Shelaine Green: For Ina, thank you for teaching me the essence of what makes us who we are.



Sue Aldwell:
The year both my parents were born.




Jo May

Michelle Le Clerc
Marie Randall would have been 51. This would have been the same age as I was first elected to the States and stood for St Peter Port district.

Carla Bauer

Linda Rolf: 1935 is the year my mother, Janet Brain, was born. She may not have described herself as a feminist but she absolutely brought me up to believe that women should be equal to men socially, economically and politically.

Christine Potter: For Eugénie, my unbelievably strong grandmother who as a young widow in Aleppo in 1935 took her small children to a another country to start a new life. Her business acumen assured the future success of the family, even though she had never been formally educated. A true feminist who found a voice through her actions.

Martina Lenfestey: The birth year of Madeleine Albright. Born in the Czech Republic, the first woman to hold the role of Secretary of State in the US.




Vicky Groulef: For my grandad Frank Paul, a true feminist and my hero in a cardigan.

Diane Mitchell: My Grandma, Susan Marquis, was widowed when the bombing happened on the White Rock. She was 45, a mother of 11, some in the forces, some evacuated and some remaining during the war. She raised her family during those years with help from the church. She had no pension or handout from her husband Alfred’s employers. She was a stoic and stalwart on the island.





Soroptimist International of Guernsey

Hayley North: For Dad who always kept reminding me that I could do anything (he was almost right 😀)





Leyla Yildirim: To Christine, who bestowed to me her gritty, determined and resilient spirit – to bring about a more equal world.

Joanna Jezewska-Oudhof: For my father, Witold Andrzej Jezewski (born in 1951), who encouraged me to be strong, to believe I deserve equal opportunities as a woman and above all to be independent. Forever missed.


My sister Sarah’s year of birthday. She made her career in teaching and still continues to tutor in her retirement. She is a real inspiration to get involved in the community. She has been active in her union, ran her local cricket club with a focus on giving youngsters opportunities and the first to help anyone.




Budget 2024



Where to start
Policy letters
States media releases


Where to start


1. In summary

The Budget does three things:

a) proposes tax changes for 2024. Not just changes to personal and corporate tax but also increases in TRP and alcohol, fuel and tobacco taxes.

b) sets out how much each States committee is allowed to spend in 2024

c) identifies what subsidies will be needed by loss-making States Trading Assets eg Guernsey Ports.

The changes proposed in Budget 2024 are really easy to summarise because P&R have done the hard work and put together this ‘Budget on a page’ infographic:



The media have also summarised the main points:

The draft budget – at a glance (10 Oct, Bailiwick Express)
States spending set to increase in 2024 (10 Oct, Guernsey Press)


2. Foreword

If you want to dig a little deeper, read the foreword to the policy paper which gives a good overview. Foreword.


3. Main issues


Judging by initial public reaction, the most controversial proposal is the average 17% increase in domestic Tax on Real Property (TRP), with larger increases for larger properties. There’s concern for the impact on older people who are ‘asset rich, cash poor’, living in a large house but without a high income.

‘Elderly should be able to put off TRP payments’ (12 Oct, Guernsey Press)
Editor: P&R can’t ignore the cash poor (12 Oct, Guernsey Press)
Hopes higher TRP tariff might smarten up Town (11 Oct, Guernsey Press)

This table from the policy paper helps work out the impact on your own TRP:


Committee budgets

Budget 2024 sets out the annual cash limits (budget) for each committee. The key issue here is that the Health and Social Care asked for an additional £10.4m for 2024 but will only get £4m of that.

Health accepts lower budget than it wanted (13 Oct, Bailiwick Express)
HSC to set out challenges it faces with a reduced budget (16 Oct, Guernsey Press)



States Trading Assets eg Guernsey Ports

The majority of States Trading Assets are currently running at a loss each year. For 2024, P&R are proposing transferring £4m from general revenue to cover the losses at Guernsey Ports, 0.5m to Guernsey Waste and £0.7m to Guernsey Dairy. Guernsey Water can cover its own losses from reserves.

States companies need millions again to wash faces next year (11 Oct, Bailiwick Express)


Overall financial position

If you’re wondering why the comparison is with 2022, not 2023, that’s because 2023 isn’t over yet. However, the States recently published a projection for 2023 which was £18m ahead of budget.

States’ 2023 financial position likely to be better than expected (26 Sep, States media release)
P&R’s tax plans challenged as States ‘£18m. ahead of budget’ (27 Sep, Guernsey Press)




Generally, there are lots of amendments to a Budget, Deputies are supposed to add their own ideas.
Hence this is a ‘special meeting’ with no President’s Statements or Question Time, starting on a Tuesday (7 Nov) rather than a Wednesday.


Amendment summary from Bailiwick Express (6 Nov)
Deputy Gavin St Pier: Mettle detecting (6 Nov)
P&R welcomes further debate on States’ spending priorities (6 Nov, Guernsey Press)
‘The problems are not going to change simply because there is someone else standing here’ (8 Nov, Guernsey Press)


Click on the amendment number to read it in full and click the vote result to see who voted pour and contre.
When reading an amendment, the best way to understand it is to start with the explanatory note at the end.

Amendment 1Burford/Soulsby – rescind authorisation granted to P&R in June 2021 to borrow £200m. NOT DEBATED.

Amendment 2Le Tissier/De Lisle – change limit on the amount of income tax payable by an individual resident in Guernsey. Option 1: LOST 4-45 Option 2: LOST 3-36 Option 3: LOST 6-31
Deputy “concerned with” inequalities in island’s income tax system (30 Oct, Bailiwick Express)
Tax the super rich, says Deputy Le Tissier (31 Oct, Guernsey Press)
Rich tax cap amendment ‘extremely irresponsible’, P&R warns (31 Oct, Guernsey Press)
Wealthiest residents will still be able to wear the tax cap (8 Nov, Guernsey Press)

Amendment 3Prow/Vermeulen – lower excise duty for small micro-breweries and distillers. CARRIED 28-7
Micro-breweries and independent distillers “stretched by low-cost” supermarket products (1 Nov, Bailiwick Express)

Amendment 4Roffey/Gabriel – alter time limit for proposed enhanced TRP on vacant properties from six months empty to 12 months. Consolidated into Amendment 16
P&R face challenges over property tax plans (2 Nov, Bailiwick Express)
Definition of an unoccupied property could be changed (6 Nov, Guernsey Press)

Amendment 5St Pier/Taylor – remove Lt Governor’s exemption from income tax on his salary. Not debated. Amendment goes further than proposition, CARRIED 20-17.
Should the Lieutenant-Governor pay tax? (30 Oct, Bailiwick Express)
New attempt to tax island’s Lt-Governor (30 Oct, Guernsey Press)
Poll: Do you think the Lieutenant-Governor should pay tax? (30 Oct, Bailiwick Express)
£6million over nine years… how much does the Lieutenant Governor cost the taxpayer? (3 Nov, Bailiwick Express)
Deputies vote not to debate Lt-Governor paying tax (10 Nov, Guernsey Press)

Amendment 6Gollop/Matthews – introduce a temp rate of income tax of 22% on incomes over £80k, potentially rising to 25% in future. LOST 9-29.
22% tax rate for income over £80k possible (31 Oct, Bailiwick Express)
Budget amendments include attempt to raise income tax (1 Nov, Guernsey Press)
Gollop fails in attempt to raise high-earners’ tax rate to 22% (8 Nov, Guernsey Press)

Amendment 7Oliver/Dyke – exempt buildings under renovation from enhanced rate of TRP on vacant properties and extend time unoccupied from six to 12 months. Consolidated into Amendment 16
P&R face challenges over property tax plans (2 Nov, Bailiwick Express)

Amendment 8St Pier/Meerveld – States not to take on any further debt without an income stream to repay it. WITHDRAWN.
More control on States borrowing and building proposed (1 Nov, Bailiwick Express)

Amendment 9St Pier/Meerveld – only those capital projects approved in the Funding & Investment Plan debate can proceed. WITHDRAWN.

Amendment 10De Sausmarez/Gabriel – treat subsidies given to employees for public transport and bikes costs the same for tax purposes as for parking and company cars. CARRIED 27-4
Cyclists, bus users could have same tax breaks as motorists (6 Nov, Guernsey Press)
Cyclists, bus users to have same tax breaks as drivers (9 Nov, Guernsey Press)

Amendment 11De Sausmarez/Gabriel – increase First Registration Duty for higher polluting vehicles and use income to reduce increases in bus fares. CARRIED 21-17
Most polluting vehicles targeted in attempt to keep bus fares down (1 Nov, Bailiwick Express)
Higher import charges on most polluting vehicles could delay further bus fare rises (6 Nov, Guernsey Press)
Higher charge for most-polluting vehicles (10 N0v, Guernsey Press)

Amendment 12Dudley-Owen/Aldwell – add the Transforming Education Programme to the list of capital projects agreed by the States and borrow to fund it. Debate twinned with Amendment 18. LOST 18-22.
Fresh bid for borrowing may revive ESC’s plans (26 Oct, Guernsey Press)
ESC president attempts to re-prioritise the Transforming Education Programme again (31 Oct, Bailiwick Express)
Dudley-Owen: ‘Not investing now in Education is a false economy’ (6 Nov, Guernsey Press)
Amelie Watts: ‘To invest in our future means investing in better post-16 options’ (8 Nov, Guernsey Press)
Building industry warns deputies about education ‘crisis point’ (22 Nov, Guernsey Press)
Education plans ‘held hostage by politicians’ as programme stays de-funded (23 Nov, Guernsey Press)

Amendment 13De Lisle/McKenna – reduce the proposed increases in domestic TRP, especially for larger properties. LOST 17-19
P&R face challenges over property tax plans (2 Nov, Bailiwick Express)
Bid to limit increase in TRP is defeated narrowly (9 Nov, Guernsey Press)

Amendment 14Roffey/Matthews – reduce the proposed increases in domestic TRP, with no further increases above RPIX until a deferred payment scheme is introduced. Proposition 1: LOST 12-23. Proposition 2: LOST 8-26
P&R face challenges over property tax plans (2 Nov, Bailiwick Express)
Little support for deferred payment scheme (9 Nov, Guernsey Press)

Amendment 15Dyke/Vermeulen – keep the threshold at which higher earners start losing their personal tax allowance at £90k rather than reducing to £80k. LOST 4-32
Late amendment, required a vote to suspend the rules. Amendments that have financial implications should be lodged five working days before the debate, unless from the sponsoring committee (P&R)
Dyke bids to save ‘middle Guernsey’ from tax rises (3 November, Guernsey Press)
Amendment to stop ‘attack on middle Guernsey’ finds support from only four (9 Nov, Guernsey Press)

Amendment 16Helyar/Ferbrache (Mahoney) – P&R-backed consolidated version of Amendments 4 and 7, extending the time a building must vacant before enhanced TRP applies to 12 months and agreeing that periods of renovation will not count.  CARRIED 27-6

Amendment 17Helyar/Mahoney – delay introduction of five times standard TRP for derelict glasshouses until 2025 to allow further consultation. CARRIED 32-5

Amendment 18Kazantseva-Miller/Murray – increase revenue raising from corporate sector by £5m per annum to help deputies make the decision on Education borrowing. Debate twinned with Amendment 12. LOST 16-24.
Late amendment, required a vote to suspend the rules. Amendments that have financial implications should be lodged five working days before the debate, unless from the sponsoring committee (P&R)
Borrowing £100m to pay for Education plans ‘is affordable’ (10 Nov, Guernsey Press)
‘One of the best speeches in three years’ draws praise from P&R president (10 Nov, Guernsey Press)
Serious misgivings over any idea of ‘unfunded borrowing’ (10 Nov, Guernsey Press)
‘I don’t need to declare an interest as it’s too late for my child’ (10 Nov, Guernsey Press)
Deputies urged to reject £5m. levy on companies (22 Nov, Guernsey Press)

Amendment 19Helyar/Mahoney – tidying up amendment to reflect the TRP changes agreed in Amendment 16. Replaced by Amendment 22.

Amendment 20Parkinson/St Pier – report on the funding options for Transforming Education Programme by end March 2024. LOST 18-20
Late amendment, required a vote to suspend the rules. Amendments that have financial implications should be lodged five working days before the debate, unless from the sponsoring committee (P&R)

Amendment 21St Pier/Soulsby – Transforming Education Programme to be part of the capital portfolio until options for funding are presented by end March 2024. LOST 13-19.
Late amendment, required a vote to suspend the rules. Amendments that have financial implications should be lodged five working days before the debate, unless from the sponsoring committee (P&R)

Amendment 22Helyar/Mahoney – tidying up amendment to reflect the TRP changes agreed in Amendment 16. CARRIED 33-5.

Amendment 23Murray/Ferbrache – additional up to £26m to work required to the existing education estate. LOST 14-23.


Policy letter


To dive into the detail, here’s the policy letter in full:

Budget 2024 policy letter




Shorthand States – 2024 Budget Day One (7 N0v, Guernsey Press)
Shorthand States – 2024 Budget Day Two (8 Nov, Guernsey Press)
Shorthand States – Budget debate on hold! (9 Nov, Guernsey Press)

Shorthand States – Still no backing for Education’s plans… (22 Nov, Guernsey Press)

Politics Dis-Assembled – Halftime for Les Ozouets (10 Nov, Bailiwick Express)


States media releases


Budget 2024 media release (10 Oct)