• As of next January, extra duty work carried out by the police will be taxed separately at a rate of 15 per cent. This includes work carried out on behalf of the police force for organisations, individuals and companies. The Malta Police Force last year called for the measure to be introduced as police officers were not allowed to work part-time, meaning that extra duty work was the only way for them to supplement their income.

• VAT on sport-related activities, including gym memberships, fitness centres and football nurseries, will be reduced from 18 to seven per cent. The government said the measure was intended to encourage sport and help in the fight against obesity. The 7.5 per cent income tax rate which currently applies only to water polo and football players will also be extended to athletes and coaches of all disciplines.

• Stipends will be introduced for mature students starting from next January. Currently, mature students are required to fulfil a number of conditions in order to be applicable for a stipend. As of the last scholastic year, the government said, there were 276 mature students following higher-education courses at the University of Malta and Mcast. Gozitan students studying in Malta will also benefit from an increase in their government allowance of €300 a year.

Sign up to our free newsletters

Get the best updates straight to your inbox:
Please select at least one mailing list.

You can unsubscribe at any time by clicking the link in the footer of our emails. We use Mailchimp as our marketing platform. By subscribing, you acknowledge that your information will be transferred to Mailchimp for processing.