The Supported Needs and Disability Office (SNDO), on behalf of the Ministry of Equality, is progressing work to bring Section 14 of the Disability Act into force in the near future. This section of the Act establishes requirements for buildings and premises open to the public to be accessible to persons with disabilities.

As part of these preparations, the Disabled Access to Property (Deductions) Rules 2020, subsidiary legislation made under Section 25 of the Income Tax Act, have today been reinstated through publication in the Gibraltar Gazette. The legislation may now be cited as the Disabled Access to Property (Deductions) (Amendment) Rules 2026 and will remain in force until 2030.

The reinstatement of these Rules reflects HM Government of Gibraltar’s commitment to supporting responsible persons who may need to undertake works to make buildings and premises open to the public more accessible. Eligible individuals and businesses will be entitled to claim a deduction against income tax for qualifying expenditure incurred in carrying out reasonable adjustments that improve access and inclusion for persons with disabilities.

Claims may be made by writing to the Commissioner of Income Tax within two years of the end of the relevant year of assessment or accounting period for which the deduction is sought. Applicants will be required to provide evidence of the works undertaken to modify and improve accessibility at the property concerned.

A spokesperson for the Ministry of Equality, under Minister of Equality, Employment, Culture and Tourism, the Hon. Christian Santos, GMD MP said: “The reinstatement of these Rules represent an important first step towards ensuring that buildings and premises open to the public are accessible to persons with disabilities. By providing financial support through the tax system, His Majesty’s Government of Gibraltar hope to encourage businesses and property owners to make the necessary improvements to their premises and create a more inclusive environment for everyone. Anyone eligible is encouraged to avail themselves of the scheme.”