Description of aid measures

Implementing time

1.

MEASURE 1:           relaxing payment conditions – the city pays for the received services and goods within 10 calendar days (instead of the current 21 or 30 calendar days)

1.04.–31.12.2020

The prerequisite for invoice payment is the provision of a service or acceptance of work.

2.

MEASURE 2:           relaxing contract conditions – the city briefly waives the contractual sanctions (contractual penalty, fine for delay) related with difficulties with filling orders or supply difficulties due to the state of emergency and extends the deadlines for performing the obligations by a reasonable period

Until 31.12.2020

The economic operator submits a written application to the city office that signed the contract in which they describe the obstacles in performing the obligations and present proposals for performing the obligations. The city office assesses the reasoning for the application and if approved, implements the measure. The office is obligated to prepare a certificate that indicates the office’s considerations for the reasoning for implementing the measure. The certificate is preserved with the contract documents.

3.

MEASURE 3:           reducing local tax burden – 50% advertisement tax benefit is implemented

1.04.–30.09.2020

Tax benefit is not granted:

1. for advertisements provided in subsection 5 (3) of the tax regulation;
2. to persons who have submitted false data, who have Tallinn local tax debt or who have not submitted advertisement tax-related tax declarations (subsection 4 (4) of the tax regulation);
3. to economic operators that were having difficulties as at 31 December 2019 in the sense of European Commission regulation (EU) No. 651/2014 of 17 June 2014 article 2 clause 18;
4. if the total tax benefit amount exceeds 800,000 euros as a gross amount per economic operator.

To receive the tax benefit, the economic operator must submit to the Tallinn City Enterprise Department (to e-mail [email protected]) confirmation signed digitally by a signatory that they do not meet the conditions provided in clauses 3 and 4.

More information: /est/ettevotjale/reklaamimaks

4.

MEASURE 4:           Granting benefits to city property user – the city reduces rent and user fees for contract partners

1.04.–30.06.2020

(1) In case of city property leased under the Order for giving city property into use the rent is reduced as follows:

1) by 100% for lessees of city business premises who use the business premises for food services, commerce, service, education, nursery school education, care, sports, hobby activities, youth work, art and culture, and non-profit organisations;

2) by 20% for lessees of city business premises who use the business premises as office space;

3) by 50% for lessees of city business premises with whom a contract with a term longer than ten years is signed, excl. lessee of a rental premise mentioned in clause 2 and non-profit organisations;

4) by 50% for Nõmme market business premise lessees;

5) by 100% for Punane 48a buildings A and B business premises lessees.

(2) The rent paid according to a contract for giving a city facility into use for commercial purposes signed under the conditions of Order for giving a facility or its part that belongs to the city of Tallinn into commercial use is reduced by 100% if parking service is not provided in the city facility.

(3) The rent paid according to the Order for giving city property into use and the Order for giving a facility or its part that belongs to the city of Tallinn into commercial use is reduced by 20% in contracts with which the facilities have been given into use for providing parking services.

(4) Fee paid according to a contract for giving building surface into use, signed according to Order for installing outdoors advertisement and information , is reduced by 100%.

(5) Personal right of use fee encumbering the immovable in city ownership pursuant to the Order for encumbering city immovable with real servitude and personal right of use is reduced by 100% for an entitled person who uses the immovable for food services, commerce, service, hobby activities and cultural activities.

(6) If the beneficiary of the benefit described in clauses 1–5 of this measure has signed a sublease contract then they have the right to receive the benefit only if they provide the same benefit to the sublessee or -user. If the beneficiary of the benefit has received the benefit but they have not granted the benefit to a sublessee or -user, then the city of Tallinn shall have a right of recourse against the beneficiary.

(7) It is not necessary to prepare an administrative act or sign a contract for contract amendment for granting the benefit.

(8) The benefits are implemented retroactively from 1 April to 30 June 2020 for city property for which an application for giving into use has been submitted or which have been given into use before 1 April 2020.

Circumstances excluding receiving the city property rent and personal right of use benefit

The aforementioned measures are not implemented to city property lessees and entitled persons of personal right of use encumbering city immovable with whom a contract is signed, the object of which is:

1) living premise, incl. a garage rented with a living premise;

2) store specialising in selling alcoholic drinks;

3) pharmacy;

4) crematory;

5) warehouse;

6) mobile device, incl. base station, network room or antenna;

7) pawnshop;

8) ATM;

9) post office and post boxes;

10) service station;

11) building surface under the information carrier in the immediate vicinity of the service station and advertising it;

12) building surface under the information carrier in the immediate vicinity of a store and advertising it.

The benefit is not implemented for a lessee whose debt exceeds two months’ rent or the accessory expenses of two months, excl. if an agreement is signed or will be signed for paying the debt in instalments.

The benefits are not implemented:

1) for a city agency, city company and company with a city holding, city foundation and foundation with a city holding and non-profit organisation with a city holding;

2) for a city asset user contract where the right to use a city asset is obtained under the special procedure of public procurement concession;

3) for economic operators if the total gross benefit amount given to them exceeds 800,000 euros;

4) to economic operators who were having difficulties as at 31 December 2019 in the sense of European Commission regulation (EU) No. 651/2014 of 17 June 2014 article 2 clause 18;

5) to economic operators who operate in processing and marketing agricultural products if they give the benefit partially or fully to the initial producer and the benefit is determined based on the price or amount purchased from the initial producers or launched on the market by the respective economic operator.

Additional information: respective city office that signed the contract

5.

MEASURE 5:           Partial compensation of irreversible costs of cancelled conferences, culture and sports events (non-profit activities support applications submitted to the city before the state of emergency was declared)

The measure is aimed at legal persons who have submitted a partial support application to the city for organising the event but have been forced to cancel or postpone the event due to the state of emergency. In case of cancelled events, the benefit covers only the direct irreversible costs made before the state of emergency was declared, the rest of the benefit must be returned to the city. Until the state of emergency ends the city offices will process these targeted projects and activity support applications for non-profit activities that include such activities that can be executed during the state of emergency.

6.

MEASURE 6:           Continued payment of city sports activities and release from rental payments of city sports facilities 100%

1.04.–30.06.2020

The city of Tallinn continues paying the sports clubs the sports support with the prerequisite that practices are organised remotely. Sports clubs are released from paying 100% of the rent by provided in the city sports facilities contracts (incl. operator contracts) for three months. Considering the complex nature of the situation, the city wishes to reduce their share of sports clubs for the duration of the state of emergency to 50-75% of the regular price, if possible.