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Tax Review – Phase 1


In short:


If you just want to get up to speed quickly on Phase 1, follow these five links:


In detail:



The States debated a Tax Review green paper – which included GST – in October 2021. The debate was split over two States meetings and just before the second half of the debate, P&R amended its original propositions to include engaging further with the community and investigating more options for raising revenue before returning with more detailed proposals in July 2022.

In preparation for that July debate, P&R held a media conference in February 2022 to announce three options for a new tax system, created a section on the website to give further information and held a series of drop-ins.  A potential delay to the debate was mooted and proved to be correct.

The Tax Review – Phase 1 was led by members of the Policy & Resources Committee and the Committee for Employment & Social Security, who formed the Tax Review Steering Group.

P&R forecast that the gap between the revenues received from taxation and the cost of the services and infrastructure would be £85m per year by 2040.



P&R proposed three options to fill the gap in Guernsey’s finances:

1. Income-based health tax at 3%. More progressive Social Security system used to raise more money.

2. GST going up to 8% with mitigation measures to protect low-income households. Increase in personal allowances. More progressive Social Security system without raising more money.

3. GST going up to 5% with smaller mitigation measures to protect low-income households. Smaller increase in personal allowances. More progressive Social Security system used to raise more money.

Each of the three options included the assumption that £10m in additional revenue will be raised through changes to the corporate tax system. website

All the government information about the Tax Review – Phase 1 was on the website, but this has now been superceded by the new proposals in Phase 2.

Note: the original Tax Review webpages that were available at launch in 2021 are still live here.


Peter Rose’s letter

Peter Rose’s letter: ‘Usable reserves’ mean no need for tax hikes (4 Mar, Guernsey Press letters)

Deputy Heidi Soulsby’s response: ‘We do have real challenges which we must face up to’ (22 Mar, Guernsey Press opinion)


Other media articles/podcasts

Comment: A binary choice – but what’s the question? (24 Jan, Guernsey Press)

P&R wants to win public support for GST ahead of summer debate (7 Feb, Bailiwick Express)

Podcast: Is GST really the answer? Guest: Deputy Charles Parkinson (9 Feb, Bailiwick Express)

“Middle income earners would bear the full brunt of GST” (10 Feb, Bailiwick Express)

Comment: Population – the missing tax option? (11 Feb, Guernsey Press)

Other tax options looked at but not ‘big ticket’ items (12 Feb, Guernsey Press analysis of briefing)

What would you cut? P&R asks committees (14 Feb, Guernsey Press)

‘We are still listening’ – P&R (16 Feb, Guernsey Press, announces Corp Tax report)

Opposition across the States to P&R’s latest GST plan (18 Feb, Bailiwick Express)

Further work on company tax as more deputies reject GST (18 Feb, Bailiwick Express)

Dep. Helyar says Dep. Parkinson’s company tax ideas are “snake oil” (18 Feb, Bailiwick Express)

Opinion: A matter of timing. Deputies Inder/Vermeulen/Moakes opinion piece (22 Feb, Guernsey Press)

Deputies stand up for small business over GST (22 Feb, Guernsey Press)

Comment: Case is made to turn more stones over tax (22 Feb, Guernsey Press)

Comment: Tax review doesn’t need shroud-waving (23 Feb, Guernsey Press)

‘Deputies must work together on important issues like tax’ (24 Feb, Guernsey Press)

‘Even Donald Trump more realistic when it comes to taxation’ (26 Feb, Guernsey Press)

Corporate tax reform before any GST moves – former Treasury minister (2 Mar, Guernsey Press)

Companies are not problem, says one tax expert (4 Mar, IFC)

Overwhelming political resistance to GST idea (7 Mar, Guernsey Press)

P&R may consider delay on tax debate (9 Mar, Guernsey Press)

GST worries top the agenda again at tax review roadshow (14 Mar, Guernsey Press)

Opinion: Someone else can pay – Deputy Mark Helyar (21 Mar, Guernsey Press)

Opinion: What little difference a decade makes – Andy Sloan (30 Mar, Guernsey Press)

Opinion: Why Guernsey needs to reform its company tax system – Deputy Charles Parkinson (4 Apr, Bailiwick Express)

‘Way could be found to tax businesses more’ (13 Apr, Guernsey Press)

States goes online to engage on tax review (27 Apr, Guernsey Press) – includes ‘Tax debate ‘not this summer, but by the end of the year”.


Guernsey’s iconic women of the future?

Thank you for nominating a young woman or girl for our future iconic Guernsey women campaign to celebrate International Women’s Day!

Nominations close on Sunday 6 March at 17.00.

Please fill in the details below.


Miriam Makeba - South Africa

Nominated by: Christine James

Zenzile Miriam Makeba (1932 to 2008), nicknamed Mama Africa, was a South African singer, songwriter, actress, United Nations goodwill ambassador, and civil rights activist. Associated with musical genres including Afropop, jazz, and world music, she was an advocate against apartheid and white-minority government in South Africa. In 2020 she was named one of Time magazine’s 100 women of the century. 

South Africa is ranked 12th in the world for percentage of women in national parliament: 45.8% (source: 

Are you from South Africa? Please email if there is a social or cultural group for people from South Africa in Guernsey.

Want to learn more about public office vacancies in Guernsey? 

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The original image “The Hague Jazz 2008 – Miriam Makeba” by Haags Uitburo is licensed under CC BY-NC-SA 2.0. 


Jacinda Ardern - New Zealand

Nominated by: Martin Lock

Jacinda Ardern (born 1980) has served as prime minister of New Zealand and leader of the Labour Party since 2017. In 2019, she led the country through the aftermath of the Christchurch mosque shootings, rapidly introducing strict gun laws in response, and throughout 2020 she directed the country’s widely praised response to the COVID-19 pandemic. Ardern was the world’s second elected head of government to give birth in office when her daughter was born in 2018. ‘An inspiring Prime Minister who brought a nation together with true leadership, empathy and compassion.’

New Zealand is ranked 4th in the world for percentage of women in national parliament: 48.3% (source: 

Other iconic women: Dame Whina Cooper, nominated by Claire Fisher, and Kate Sheppard, nominated by Anna Cooper.

Are you from New Zealand? You may be interested in joining the ANZACs in Guernsey Facebook group

Want to learn more about public office vacancies in Guernsey? 

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