Workers
• Pay rise of €1.75 a week in the cost-of-living-adjustment.
• No tax on income up to €9,100 for single persons, up to €10,550 for parents and up to €12,700 for couples with a joint declaration.
• Savings on tax of:
-€90 on single declarations up to €19,500;
-€105 for a single parent earning up to €21,200;
-€120 on joint declarations up to €28,700;
-€180 for couples on single computations;
-€210 for married working couples earning up to €21,000 a year.
• Downloadable templates of contracts of work to make sure conditions are in line with the law.
• 400 more workers to come out of ‘precarious’ work.
Parents
• In-work benefit to be extended to couples where there is only one breadwinner on a low wage: €150 per year per child.
• In-work benefit rises, up to €1,000, when both parents work.
• New childcare centres in Żebbuġ, St Julian’s and Floriana.
• Reading scheme for young children and their parents intended for early identification of special needs.
• Special leave for couples who make use of IVF.
Athletes
• 7.5 per cent part-time tax for athletes and coaches in all sports.
Disabled
• More work training with funds from fines imposed on firms that fall short of disabled-employment law.
• Extension of incentives to companies employing disabled persons.
• Hub to promote inclusion and participation, incorporating hostel, respite centre, commercial services, swimming pool and daycare centre.
Property owners
• Period after which empty inherited property can be sold, following agreement on price by 51 per cent of heirs, reduced to three years.
• 15 per cent withholding tax on rental income from commercial property.
• Stamp duty on regeneration of properties in Urban Conservation Areas reduced to 2.5 per cent.
• Final withholding tax on regenerated property in UCAs goes down to 5 per cent.
• Incentives for families who do not own a roof to invest in solar farms.
• Full payment for expropriation to be extended to properties worth up to €50,000.
Immigrants
• New scheme to end exploitation and illegal work.
Police
• 15 per cent tax on extra duties.
First-time buyers
• Savings of up to €5,000 on stamp duty, backdated to promises of sale from July 2015.
Businesses
• Fiscal consolidation concept for tax purposes to apply to groups of companies under same owners.
• Reform of insolvency laws to speed up process.
• Guarantees for exports to high-risk zones.
• Financial assistance to artisans to pass on their craft to others.
• New financial assistance to start-ups of up to €200,000 in the form of grants repayable over 10 years, and up to €500,000 to innovative firms for purchase of equipment.
• Fiscal incentives for investment in efficient energy.
• €10,000 fiscal credit for companies employing doctoral graduates or students in science, IT or engineering.
• Compensation of up to €10,000 for SMEs renting new manufacturing space.
• Tax credits for knowledge and skills transfer.
• Tax credits of up to €50,000 for self-employed women under the Micro Invest scheme.
• New shop opening times to be announced by the end of this year.
• Simpler public procurement procedures.
• Performance guarantee in public tenders down to 4 per cent for contracts below €500,000, and multiple bids with the same department to be covered by Single Bond.
• New recommendations on bank interests and charges to be implemented to keep costs down.
• Tax incentives for firms that buy hybrid or electric vehicles.
• Fully resourced government departments at core business hours.
University students
• Pro-rata rise in stipend tied to cost-of-living-adjustment.
• Job practice scheme for Mcast students allowing them to expand their portfolio.
• Extension of stipend for mature students.
• €233 grant to students at the Institute of Tourism Studies.
• €300 increase in stipend to Gozitan students who study in Malta.
• Work to start on Gozo university campus.
• Quality-of-service department at university.
Unemployed
• New schemes providing aid to firms and training to help the jobless find work.
Drivers
• Petrol to go down by 3c and diesel by 4c in January.
• No more than one major infrastructural project at a time and more works at night to limit congestion and disturbance.
• New ‘tidal’ traffic system for more efficient use of lanes.
• Introduction of Smart Traffic Management System to better control traffic.
• Better sea transport between Valletta, Sliema and the south.
• Transport Malta to invite ideas on reducing road congestion.
• Registration tax repayment on 2005 vehicles.
• Scrappage scheme for cars over 10 years: €7,000 on purchase of electric vehicles.
€4,000 grant on purchase of electric vehicles without scrapping old car; €2,000 on purchase of electric quadricycle and up to €3000 for hybrid vehicle depending on emissions.
• Exemption of CVA fines for owners of electric or hybrid vehicles.
• Licence fee on small motorcycles to go down to €10.
• No registration tax on electric motorcycles.
• New app to be launched for car sharing.
• VRT every year for vehicles with over 160,000 kilometres on the clock.
• Higher fines for drink-driving and use of mobile phones at the wheel.
• Pilot project to identify potential for underground parking spaces.
Pensioners
• Pension rise of €1.75 a week in the cost-of-living-adjustment.
• Minimum pension goes up to €7,280 a year, with a pro-rata increase for those with insufficient NI payments.
• Married couples who do not benefit from this measure to receive an increase of €4.15 a week over and above the cost-of-living-adjustment.
• Pension starts to be paid from day after retirement or death of spouse.
• An additional €300 a year will continue to be paid to those over 75.
• Another €200 to be reduced from calculation of service pension.
• Subsidy granted to those on waiting lists for homes when they employ a qualified carer, in a pilot project.
• More people to qualify for assistance if they care for elderly relatives at home.
Schoolchildren
• One-tablet-per-child project to start in October 2016.
• 100 books per class per school that takes part in reading scheme.
• Prince’s Trust to help backward students learn skills.
• New school in Gżira for students who have failed most of their SEC exams.
Patients
• New push to reduce waiting lists for hip and knee replacements.
• Reduced waiting time at Accident & Emergency.
• New paediatric service at Accident & Emergency .
Academics
• New university department offering services to academics such as researchers.
Smokers
• Rise in excise duty on cigarettes leading to average increase of 30c per packet.
Cyclists
• Cap on 15.25 per cent fiscal incentive for use of bicycles and electric bikes goes up to €250.
• Government to pay half the price of installation of bicycle racks by companies.
• Funding for local councils to encourage bicycle use.
Tourists
• Adult tourists to pay environmental tax of 50c per night, which will be used to upgrade tourist zones.