The Tax Review: Phase 2

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Proposition Reference Article Billet d’État
P.2022/112 Amendment 12 Meerveld/Vermeulen 5 II


Policy & Resources Committee


To delete all propositions and replace with: “ 1) To agree that the projected financial position of the States of Guernsey is unsustainable and that measures must be implemented before the end of this political term to address the issue. 2) To direct the Policy & Resources Committee to: (a) Prepare the States of Guernsey Annual Budgets for 2024 to include no real-terms growth in revenue expenditure, excepting the budget of the Committee for Health & Social Care. (b) Through engagement with Principal Committees and wider States Members, to identify and review essential community services to consider where structural change, cessation, outsourcing or commissioning of those services could deliver significant savings, and to incorporate these into a medium-term plan for delivering overall cost reductions of at least £10m over five years to be considered by the States no later than July 2024. (c) Review the Capital Portfolio in light of the outcome of the debate on the Tax Review and report back to the States with recommendations for any changes to scope or funding by September 2023. (d) Include proposals with the Government Work Plan 2023 to reprioritise initiatives for which funding has not yet been released to the extent necessary to limit the additional expenditure to deliver these initiatives over the remainder of this term to a maximum of £5.7m, being 1% of the 2023 General Revenue budget.” 3) To direct the Policy & Resources Committee to engage with industry and the other Crown Dependencies in order to develop proposals for raising further revenues from the corporate sector, including consideration of a ‘Community and Infrastructure Contribution’ and an alternative corporate vehicle or other appropriate form of entity or taxing structure which will be subject to income tax at 15% or such other rate or basis as the review may determine, without unduly negatively impacting Guernsey’s competitive position or compliance with international standards; this work to be presented to the States for consideration no later than November 2023. 4) If proposition 2 is defeated or the package of measures approved in proposition 2 is not sufficient to raise at least £50-60 million per annum, to direct the Policy & Resources Committee to prepare the States of Guernsey Annual Budgets between 2024 and 2028 inclusive to reduce States' expenditure on public services by such amount necessary to put States finances in the position they would have been if that £50-60 million had been raised. 5) To agree that, bearing in mind the islands’ capacity to deliver infrastructure projects, Principle 6 of the Fiscal Policy Framework should be amended to state, “Capital expenditure over any States term should be maintained at a level which reflects the need for long and medium-term investment in infrastructure and direct that capital expenditure by the States should average no less than 1.5% of GDP per year averaged over a four-year period”.”.

Vote Result

Declared Vote Vote Date
Contre 27/01/2023 17:27

Voting Breakdown

Pour Contre Ne vote pas Did not vote Absent Total
11 26 3 0 0 40


Profile photo for Blin, Chris
Blin, Chris
Profile photo for De Lisle, David
De Lisle, David
Profile photo for Dyke, John
Dyke, John
Profile photo for Gollop, John
Gollop, John
Profile photo for Haskins, Sam
Haskins, Sam
Profile photo for Le Tissier, Chris
Le Tissier, Chris
Profile photo for Matthews, Aidan
Matthews, Aidan
Profile photo for McKenna, Liam
McKenna, Liam
Profile photo for Meerveld, Carl
Meerveld, Carl
Profile photo for Queripel, Lester
Queripel, Lester
Profile photo for Vermeulen, Simon
Vermeulen, Simon


Profile photo for Aldwell, Sue
Aldwell, Sue
Profile photo for Brouard, Al
Brouard, Al
Profile photo for Burford, Yvonne
Burford, Yvonne
Profile photo for Bury, Tina
Bury, Tina
Profile photo for Cameron, Andy
Cameron, Andy
Profile photo for De Sausmarez, Lindsay
De Sausmarez, Lindsay
Profile photo for Dudley-Owen, Andrea
Dudley-Owen, Andrea
Profile photo for Fairclough, Simon
Fairclough, Simon
Profile photo for Falla, Steve
Falla, Steve
Profile photo for Gabriel, Adrian
Gabriel, Adrian
Profile photo for Inder, Neil
Inder, Neil
Profile photo for Kazantseva-Miller, Sasha
Kazantseva-Miller, Sasha
Profile photo for Le Tocq, Jonathan
Le Tocq, Jonathan
Profile photo for Leadbeater, Marc
Leadbeater, Marc
Profile photo for Moakes, Nick
Moakes, Nick
Profile photo for Murray, Bob
Murray, Bob
Profile photo for Oliver, Victoria
Oliver, Victoria
Profile photo for Parkinson, Charles
Parkinson, Charles
Profile photo for Prow, Robert
Prow, Robert
Profile photo for Roberts, Steve
Roberts, Steve
Profile photo for Roffey, Peter
Roffey, Peter
Profile photo for Snowdon, Alexander
Snowdon, Alexander
Profile photo for Soulsby, Heidi
Soulsby, Heidi
Profile photo for St Pier, Gavin
St Pier, Gavin
Profile photo for Taylor, Andrew
Taylor, Andrew
Profile photo for Trott, Lyndon
Trott, Lyndon

Ne vote pas

Profile photo for Ferbrache, Peter
Ferbrache, Peter
Profile photo for Helyar, Mark
Helyar, Mark
Profile photo for Mahoney, David
Mahoney, David

Did not vote




Hansard Table

Pour Contre Ne vote pas Did not vote Absent
Blin, Chris Aldwell, Sue Ferbrache, Peter None None
De Lisle, David Brouard, Al Helyar, Mark
Dyke, John Burford, Yvonne Mahoney, David
Gollop, John Bury, Tina
Haskins, Sam Cameron, Andy
Le Tissier, Chris De Sausmarez, Lindsay
Matthews, Aidan Dudley-Owen, Andrea
McKenna, Liam Fairclough, Simon
Meerveld, Carl Falla, Steve
Queripel, Lester Gabriel, Adrian
Vermeulen, Simon Inder, Neil
Kazantseva-Miller, Sasha
Le Tocq, Jonathan
Leadbeater, Marc
Moakes, Nick
Murray, Bob
Oliver, Victoria
Parkinson, Charles
Prow, Robert
Roberts, Steve
Roffey, Peter
Snowdon, Alexander
Soulsby, Heidi
St Pier, Gavin
Taylor, Andrew
Trott, Lyndon