We’ve put this page together to help our members follow developments with Guernsey’s Tax Review. If you spot any mistakes or omissions, please email hello@womeninpubliclife.gg.
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Introduction
Post-debate media coverage
Sursis and amendments
Podcasts
Deputy videos and opinion pieces
Business/think tank reaction
Events
Media archive
Introduction
In Feb/Mar 2022, P&R consulted the public on significant changes to Guernsey’s taxation system at a series of drop-ins. As a result of the feedback, the debate that was due to happen in July 2022 was postponed and the proposals reworked.
On 28 November 2022, P&R published revised proposals for debate at the 25 Jan 2023 States meeting.
After 2.5 days of debate, which saw the rejection of the Meerveld sursis and the Soulsby, Parkinson and Meerveld amendments, the 25 Jan States meeting was adjourned until 15 February.
On 8 February 2023, P&R announced new A, B and C options for debate on 15 February.
On 15 February 2023, Options D and E were added by amendment. Revised set of propositions.
On 17 February, all of the options were rejected. Option D fared best, losing on a 20:20 tied vote.
Main votes:
Option A: 15-25 LOST
Option B: 3-37 LOST
Option C: 9-31 LOST
Option D: 20-20 LOST
Option E: 18-21 LOST
The main source of public information about the Tax Review is the tax section of the Our Island, Our Future on the States website.
States meeting 25 January 2023 (includes links to listen to recordings of the debate)
States meeting 15 February 2023 (includes links to listen to recordings of the debate)
Post-debate media coverage
States throws out GST as it adopts ‘do little’ approach (17 Feb, Bailiwick Express)
Deputies clip senior committee’s wings on major building projects (17 Feb, Bailiwick Express)
Tax decision kicked down the road as States reject GST (18 Feb, Guernsey Press)
P&R considers its position after failure on tax policies (20 Feb, Guernsey Press)
Editor: Focusing on fragile futures (20 Feb, Guernsey Press)
‘If you want to get rid of me, call of vote of no confidence’ (21 Feb, Guernsey Press)
What your deputies said, and how they voted on tax (21 Feb, Guernsey Press)
Guernsey Party adviser quits after tax vote (21 Feb, Guernsey Press)
Richard Graham: The games people play (21 Feb, Guernsey Press)
Relax employment laws to help boost economy says GRG (21 Feb, Bailiwick Express)
Deputies leaned on in tax debate to save Policy and Resources Committee (21 Feb, Bailiwick Express)
Deputy Gavin St Pier: A bizarre week in the States Assembly (21 Feb, Bailiwick Express)
James Falla: From A to E…. five areas where it all went wrong for Policy & Resources (21 Feb, Guernsey Press)
Editor: Any room left for compromise? (22 Feb, Guernsey Press)
P&R to proceed with corporate tax discussions (23 Feb, Bailiwick Express)
Deputy John Dyke: ‘We should let P&R get on with it’ (23 Feb, Guernsey Press)
Deputy Peter Roffey: ‘There is no mandate for slash and burn’ (6 Mar, Guernsey Press)
Editor: Be radical – but do stay in touch (6 Mar, Guernsey Press)
Take the time to do it right, warn the FA coalition (6 Mar, Bailiwick Express)
P&R puts the brake on capital spending (7 Mar, Guernsey Press)
Click to access full media archive
Sursis and Amendments
Meerveld/Blin – lost
Sursis Motivé – delay GST and social security changes and instruct P&R to develop three options for the size and level of government services. Vote: 29-10 LOST.
Prow/Dudley-Owen – withdrawn
Amendment 1 – any change to GST rate must be brought to the States for approval
Parkinson/McKenna – lost
Amendment 2 – new corporate income tax system. Vote: 11-28 LOST
Roffey/Ferbrache – withdrawn
Amendment 3 – more support for low income pensioner households
Soulsby/St Pier – ‘Fairer Alternative’ – lost
Amendment 4 – alternative package of proposals, no GST. Vote: 16-24 LOST
Media release
Report – A Fairer Alternative
Gollop/Matthews – 5 carried, 6 lost
Amendment 5 – exemption for food and charity sales. Vote: 22-4 CARRIED
Amendment 6 – increase in personal tax allowance of £5,525. Vote: 4-30 LOST
Matthews/Gollop – lost
Amendment 7 – investigate a proportional property tax based on property value. Vote: 7-29 LOST
Burford/Trott – carried
Amendment 8 – return P&R’s signoff limit for capital projects back to £5m (from £568m). Vote: 22-16 CARRIED
Helyar/Ferbrache – withdrawn
Amendment 9 – if GST defeated, reduce States budgets between 2024 and 2028 to put States finances in the same position as if £50-60m had been raised.
Le Tocq/Ferbrache – withdrawn
Amendment 10 – no increase in GST for 10 years, review services and capital spend, capital spend no less than 1.5% of GST
Leadbeater/Cameron – carried
Amendment 11 – report on opportunities for unemployed and non-employed to join the workforce. Vote: 39-0 CARRIED
Meerveld/Vermeulen – ‘Lifeboat’ – lost
Amendment 12 – removes GST and consolidates previous P&R amendments. Vote: 11-26 LOST
Ferbrache/Helyar – ‘ABC’ – withdrawn
Amendment 13 – offers choice of A) GST + mitigations B) no GST, revenue increases from social security, TRP and transport or C) no GST, cuts to services of £31m
Supporting report
Soulsby/St Pier – ‘Option D’ – carried
Amendment 14 – revised version of Fairer Alternative, two stages. Vote: 34-3 CARRIED
Roffey/Bury – ‘Backstop Option E’ (if Amendment 13 passed) – withdrawn
Amendment 15 – corporate tax, property tax, motoring taxes
Roffey/Bury – ‘Backstop Option E’ (if Amendment 14 passed) – carried
Amendment 16 – same package as 15. Vote: 32-7 CARRIED
Gollop/Matthews
Amendment 17 – removing ‘plated food’ from successful amendment 5. Vote: 36-0 CARRIED
Podcasts
Guernsey Press Politics Podcast
The tax debate: what to expect (16 Jan)
The tax debate: a corporate solution (17 Jan)
The tax debate: Deputy Peter Ferbrache on the challenges to P&R’s plan (18 Jan)
The tax debate: Deputy Peter Roffey on P&R’s ‘progressive’ plan (18 Jan)
The tax debate: Deputy Heidi Soulsby on a ‘fairer alternative’ to GST (19 Jan)
The tax debate: Why Deputy Blin on why he is saying ‘no to GST’ (20 Jan)
The tax debate: Deputy Ferbrache and Deputy Meerveld (21 Jan)
Shorthand States: Tax debate preview (24 Jan)
Shorthand States: Tax debate day one (25 Jan)
Shorthand States: Tax debate day two (26 Jan)
Shorthand States: Tax debate day three (27 Jan)
The tax debate: Deputy Ferbrache and Deputy St Pier talk tax options (13 Feb)
Shorthand States: Tax debate day four (15 Feb)
Shorthand States: Tax debate day five (16 Feb)
Shorthand States: Tax debate day six (17 Feb)
BBC Guernsey
TaxCast: day one (25 Jan)
TaxCast: day two (26 Jan)
TaxCast: day three (27 Jan)
TaxCast: day four (14 Feb)
Taxcast: day five (16 Feb)
Bailiwick Express
Bailiwick Express: The tax review explained (18 Jan)
GNET Radio
Radio #CHOG: Keith Pengelley interviews Deputy Charles Parkinson (at 24:00) (22 Jan)
Radio #CHOG. Keith Pengelley interviews Deputy Gavin St Pier (at 33:15) (29 Jan)
Radio #CHOG: Keith Pengelley interviews Deputy Heidi Soulsby (at 36:05) (19 Feb)
Deputy videos and opinion pieces
Deputy Liam McKenna: ‘Say No to GST’ (video)
Response to Deputy McKenna from Deputy Peter Ferbrache – P&R president offers debate to GST opponent (7 Dec, Guernsey Press)
P&R: ‘Our goal is to secure the best outcome for Guernsey’s future’ (8 Dec, Guernsey Press)
P&R: response to Deputy Parkinson’s tax review amendment (13 Jan)
Deputy Peter Ferbrache: GST will not put island at a disadvantage (28 Dec, Guernsey Press)
Deputy Peter Ferbrache: What GST will mean for you (7 Jan, Guernsey Press)
Deputy Mark Helyar: Explainer #1 (video)
Deputy Mark Helyar: Explainer #2 (video)
Deputy Peter Roffey: ‘I just don’t do factional politics’ (10 Nov, Guernsey Press)
Deputy Peter Roffey: Public services in peril without decisive action (10 Jan, Guernsey Press)
Deputy Peter Roffey: “This is about the long game” (24 Jan, Bailiwick Express)
Deputy Peter Roffey: ‘There is no mandate for slash and burn’ (6 Mar, Guernsey Press)
Deputy Gavin St Pier: GPEG’s tax analysis (6 Jan, Bailiwick Express)
Deputy Gavin St Pier: Will ‘Fairer Alternative’ get a fair fight? (24 Jan, Guernsey Press)
Deputy Gavin St Pier: What happened in the States this month? (3 Feb, Bailiwick Express)
Deputy Gavin St Pier: A decision needs to be made (14 Feb, Guernsey Press)
Deputy Gavin St Pier: A bizarre week in the States Assembly (21 Feb, Bailiwick Express)
Deputy John Gollop: Dep. Gollop says no to Open Market tax levy (3 Feb, Bailiwick Express)
Deputies Dudley-Owen, Prow and Brouard: ‘Cuts to essential services is the reality without GST’ (13 Feb, Guernsey Press)
Deputy John Dyke: ‘We should let P&R get on with it’ (23 Feb, Guernsey Press)
Business/think tank reaction
GPEG: Taxation – the way forward.
GPEG responds to tax analysis criticism (9 Jan, Bailiwick Express)
GPEG: ‘We can’t afford to become a high tax jurisdiction’ (24 Jan, Guernsey Press)
IoD: Tax Review survey results
Chamber of Commerce: Private sector encouraged to propose “workable alternative solutions” to tax review (7 Dec, Bailiwick Express)
Chamber of Commerce: Tax analysis paper
Chamber of Commerce: Results of members survey
Chamber of Commerce: ‘Do we really have a deficit‘ (24 Jan, Guernsey Press)
Standard and Poors: States of Guernsey Ratings Lowered To ‘A+/A-1’ On Eroded Asset Buffer; Outlook Stable (requires registration for a free account to access press release).
Guernsey International Business Association (GIBA): Statement on the Tax Review
Guernsey International Business Association: GST is first step to removing deficit – finance industry body (24 Jan, Guernsey Press)
Guernsey International Business Association: Only GIBA backs P&R (26 Jan, Bailiwick Express)
Events
28 Nov: Watch video of P&R‘s November presentation at Les Beaucamps School.
10 Jan: Watch video of P&R’s Live Facebook Q&A with questions from the public.
14 Jan: P&R public drop-in at Beau Sejour from 10am – 12 noon.
17 Jan: Watch video of P&R public meeting at Beau Sejour.
19 Jan: International Sustainability Institute (Dr Andy Sloan): Guernsey Tax Review – presenting a radical, more sustainable, approach.
22 Jan: Say No to GST rally. March from North Beach to Market Square for speeches.
Video
25 Jan: Say No to GST protest. Steps of the States prior to States meeting.
12 Feb: Say No to GST ‘Sunday Drive’ protest.
15 Feb: Say No to GST protest. Steps of the States prior to States meeting 8.30am.
Media archive
Previous months
November
Peter Rose: States funding shortfall is “fake news” (9 Nov, Bailiwick Express)
Tax rises unpopular but right thing to do – Gpeg (12 Nov, Guernsey Press)
Richard Digard: There’s no victory in GST (25 Nov, Guernsey Press)
Tax plan includes 5% – but P&R says most families will be better off (28 Nov, Bailiwick Express)
Why States’ leaders STILL think GST and tax reform is needed (28 Nov, Bailiwick Express)
“Unacceptable” and “damaging” service cuts if States reject GST (28 Nov, Bailiwick Express)
5% GST is proposed as States seeks to make poorest better off too (28 Nov, Guernsey Press)
‘We’ve listened to the public’ – tax review 2.0 published today (28 Nov, Guernsey Press)
GST at 5% is States’ plan to fill £70m deficit (29 Nov, Guernsey Press)
More than half of islanders could be better off under new tax plans, says States (29 Nov, Guernsey Press)
Some could be given ‘cash payment’ to offset GST impact (29 Nov, Guernsey Press)
Tax plans: a recap (29 Nov, Bailiwick Express)
How the tax plans could affect you (29 Nov, Bailiwick Express)
Social security changes help poorer families and ‘middle Guernsey’ (29 Nov, Bailiwick Express)
Tempers start to fray at tax meeting (29 Nov, Bailiwick Express)
Former Vice President reveals opposition to P&R tax plan (29 Nov, Bailiwick Express)
Is this the future without GST? (30 Nov, Guernsey Press)
Senior politicians make the case for tax reform (30 Nov, Guernsey Press)
‘P&R’s approach to the tax review was the last straw’ (30 Nov, Guernsey Press)
Editor: This tired rhetoric just won’t cut it (30 Nov, Guernsey Press)
December
‘Review focused on the wrong taxes’ (1 Dec, Guernsey Press)
Tax amendments incoming (2 Dec, Bailiwick Express)
Matt Fallaize: The States’ biggest test (2 Dec, Bailiwick Express)
Horace Camp: Right solution, wrong problem (2 Dec, Bailiwick Express)
P&R president offers debate to GST opponent (7 Dec, Guernsey Press)
Hayley North: Let’s keep life wonderful (7 Dec, Guernsey Press)
Tax details are “being lost in the public debate” (8 Dec, Bailiwick Express)
GST ‘explainer’ and ‘complainer’ (8 Dec, Bailiwick Express)
Richard Digard: A get-out-of-jail card for the tax and spenders? (9 Dec, Guernsey Press)
Sam Mézec: ‘GST has been a failure in Jersey’ (12 Dec, Guernsey Press)
Digby Jones: ‘Everyone must play their part’ (14 Dec, Guernsey Press)
Horace Camp: We cannot afford a nanny state (16 Dec, Guernsey Press)
January
Tax debate hots up as deputies face the public (4 Jan, Bailiwick Express)
Digby Jones: ‘What about dealing with what we’re spending before looking at how we pay for it?’ (5 Jan, Guernsey Press)
Just say no to GST, says group of deputies (6 Jan, Guernsey Press)
‘We may lose this battle, but we won’t lose the GST war’ (6 Jan, Guernsey Press)
We need to live within our means, say opponents of introducing GST (6 Jan, Guernsey Press)
Anti-GST campaign launched (6 Jan, Bailiwick Express)
Quick-fire responses over Tax Review (11 Jan, Guernsey Press)
Were your questions answered? (11 Jan, Bailiwick Express)
‘We will continue to look to make savings’ (12 Jan, Guernsey Press)
More tax plan case studies revealed (12 Jan, Bailiwick Express)
Charities fear having to charge GST to customers (13 Jan, Guernsey Press)
CIT suggested instead of GST (13 Jan, Bailiwick Express)
‘Company tax would raise at least £20m.’ (14 Jan, Guernsey Press)
Guernsey dips below Jersey in international credit ratings (14 Jan, Bailiwick Express)
Global rating downgrade a ‘wake-up call’ for deputies (14 Jan, Guernsey Press)
S&P downgrades Guernsey’s credit rating (14 Jan, Bailiwick Express)
Poll-toppers propose ‘fairer alternative’ to GST (16 Jan, Guernsey Press)
Alternative tax package promises greater States savings (16 Jan, Bailiwick Express)
GST the main reason for deputy quitting her place on P&R (16 Jan, Guernsey Press)
Why S&P? (16 Jan, Bailiwick Express)
‘I’m not sure we have the support to win the day’ (16 Jan, Guernsey Press)
Corporate tax challenge wouldn’t prevent “enormous annual shortfalls” (16 Jan, Bailiwick Express)
Hayley North: Why aren’t we more ambitious? (16 Jan, Guernsey Press)
Comms criticism as GST debate nears (16 Jan, Bailiwick Express)
Tony Cunningham: The rhetoric of the GST brigade is designed to panic people into misguided decisions (16 Jan, Bailiwick Express)
An in-depth look at the alternative tax proposals (16 Jan, Bailiwick Express)
‘Retail would be ‘decimated’ (17 Jan, Bailiwick Express)
Editor: Last chance for States to step up (17 Jan, Guernsey Press)
Consumption tax rises “inevitable” without improved growth (17 Jan, Bailiwick Express)
Parkinson makes the case for corporate reform (17 Jan, Bailiwick Express)
‘Fairer alternative’ is dismissed as tokenism (18 Jan, Guernsey Press)
Tax debate could be put back to 2024 (18 Jan, Bailiwick Express)
Amendments call for food, charities to be GST-exempt (18 Jan, Guernsey Press)
Poll: what would you choose? (18 Jan, Bailiwick Express)
What deputies said about GST in their election manifestos (18 Jan, Guernsey Press)
Dr Andy Sloan: A radical, more sustainable, alternative to P&R’s proposals? (18 Jan, Guernsey Press)
Environment tax on cruise ships could be catastrophic (19 Jan, Guernsey Press)
Taxis will cost more with GST (20 Jan, Bailiwick Express)
Tax alternatives ‘fail to help the lower paid’ says ESS President (19 Jan, Guernsey Press)
‘Fundamental problem with the tax review is the timing’ (20 Jan, Guernsey Press)
Think tank lays out “radical alternative” to tax plan (20 Jan, Bailiwick Express)
Richard Digard: Plan B’s worth a punt (20 Jan, Guernsey Press)
Defending the so-called “Fairer Alternative” (20 Jan, Bailiwick Express)
Editor: Time for a radical rethink (20 Jan, Guernsey Press)
Half of Guernsey States say they will not back P&R tax plans (20 Jan, BBC Guernsey)
‘Give up on GST now’, chief minister urged (21 Jan, Guernsey Press)
Anti-GST rally tomorrow (21 Jan, Bailiwick Express)
Thousands say ‘no to GST’ (22 Jan, Bailiwick Express)
Thousands protest against GST (23 Jan, Guernsey Press)
Deputies urge P&R to drop GST plans (23 Jan, Bailiwick Express)
Your anti-GST rally (23 Jan, Bailiwick Express)
‘If GST comes in, it’s the last straw for many shops‘ (23 Jan, Guernsey Press)
Highlights from the GST rally (23 Jan, Guernsey Press)
Alderney States members say ‘yes’ to goods and services tax (23 Jan, Guernsey Press)
Editor: All trust is lost over spending (23 Jan, Guernsey Press)
P&R will table tax plan – lack of action prompts concern (24 Jan, Bailiwick Express)
‘Economically destructive’ Tax Review debate looms large (24 Jan, Bailiwick Express)
Poll: Support for alternative plans (24 Jan, Bailiwick Express)
Tax debate ‘an opportunity to give Guernsey the future it deserves’, says chief minister (25 Jan, Guernsey Press)
Gallery: Protestors gather as tax debate gets underway (25 Jan, Bailiwick Express)
Act now on tax call from Ferbrache as States losses mount (25 Jan, Bailiwick Express)
GST debate rolls on (25 Jan, Bailiwick Express)
Watch: Hundreds say no to GST as debate begins (26 Jan, Guernsey Press)
Case made for alternative course of action on tax (26 Jan, Bailiwick Express)
Election call if P&R’s tax plan rejected (26 Jan, Guernsey Press)
P&R willing to make concessions to save tax plan (26 Jan, Bailiwick Express)
Deputies warned against opting for ‘comfort blanket’ of delay on tax (26 Jan, Bailiwick Express)
Tax open market property, says financier Guy Hands (27 Jan, Guernsey Press)
Election call if P&R’s tax plan rejected (27 Jan, Guernsey Press)
Editor: Past votes don’t make a perfect future (27 Jan, Guernsey Press)
Fairer alternative rejected (27 Jan, Bailiwick Express)
Territorial tax plan rejected (27 Jan, Bailiwick Express)
Deputies voice support for ‘fairer alternative’ to tax plan (27 Jan, Guernsey Press)
All attempts to oust GST so far have failed (27 Jan, Bailiwick Express)
Confidential paper “found in recycling” shows late tax review changes (27 Jan, Bailiwick Express)
Confidential tax review paper found in public “not sensitive” says Ferbrache (27 Jan, Bailiwick Express)
Editor: Past votes don’t make a perfect future (27 Jan, Guernsey Press)
Public trust ‘shattered’ after no decision on GST (28 Jan, Guernsey Press)
‘Fairer alternative’ version two put to P&R (30 Jan, Guernsey Press)
Open market tax idea branded ‘hugely damaging’ (31 Jan, Guernsey Press)
Richard Graham: Can-kicking and personality politics (31 Jan, Guernsey Press)
New tax plans on the way (31 Jan, Bailiwick Express)
Editor: No solutions when fear is the driver (31 Jan, Guernsey Press)
February
P&R working on its own GST-free alternative tax plan (1 Feb, Guernsey Press)
Anti-GST deputies deny they played personality politics (1 Feb, Guernsey Press)
Open market tax idea dashed (1 Feb, Bailiwick Express)
Editor: Reject ‘fag packet’ politics (1 Feb, Guernsey Press)
Inder warns against any alterations to open market (2 Feb, Guernsey Press)
Editor: Please show your workings (2 Feb, Guernsey Press)
Sensible for P&R to have alternative, says key supporter (3 Feb, Guernsey Press)
GST? No regrets (3 Feb, Bailiwick Express
‘P&R resignations fear helped defeat fairer alternative’ (3 Feb, Guernsey Press)
Editor: Tax options still to be explored (3 Feb, Guernsey Press)
Hands offers three-pronged approach to raising revenue (6 Feb, Guernsey Press)
Editor: Time again for ingenuity and bravery (6 Feb, Guernsey Press)
Media release from Fairer Alternative group (7 Feb)
TRP hike and and motor taxes possible if GST rejected (8 Feb, Guernsey Press)
Two new ideas for tax debate (8 Feb, Guernsey Press)
An acceptable way forward? (8 Feb, Guernsey Press)
Tax challengers unconvinced – fresh amendment expected (8 Feb, Bailiwick Express)
‘Put Bailiwick’s interests before your own popularity’ (9 Feb, Guernsey Press)
‘Motoring taxes idea to make GST look better’ (9 Feb, Guernsey Press)
New P&R member explains tax change of heart (9 Feb, Bailiwick Express)
Laura Clayton: All stick and no carrot (9 Feb, Bailiwick Express)
Editor: A genuine option or a Trojan Horse? (9 Feb, Guernsey Press)
Roffey hopes to persuade ESS members to back GST (10 Feb, Guernsey Press)
TRP could be replaced if States back ‘proportional’ alternative (10 Feb, Bailiwick Express)
Horace Camp: ‘This halfway house is a place of misery’ (10 Feb, Guernsey Press)
Option D now on the table (11 Feb, Bailiwick Express)
Compromise option may take GST off the table (13 Feb, Guernsey Press)
Senior trio lay tax-rising stake in the ground (13 Feb, Bailiwick Express)
Committee presidents highlight ‘stark realities’ without GST (13 Feb, Guernsey Press)
‘Businesses won’t be able to absorb 5% GST’ (14 Feb, Guernsey Press)
Four options in tax debate (15 Feb, Bailiwick Express)
‘Silent majority say they support our tax plan’ (15 Feb, Guernsey Press)
U-turn on ‘fairer alternative’ new option D baffles proposers (15 Feb, Guernsey Press)
Editor: We need a result from this debate (15 Feb, Guernsey Press)
Protesters regather as tax debate resumes (15 Feb, Bailiwick Express)
Matt Fallaize: Difficult choices lie ahead (15 Feb, Guernsey Press)
Option D and E added to the menu (15 Feb, Bailiwick Express)
Senior politicians battle over how to cut spending (16 Feb, Guernsey Press)
P&R set to lose power to approve major projects (17 Feb, Guernsey Press)
Successful amendment could see food zero-rated for GST (17 Feb, Guernsey Press)
Richard Digard: Broken Guernsey (17 Feb, Guernsey Press)
Editor: ‘Power Grab’ about to be reversed (17 Feb, Guernsey Press)
Tax Review – Phase 1
Our briefing note on the original proposals from early in 2022 is available HERE.
