of more disposable income as a result of the income tax cuts and higher childrens' allowances. VAT on sanitary products such as pads and tampons will be reduced to zero. Government is estimating income to hit €9 billion in 2025 with €6.9 billion coming from tax revenues. Non-tax revenue will contribute €620 million, while government will balance its books with €1.5 billion in local loans.

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