Issue link: https://maltatoday.uberflip.com/i/585015
6 Budget 2016 maltatoday, TUESDAY, 13 OCTOBER 2015 ECO-CONTRIBUTION and EXCISE Beer Beer produced by small and independent breweries with an annual production not exceeding 200,000 hectolitres of beer Beer containing mixture with non-alcoholic drinks Wine of fresh grapes Fermented beverages Intermediate Products Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7% Cigarettes Cigars and Cigarillos Other Smoking Tobacco Hand-Rolling Tobacco Pipe Tobacco Chewing Tobacco and Snuff Leaded petrol Unleaded petrol Gas oil [CN Codes 2710.19.43 to 2710.19.48 or 2710.20.11 to 2710.20.19 and blends of the foregoing with Biodiesel, excluding Gas Oil or Gas Oil blended with Biodiesel, with a sulphur content not exceeding 0.1% sulphur by weight if used for heating purposes] Gas oil [If used in the following maritime commercial activities: Bunkering operations; Conveyance of passengers and goods between shore and ocean-going vessels; Dredging operations; Harbour cruises; Inland navigation between Malta and Gozo by vessels of a tonnage less than 3,500 tons; Sea farming activities; Tugging activities; navigation for commercial purposes within Maltese territorial waters Gas oil or gas oil blended with biodiesel with sulphur content not exceeding 0.1% by weight if used for heating purposes Biodiesel, a diesel quality liquid fuel produced from biomass or waste cooking oil, with an ester content of not less than 96.5% by weight and 8a sulphur content not exceeding 0.005%, whether in blend or not Heavy Fuel Oil Kerosene [CN Codes 2710.19.21 and 2710.19.25] Petroleum oils CN Code 2710 1971, CN Code 2710 1975, CN Code 2710 1981, CN Code 2710 1983, CN Code 2710 1985, CN Code 2710 1987, CN Code 2710 1991, CN Code 2710 1993,CN Code 2710 1999, CN Code 2710 2090 All cements classified in commodity heading 2523 of the Customs Nomenclature, including clinkers and white Portland cement. Chewing gum Waters and non-alcoholic beverages [CN Heading 2201] Waters and non-alcoholic beverages [CN Heading 2202, excluding products falling under CN Codes 2202 90 91, 2202 90 95 and 2202 90 99] Plastic sacks and bags [HS Codes 3923 21 and 3923 29, excluding (i.) bags for the conveyance of goods; (ii.) cones; (iii.) bags, without any handles, loops, slots or any other feature that facilitates the use of the bag for the conveyance of goods, and without any gussets, not exceeding 26cm in width and 40cm in length; (iv.) bio-degradable bags in accordance with MSA EN 13432:2000, MSA EN 14046:2003, MSA EN 14047:2003, MSA EN 14048:2003 as appropriate, and degradable plastic bags, of any dimension, including bio-degradable and degradable garbage bags; (v.) plastic packaging, without handles, used as part of a production process; (vi.) plastic bags designed for re-use, which are used to contain goods or products, and which are sold by the producer for a sum of not less than €1.20 per piece; (vi.) plastic bags designed for re-use, which are used to contain goods or products, and which are sold by the producer for a sum of not less than €1.20 per piece Bags of degradable plastic [HS Codes 3923 21and 3923 29, excluding bags for the conveyance of goods and bags without any handles, loops, slots or any other feature that facilitates the use of the bag for the conveyance of goods, and without any gussets, not exceeding 26 cm in width and 40 cm in length] Bags, without any handles, loops, slots or any other feature that facilitates the use of the bag for the conveyance of goods, and without any gussets, not exceeding 26 cm in width and 40 cm in length Bags of plastics [HS Codes 3923 21 and 3923 29, for the conveyance of goods, with a handle, loop, slot or any other feature that facilitates the use of the bag for the conveyance of goods, excluding bags which constitute or form an integral part of the packaging in which goods are sealed prior to retail sale or transfer] €1.73/hectolitre/degree Plato €0.86/hectolitre/degree Plato €0.25/hectolitre/degree Plato €200 per 1000 litres €0 per 1000 litres €150 per hectolitre €0.41 per % vol. per litre 25% of retail price plus €92.50 per 1000 cigarettes but not less than €150.00 per 1000 cigarettes €22.95 per 1000 units €108.07 per Kg €108.07 per Kg €32.54 per Kg €32.82 per kg €648.18 per 1,000 litres €519.38 per 1,000 litres €442.40 per 1,000 litres €142.09 per 1000 litres €202.09 per 1,000 litres €442.40 per 1,000 litres €36.00 per 1,000 Kgs €442.40 per 1,000 litres €0.23 per litre €35 per 1,000 Kgs ECO-CONTRIBUTION 2015 €0.01 per 2g net weight €0.02 per bottle €0.02 per bottle €0.14 per piece €0.02 per piece €0 per piece €0.15 per bag €1.93/hectolitre/degree Plato up by 23c €1.06/hectolitre/degree Plato up by 20c €0.45/hectolitre/degree Plato up by 20c €205 per 1000 litres up by €5/l €20 per 1000 litres up by €20/l €152 per hectolitre up by €2/hectolitre €0.42 per % vol. per litre up by 1c/% vol. per litre 25% of the retail price plus €100 per 1000 cigarettes but not less than €160 per 1000 cigarettes €24.33 per 1000 units up by €1.38/000u €115.64 per Kg up by €7.67/kg €115.64 per Kg up by €7.67/kg €34.49 per Kg up by €1.94/kg €35.20 per kg up by €2.38/kg €678.18 per 1,000 litres up by €30/'000l €549.38 per 1,000 litres up by €30/'000l €472.40 per 1,000 litres up by €30/'000l €172.09 per 1000 litres up by €30/'000l €232.09 per 1,000 litres up by €30/'000l €472.40 per 1,000 litres up by €30/'000l €39.00 per 1,000 Kgs up by €3/'000 kg €472.40 per 1,000 litres up by €30/'000 l €0.25 per litre up by €0.002 per litre €40 per 1,000 Kgs up by €5/'000 kg EXCISE DUTY 2016 €9/kg up by €4/kg €5 per 1000 litres increased to €0.00c5 per litre €20 per 1000 litres now at 2c per litre €140 per 1000 pieces NO CHANGE €20 per 1000 pieces NO CHANGE €1 per 1000 pieces NEW €150 per 1000 bags NO CHANGE 2015 RATE BUDGET 2016 RATE