Introduction
In terms of Article 12 of the Enterprise Support Incentive Regulations, manufacturing undertakings operating from Gozo are assisted in reducing their additional interisland transport cost incurred for transporting materials, goods and finished products between Malta and Gozo. This assistance serves to reduce the cost-disadvantages for manufacturers based in Gozo, rendering these businesses in a better position to compete effectively within the single market.
Duration of the incentive
This aid scheme is applicable to transportation costs between Malta and Gozo between 1st January 2016 and 31st December 2020.
Budget
Malta Enterprise allocates an annual budget to this scheme which shall be allocated on a first come first served basis.
Eligibility
Eligible persons must Gozo based undertakings engaged in manufacturing and in possession of an entitlement certificate confirming that Malta Enterprise is satisfied that all or a significant part of the manufacturing activity is being carried out in Gozo. This incentive is available to all undertakings which satisfy all of the following criteria.
- The applicant must be either a partnership en nom collectif, a partnership en commandite, a limited liability company registered in Malta or an individual registered as a self-employed with the Employment and Training Corporation (ETC);
- The applicant may be constituted outside Malta and is of a similar nature to the above;
- The applicant may also be a Maltese Cooperative registered in Malta;
- The applicant must be engaged in the manufacturing sector;
- At the time of application, the applicant must not be in default on VAT, Income Tax or Social Security contributions.
The Incentive
Malta Enterprise may support an eligible undertaking, in respect of expenses related to the transportation of machinery, plant, materials, goods and products, required for the undertaking’s manufacturing activities in Gozo. A grant is awarded in relation to:
- Transport Expenses incurred using owned or leased commercial vehicles
Malta Enterprise will calculate the grant on the basis of the number of trips which shall be established by taking into account the number of ferry tickets submitted. The grant per trip shall be based on the vehicle utilised which shall be determined from the ticket presented as per details in the table below.
| Ticket Presented | Grant per Trip (€) |
| Car and Driver Gozo Resident Subsidised Fare | 50 |
| Gozo Subsidised Commercial Vehicle Category 2 | 60 |
| Gozo Subsidised Commercial Vehicle Category 3 | 70 |
| Gozo Subsidised Commercial Vehicle Category 4 | 90 |
| Gozo Subsidised Commercial Vehicle Category 5 | 100 |
| Gozo Subsidised Commercial Vehicle Category 6 | 110 |
| Gozo Subsidised Commercial Vehicle Category 7 | 120 |
Malta Enterprise shall establish a capping of one (1) trip per day for each commercial vehicle owned by or leased to the beneficiary.
- Subcontracted Haulage Expenses
Subcontracted haulage expenses (including ferry costs) are eligible for a refund of 100% of the invoiced value excluding VAT. Invoices shall be deemed as eligible by Malta Enterprise if the service provided is related to haulage and must be accompanied by a bill of lading or a clear description of the items transported.
- Courier Services
Subcontracted courier services are eligible for a refund of 70% of the invoiced value excluding VAT. Courier services shall be deemed as eligible if the invoice provided clearly indicates the points of collection and drop off and as long as one of these locations is in Malta and the other in Gozo.
Ineligible Expenses
Only the costs mentioned above are eligible.
