To insert, in Proposition 1 immediately after the words “Appendix 7” the following:
“Subject to the following:
a) the Policy & Resources Committee, working with the Committee for Employment & Social Security, shall not to bring GST into operation unless:
i. the associated personal income tax and social security contribution mitigations are in force and operational, and are being applied through the relevant deduction, collection and assessment arrangements, before GST becomes chargeable;
ii. the approved GST-related increases in the States Pension, income support and other benefits have taken effect, with payments at the increased rates commencing before GST becomes chargeable; and
iii. the Essential Costs Relief Payment arrangements are in force and operational.
for the purposes of this Proposition, an intention to apply relief retrospectively, make compensatory payments later or complete the necessary systems after GST has commenced shall not constitute implementation of the Mitigation Measures.
b) the Policy & Resources Committee:
i. shall defer the commencement of GST where any of the conditions in this Proposition 1(a) cannot be met;
ii. shall revise the implementation timetable so that those conditions are met, including any necessary alignment with the commencement of a tax or contribution year; and
iii. shall report promptly to the States on the reason for the delay, its financial implications and the revised timetable.
c) no authority otherwise given under this item shall permit GST to commence in advance of compliance with those conditions.
d) the Policy & Resources Committee and the Committee for Employment & Social Security, before any instrument bringing GST into operation is made or submitted for approval, shall publish a joint implementation assurance report:
i. identifying each Mitigation Measure, its commencement date and the date from which its financial effect will be delivered;
ii. setting out the evidence that the necessary legislation, staffing, systems, payroll interfaces, assessment arrangements and payment processes are ready to deliver the measures in accordance with this Proposition; and
iii. identifying any outstanding implementation risks and explaining how those risks have been addressed, including the arrangements for receiving and determining Essential Costs Relief Payment claims.
e) where compliance depends upon an event occurring after publication of that report, the Committees shall publish confirmation that the event has occurred before GST becomes chargeable. If the conditions cannot be met, the terms under this Proposition at 1(b) shall apply notwithstanding any commencement date previously appointed.
f) the legislation implementing GST shall give effect to these commencement conditions and shall not confer power to dispense with them by administrative decision.”.