S.L. 123.220 Art. 2Interpretation. Cap. 123.  Cap. 463.    Cap. 607.  Cap. 327. Cap. 451.

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"attainment bonus tax credit" means a fiscal bonus awarded in favour of the attainment of a relevant qualification as established by the Corporation in the guidance notes;

"Corporation" means the Malta Enterprise as established by article 7 of the Malta Enterprise Act;

"course" means a structured programme of tuition or studies leading to either a relevant certificate or to a relevant qualification;

"de Regulation" means Commission Regulation minimis

(EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to aid; de minimis

"eligible study costs" means such fees as further specified in the guidance notes, paid by an individual to the university, institution or other entity recognised by the Corporation for the admission and attendance to the relevant course and for sitting for the examinations required to achieve a relevant certificate or a relevant qualification;

"guidance notes" means the guidance notes as published by the Corporation from time to time to establish procedures and guidance in aspects where these rules grant discretion and decision powers to the Corporation;

"individual" means an individual following a relevant course;

"Malta Further and Higher Education Authority" means the Malta Further and Higher Education Authority established by article 3 of the Further and Higher Education Act;

"public funding sources" means any initiative provided at QUALIFICATIONS

national level by any public entity excluding any sponsorships or similar funding awarded to public service employees granted on the basis of their employment;

"relevant award" means a relevant qualification or relevant certificate;

"relevant certificate" means:

(a) a document confirming the attainment of an award at Level 5 or higher under the Malta Qualifications Framework;

(b) a document confirming the attainment of an award at Level 3 or 4 under the Malta Qualifications Framework which is deemed by the Corporation to constitute a Vocational Education Training;

(c) a document confirming the attainment of an industry-recognised certification;

"relevant qualification" means an academic qualification that, in accordance with the Education Act or of the Mutual

Recognition of Qualifications Act is classified, or is recognised, as being equivalent to a full qualification at Level 6 or higher under the Malta Qualifications Framework;

"STEM" means Science, Technology, Engineering, Economics, and Mathematics;

"Vocational Education Training" means a course of studies that emphasises acquiring knowledge and skills through direct experience and real-world application, rather than solely through theoretical instruction and leads to the attainment of relevant skills required for a specific employment. The Corporation shall expect that at least twenty per cent (20%) of the learning hours constitute experiential learning or hands-on learning.