Deputies will spend part of this sitting debating the Policy & Resources Committee’s Tax Reform 2026 package – the outcome of the Tax Review Sub-Committee’s work on making the Bailiwick’s finances more sustainable.
It’s rarely a single up-or-down vote on something this size: one member has proposed shelving it entirely (a “Sursis”), and 22 separate amendments have been laid, ranging from small technical exemptions to wholesale replacements of the entire package.
This post summarises the core proposal and every amendment that’s been laid, and gives you a searchable table to explore them.
The Main Proposal
Brought by the Policy & Resources Committee, the proposition asks the States to agree, having considered the Policy Letter “Tax Reform 2026” dated 8 June 2026:
- To direct the Committee to implement the package of tax reforms set out in sections 9 and 10 of the Policy Letter, covering income tax, social security contributions, a goods and services tax (GST) and other measures, with rates and thresholds as set out in Appendix 7.
- To add the Tax Reform Programme to the Major Projects Portfolio and delegate authority to Policy & Resources to approve up to £10.6m of implementation funding from the General Revenue Reserve, subject to business cases.
- To direct Policy & Resources to return to the States with an assurance review in 2030 (section 12).
- To direct preparation of the legislation necessary to give effect to the above.
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