• €4.08 weekly cost-of-living adjustment in wages.
Taxpayers
• Cut in upper tax rate from 35% to 25% over three years.
• Those earning €60,000 save €1,200 in 2013, €2,400 in 2014 and €3,600 in 2015.
• Those earning €45,000 save €500 in 2013, €1,000 in 2014 and €1,500 in 2015.
• €1,300 tax deduction for parents sending their children to childcare centres.
Households
• Water and electricity tariffs will re-main stable on continued government support for Enemalta.
• Feed-in tariffs ranging from 16c to 18c per kWh for PV panels not supported through other funding.
• Plans for a PV panel support scheme.
• Scheme for families unable to invest in PV panels on their rooftops.
• Extension of scheme offering 40 per cent solar water heater rebate (up to €400).
• Rebate of 15.25 per cent, up to €1,000, on double glazing and roof insulation.
• Water conservation apparatus provided for every household.
• 15.25% deduction on cost of gym equipment for the home.
Elderly
• €300 allowance extended to those over 78 to help them continue living at home.
• Full cost-of-living increase.
• Casa Flamini in Paola to be converted into a home.
• Higher supplementary allowance for over-65s where household income is below the risk-of-poverty threshold.
• A further €200 increase in the exempted service pension, to reach €1,266.
Entrepreneurs
• MicroInvest scheme extended for two more years for businesses with under 30 employees. MicroCredit and Micro-Guarantee schemes also continued.
• Promotion of clusters and networks to support those seeking to benefit from Single Market opportunities.
• Tax deductions of up to €30,000 on seed capital.
• Tax rate on new N1 commercial vehicles reduced by 12.5%.
• Weekend courses for those interested in starting a business.
Hotel owners
• Tax credits on 15 per cent of capital expenditure.
• Tax deductions on investment in boutique hotels in Valletta.
• Reduced Gozo Channel tariff for those spending a night in Gozitan licensed accommodation between November and February.
Students
• Entrepreneurship training from primary school to tertiary level.
• New secondary schools in Kirkop, Paola, Santa Venera and Pembroke.
• Tax rebate for students paying to obtain an academic qualification.
• New ITS, Mcast campuses.
Unemployed youth
• Training and 20-hour work experience scheme with a pro-rata benefit.
• Training and mentoring for those interested in becoming entrepreneurs.
• Financial incentives for apprentices and their employers. Increase in apprenticeship stipend from €86 to €95.
• Specialised training to strengthen skills for persons with disability.
Vehicle owners
• 2c per litre increase in excise duty on diesel and petrol.
• Registration tax on Euro V cars reduced by up to 30 per cent.
• Registration tax on Euro IV cars increased by about 10 per cent.
• Reduced scrappage scheme: €500 towards a new car if the old one is scrapped.
• No registration tax on motorcycles with 250cc engine and 25% cut on other engine capacities.
• No registration tax on classic cars 50 years old and over and no circulation licence on those 30 years and older.
• €200 rebate for cars that are converted to autogas.
Gozitans
• Scheme to support the unemployed.
• Centre in Victoria to offer health and educational services to children with specific needs.
• Gozo Hospital to offer chemotherapy, dementia unit, elderly night shelter and house for patients with mental illness.
• Residential home for disabled people.
Patients
• Pharmacy of Your Choice scheme extended to remaining localities over the next two years.
• IVF service for eligible couples.
Social beneficiaries
• All social benefits to increase in line with the cost-of-living adjustment.
• Increase in energy benefit on gas to increase from €30 to €40.
Persons with disability
• Couples with a disability who got married before January 2007 to be entitled to the same pension as those who got married after that date.
• Tax deduction of up to €2,500 on fees for residency services.
• 150 more jobs under a work scheme that will cover local councils, NGOs and government entities.
Property buyers
• 3.5% stamp duty ceiling for first-time buyers raised from €116,468 to €150,000.
• Removal of stamp duty on property inherited from parents.
• Extension from seven to 12 years on choice of paying capital gains tax or 12 per cent final withholding tax.
• Those purchasing a first home may present the bank architect’s valuation.
• First 300 applicants, from first-time buyers, will qualify for a subsidised 2.5 per cent interest rate on bank loan for the first eight years, receiving up to €14,000 in subsidy.
Youth
• Stipends and other financial incentives for those up to 25, or new graduates, who spend time doing voluntary work in Malta or abroad.
• Support for young people wanting to explore business opportunities.
Property owners
• Up to €5,000 grant to restore residential properties classified as Grade 1 or 2 in urban conservation areas.
• 2% deduction in stamp duty and 20% tax deduction up to €200,000 for individuals and companies that purchase properties outside urban conservation areas for restoration.
NGOs
• Tax exemption for those conforming with the NGO Act (2007)
• Rebates of up to €2,500 on the restoration of Grade 1 or 2 properties transferred to them from the Government.
• Financial support for projects through the Council for the Voluntary Sector.
Smokers
• 6% increase in excise duty on cigarettes, which will rise by 20c per packet, and 8% increase on tobacco.
Working women
• New childcare centres in Naxxar, San Ġwann, Gżira and Żurrieq.
• One year tax-free status for women returning to work after five years.
• Maternity leave increases to 18 weeks.
• Minimum children’s allowance will increase from €350 to €450. For those on the minimum wage the rise will be of €177 per child.