Workplace Accessibility Tax Deduction Scheme

Eligible Entities

The Scheme is open to employers and who have a staff member who is a disabled person registered with KNPD and in possession of a valid Special Identity Card.

An employer who has newly recruited such a disabled person is also eligible for this Scheme as long as the relative employment is bona fide.

Eligible Costs

Capital expenditure consisting of one or more of the following:

the installation or modification of physical structures, and/or equipment designed to increase workplace accessibility;

the removal of architectural and physical barriers;

the acquisition, installation or modification of equipment and devices for disabled persons.

Expenditure incurred in the training of disabled employees for the purpose of enabling them to perform their work.

The expenditure incurred must directly address the impairment-related needs of the disabled employee/s concerned.

Installations or modifications of physical structures, and the removal of architectural and physical barriers must be carried out in accordance with the Access for All Design Guidelines where these are applicable. These Guidelines can be downloaded from www.knpd.org.

The acquisition, installation or modification of equipment and devices for disabled persons must be carried out after seeking the advice of relevant professionals.

The training of disabled employees should be carried out together with their colleagues, as much as possible. Expenditure incurred in the provision of support during this training is eligible. In exceptional circumstances, expenditure incurred in the provision of training which is specific to the disabled employee will be considered. Support for training and/or the provision of specific training must be carried out after seeking the advice of relevant professionals.

Deductions

The deduction is claimed in the year of assessment following the year in which the expenditure was incurred. The employer can claim a deduction equivalent to 100% of the cost incurred against income charged to tax for the relevant year of assessment.

The deduction is only allowed if the employer does not benefit from any form of assistance in relation to the same expenditure from the Government of Malta or from any other entity.

The following costs will not be approved:

costs incurred by persons who are not employers;

costs incurred by employers who do not employ a disabled person registered with KNPD and in possession of a valid Special Identity Card;

costs incurred which are not directly related to the impairment related needs of the disabled employee/s;

costs incurred which have already been refunded through another scheme or incentive from the Government of Malta or from any other entity.

Maximum Deduction

The total deduction claimed cannot exceed twenty thousand euros (€20,000).

If the deduction cannot be wholly set off against the income of the employer for the year during which the expenditure was incurred, it is carried forward and set off against the income for subsequent years in succession.

In the case of self-employed individuals, if the deduction cannot be wholly set off against the income of the individual or his/her spouse for the year during which the expenditure was incurred, it is carried forward and set off against the income of the subsequent years in succession.

For more information contact Carmen Borg @ GRTU