5.The Tax Review: Phase 2

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Proposition Reference Article Billet d’État
P.2022/112 Proposition 5 - OPTION D (As inserted by Amdt 14) 5 II


Policy & Resources Committee


OR IF PROPOSITION 4 IS NOT APPROVED FAIRER ALTERNATIVE 2 – OPTION D 5) Stage 1 A) To agree not to introduce a broad-based GST. B) To direct the Policy & Resources Committee to implement a package of expenditure reduction and progressive revenue raising measures by: a. preparing the States of Guernsey Annual Budget for 2024 and 2025 to include for each year a £4m real-terms reduction in revenue expenditure; b. including in the States of Guernsey Annual Budget for 2024 proposals for a new ‘Community & Infrastructure Contribution’ from corporate entities to raise up to £20m; c. increasing the Personal Income Tax Allowance by £400 no later than the end of 2025; d. increasing the current personal tax caps of £150,000 and £300,000 to amounts that the Committee believes are appropriate, taking into account the need to generate additional revenue and to ensure that any increased caps do not unduly negatively impact Guernsey’s competitive position particularly, with regard to Jersey; e. including in the Budget Report 2024 proposals, in line with the existing States’ direction to raise revenues from those most able to bear the burden, to raise up to £2m in real terms annually from domestic properties with a TRP of 300 and above and examining the implementation of a deferral scheme for those on fixed incomes; f. bringing proposals as part of the States of Guernsey Annual Budget for 2024 in relation to TRP on corporate parking; and g. working with the Committee for the Environment & Infrastructure to consider the opportunities to raise a minimum of £5m annually in developing proposals for an Open Market inscriptions policy and the Open Market Transfer Register (as set out in the Population and Immigration Policy Review Policy Letter dated 5th September 2022) and to make any necessary recommendations to the States before the end of 2023. C) To approve the development and implementation of the following changes no later than the end of the current States’ term: a. A restructure of the Social Security Contributions system, as outlined in section 8 of the policy letter, save for a reduction in the employer contribution rate to 7% in respect of any employee over the retirement age for States Pension purposes; and b. That for Income Tax and Social Security Contribution purposes, the totality of each individual’s allowances and withdrawable deductions are reduced at a ratio of £1 of allowances and withdrawable deductions for every £5 that that individual’s calculated income is above £80,000 (such limit being pro-rated in the year of arrival or departure, based on the proportion of time spent in Guernsey in the relevant year).

Vote Result

Declared Vote Vote Date
Contre 17/02/2023 18:53

Voting Breakdown

Pour Contre Ne vote pas Did not vote Absent Total
20 20 0 0 0 40


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 Dyke, John
Dyke, John
Profile photo for Fairclough, Simon
Fairclough, Simon
Profile photo for Falla, Steve
Falla, Steve
Profile photo for Gabriel, Adrian
Gabriel, Adrian
Profile photo for Gollop, John
Gollop, John
Profile photo for Kazantseva-Miller, Sasha
Kazantseva-Miller, Sasha
Profile photo for Leadbeater, Marc
Leadbeater, Marc
Profile photo for Matthews, Aidan
Matthews, Aidan
Profile photo for McKenna, Liam
McKenna, Liam
Profile photo for Parkinson, Charles
Parkinson, Charles
Profile photo for Queripel, Lester
Queripel, Lester
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
Profile photo for Vermeulen, Simon
Vermeulen, Simon


Profile photo for Aldwell, Sue
Aldwell, Sue
Profile photo for Blin, Chris
Blin, Chris
Profile photo for Brouard, Al
Brouard, Al
Profile photo for De Lisle, David
De Lisle, David
Profile photo for Dudley-Owen, Andrea
Dudley-Owen, Andrea
Profile photo for Ferbrache, Peter
Ferbrache, Peter
Profile photo for Haskins, Sam
Haskins, Sam
Profile photo for Helyar, Mark
Helyar, Mark
Profile photo for Inder, Neil
Inder, Neil
Profile photo for Le Tissier, Chris
Le Tissier, Chris
Profile photo for Le Tocq, Jonathan
Le Tocq, Jonathan
Profile photo for Mahoney, David
Mahoney, David
Profile photo for Meerveld, Carl
Meerveld, Carl
Profile photo for Moakes, Nick
Moakes, Nick
Profile photo for Murray, Bob
Murray, Bob
Profile photo for Oliver, Victoria
Oliver, Victoria
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

Ne vote pas


Did not vote




Hansard Table

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