COVID electricity & rent refund schemes

Electricity Bills Refund Scheme


As part of the economic regeneration package, Malta Enterprise has just launched a scheme to refund part of the electricity bills incurred by businesses. These are the salient points of the scheme.

• All those businesses that benefitted from the wage supplement scheme (Annex A,B,C), are eligible for the electricity bills refund.

• The refund covers 50% of the electricity bills Jul-Sep 2020.

• There is a capping according to the outlets operated and number of employees as per below:

• Malta Enterprise soon will send an email to those businesses that benefitted from the Wage Supplement scheme. In the email there will be a link for the electricity refund online application.

• These documents should be submitted with the application: scan of Arms bill for period prior July 2020; Signed ‘Enterprise in difficulty form’; Signed ‘Aid received form’.

• After the necessary verifications with ARMS, the refund will be effected in more than one payment and processed similar to the COVID Wage supplement.

Rent Refund Scheme

Malta Enterprise has also launched a scheme to refund part of the rental costs incurred by businesses for the period July to September 2020.Over 20,000 enterprises that have been granted the Wage Supplement will be able to apply for a grant by submitting their lease agreements. 

These are the salient points of the scheme.

  • All those businesses that benefitted from the wage supplement scheme (Annex A,B,C), are eligible for the rent refund.
  • The scheme is available only to tenants.
  • The refund is applicable only on commercial rent agreements entered in force before 9th March 2020. The property should be rented from private sector third parties specifically for the carrying out of economic activities. Rent agreements with related parties and with MIP are not eligible.
  • The aid is in the form of cash grant and is structured as following:
  1. Malta Enterprise on 9th September will send an email to those businesses that benefitted from the Wage Supplement scheme. In the email there will be a link for the rent refund online application.
  2. These documents should be submitted with the application: copy of rent agreement; proof of last payment (should cover part or full 2020); Signed ‘Enterprise in difficulty form’; Signed ‘Aid received form’.

3a can provide its assistance in the application process. For more information kindly contact us on tonio@3a.com.mt

Port Charges Refund Scheme

A scheme worth over €2 million was launched by Transport Malta to assist ship operators, shipping agents, importers and exporters.

The scheme is divided into two categories.

Scheme A – Port charges

Beneficiaries – Ship operators and shipping agents.

Aid – 35% refund on paid invoices in relation of port dues, pilotage dues and mooring services.

Eligibility – Ships & cargo entering Malta between December 2019 and May 2020.

Application – No applications are required as Transport Malta will inform the beneficiaries.

Scheme B – Refund on terminal handling charges (THCs)

Beneficiaries – Importers & exporters

Aid – € 20 per container (20’ or 40’) and € 40 per trailer.

Eligibility – Trailers & containers in relation to full units imports and exports between December 2019 and May 2020.

Application – Can be downloaded from https://www.transport.gov.mt/Application-Port-Charges-Refund.pdf-f5438 and must be sent by email to portcharges-refund.tm@transport.gov.mt

If you require further assistance from 3a to assist you on this and other matters, please contact our Advisory Services Unit on tonio@3a.com.mt

Update to COVID-19 Wage Supplement January-March 2021

Malta Enterprise launched the revised wage supplement applicable for the period January-March 2021. These amendments are aimed for a fairer system that continue to assist enterprises which are most in difficulty.

The wage supplement entitlement will remain open to those businesses that were eligible to date. The supplement will continue to be disbursed on a monthly basis. The original submitted application will remain effective and thus there is no need to re-apply.

Wage supplement calculation criteria

  • The eligible wage supplement amount will no longer be based on the NACE codes. Now it will be determined on the loss of activity during the pandemic.
  • The new system will compare the turnover declared in the vat returns 2020 with same period 2019. There is an agreement in place between Malta Enterprise and the Vat Department for the sharing of data.
  • The system caters for 3 different types of vat procedures: Monthly vat return; quarterly vat returns, yearly vat returns.

E.g. Quarterly vat returns

Change in turnover will be worked out by comparing the vat returns declared over 6 months period March-October 2020 against March-October 2019. The percentage drop will determine the support level.

  • Due to comparative difficulty, the wage supplement of exempt vat numbers and new vat numbers registered in 2020 will be continuing to be worked out according to their respective NACE code.
  • Businesses which had to close down due to legal notices issued by the Superintendent of Public Health, will continue to receive the full wage supplement.

Replacement of employees

  • Supplement will be given for new employees that were engaged to replace those who voluntarily resigned.
  • For any business, the number of employees entitled for the wage supplement shall not exceed the number that received the wage supplement as of 29 May 2020.
  • Wage supplement for employees replaced will be paid from October 2020.
  • The business legal representative should declare that the resignation was voluntarily and employment conditions of those engaged are not less than those replaced.