5.The Tax Review: Phase 2

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Proposition Reference Article Billet d’État
P.2022/112 Proposition 5A OPTION E (As inserted by Amdt 16) 5 II


Policy & Resources Committee


OR, IF “2, 3, 4 OR 5 ARE NOT APPROVED 5A. OPTION E To:- a. Agree that the States’ revenue budget faces a very significant structural deficit but that the challenge of agreeing a single package to resolve the forecast £85M medium term shortfall has proven too politically challenging to be achievable, and that therefore it needs to be split into two tranches, with the first approved by this assembly, and the second by the Assembly of 2025-2029; b. Direct the Policy & Resources Committee to report back to the States by November 2023 with detailed proposals to raise up to £20M in increased corporate taxes or charges; c. Direct the Policy & Resources Committee to report back to the States by November 2023 with proposals to raise an additional £6M in property taxes, with the focus on raising the bulk of such sums from the largest properties; d. Direct the Policy & Resources Committee to investigate and report back to the States on the introduction of a property tax deferral scheme which could be accessed by those for whom TRP bills could induce hardship; e. Agree that, despite the high duty currently on motor fuels, taken in the round Guernsey taxes motoring very modestly compared to many other jurisdictions and that the total quantum of such taxation should be increased from circa £20M per year to circa £30M per year; f. Direct the Committee for the Environment & Infrastructure and the Policy & Resources Committee to report back to the States by November 2024 with detailed proposals on the best way to implement the increases in motoring taxes referred to in e. above; g. Direct the Committee for Employment & Social Security to implement the proposed reforms to social security contributions as set out in section 8 of the policy letter; h. Note that the proposed reforms to social security contributions will only raise an additional £19M per year, compared to the additional £34M per year which the Government Actuary has estimated is needed to make the insurance funds sustainable and therefore a net contribution of £15M per year will be required from general revenue; i Direct every States committee to consider how they can make revenue savings by efficiency measures, service reduction, or outsourcing, and to instruct the Policy & Resources Committee to set up a sub-committee to co-ordinate these efforts; j. Note the revenue raising measures set out above will only raise circa £55M per year [before any revenue savings] and as such fall short of the predicted medium term revenue shortfall; k. Direct the Policy & Resources Committee to report back to the States by November 2026 with a second tranche of measures needed to tackle and the remaining structural deficit which may exist after the implementation of the measures set out above.

Vote Result

Declared Vote Vote Date
Contre 17/02/2023 18:55

Voting Breakdown

Pour Contre Ne vote pas Did not vote Absent Total
18 21 1 0 0 40


Profile photo for Aldwell, Sue
Aldwell, Sue
Profile photo for Blin, Chris
Blin, Chris
Profile photo for Bury, Tina
Bury, Tina
Profile photo for De Sausmarez, Lindsay
De Sausmarez, Lindsay
Profile photo for Ferbrache, Peter
Ferbrache, Peter
Profile photo for Gollop, John
Gollop, John
Profile photo for Haskins, Sam
Haskins, Sam
Profile photo for Helyar, Mark
Helyar, Mark
Profile photo for Le Tocq, Jonathan
Le Tocq, Jonathan
Profile photo for Mahoney, David
Mahoney, David
Profile photo for Matthews, Aidan
Matthews, Aidan
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 Queripel, Lester
Queripel, Lester
Profile photo for Roberts, Steve
Roberts, Steve
Profile photo for Roffey, Peter
Roffey, Peter


Profile photo for Brouard, Al
Brouard, Al
Profile photo for Burford, Yvonne
Burford, Yvonne
Profile photo for Cameron, Andy
Cameron, Andy
Profile photo for De Lisle, David
De Lisle, David
Profile photo for Dudley-Owen, Andrea
Dudley-Owen, Andrea
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 Inder, Neil
Inder, Neil
Profile photo for Kazantseva-Miller, Sasha
Kazantseva-Miller, Sasha
Profile photo for Le Tissier, Chris
Le Tissier, Chris
Profile photo for Leadbeater, Marc
Leadbeater, Marc
Profile photo for McKenna, Liam
McKenna, Liam
Profile photo for Parkinson, Charles
Parkinson, Charles
Profile photo for Prow, Robert
Prow, Robert
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

Ne vote pas

Profile photo for Snowdon, Alexander
Snowdon, Alexander

Did not vote




Hansard Table

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