{"id":116,"date":"2026-07-14T11:04:34","date_gmt":"2026-07-14T11:04:34","guid":{"rendered":"https:\/\/jonbond.biz\/?p=116"},"modified":"2026-07-14T11:04:34","modified_gmt":"2026-07-14T11:04:34","slug":"gst-the-big-debate","status":"publish","type":"post","link":"https:\/\/jonbond.biz\/index.php\/2026\/07\/14\/gst-the-big-debate\/","title":{"rendered":"GST &#8211; The Big Debate"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Deputies will spend part of this sitting debating the Policy &amp; Resources Committee&#8217;s Tax Reform 2026 package &#8211; the outcome of the Tax Review Sub-Committee&#8217;s work on making the Bailiwick&#8217;s finances more sustainable. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s rarely a single up-or-down vote on something this size: one member has proposed shelving it entirely (a &#8220;Sursis&#8221;), and 22 separate amendments have been laid, ranging from small technical exemptions to wholesale replacements of the entire package. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This post summarises the core proposal and every amendment that&#8217;s been laid, and gives you a searchable table to explore them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Main Proposal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Brought by the Policy &amp; Resources Committee, the proposition asks the States to agree, having considered the Policy Letter &#8220;Tax Reform 2026&#8221; dated 8 June 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n\n\n\n<li>To add the Tax Reform Programme to the Major Projects Portfolio and delegate authority to Policy &amp; Resources to approve up to \u00a310.6m of implementation funding from the General Revenue Reserve, subject to business cases.<\/li>\n\n\n\n<li>To direct Policy &amp; Resources to return to the States with an assurance review in 2030 (section 12).<\/li>\n\n\n\n<li>To direct preparation of the legislation necessary to give effect to the above.<\/li>\n<\/ul>\n\n\n\n<!-- ============================================================\n     Tax Reform 2026 (P.2026\/49) \u2014 Amendment Table only\n     WordPress-ready HTML block. 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Benefits\">Income Tax &amp; Benefits<\/button>\n  <button class=\"tr26-filter-btn\" data-filter=\"New Levy Study\">New Levy Study<\/button>\n  <button class=\"tr26-filter-btn\" data-filter=\"Spending &amp; Oversight\">Spending &amp; Oversight<\/button>\n  <button class=\"tr26-filter-btn\" data-filter=\"Long-term Review\">Long-term Review<\/button>\n  <button class=\"tr26-filter-btn\" data-filter=\"Governance\">Governance<\/button>\n  <span id=\"tr26-count\"><\/span>\n<\/div>\n\n<table id=\"tr26-table\">\n  <thead>\n    <tr>\n      <th data-sort=\"ref\" style=\"width:14%\">Ref <span class=\"tr26-sort-arrow\">\u2195<\/span><\/th>\n      <th data-sort=\"cat\" style=\"width:16%\">Category <span class=\"tr26-sort-arrow\">\u2195<\/span><\/th>\n      <th data-sort=\"summary\" style=\"width:40%\">What it does <span class=\"tr26-sort-arrow\">\u2195<\/span><\/th>\n      <th data-sort=\"proposers\" style=\"width:20%\">Proposers <span class=\"tr26-sort-arrow\">\u2195<\/span><\/th>\n    <\/tr>\n  <\/thead>\n  <tbody id=\"tr26-tbody\">\n  <!-- Rows injected via data below -->\n  <\/tbody>\n<\/table>\n\n<\/div>\n\n<script>\n(function(){\n  var data = [\n    {\n      ref:\"P.2026\/49\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49\",\n      cat:\"Main Proposal\",\n      catClass:\"Delay\/Alternative\",\n      summary:\"The core package: implement the income tax, social security and GST reforms in sections 9\u201310 at the rates\/thresholds in Appendix 7; fund implementation up to \u00a310.6m; commit to a 2030 assurance review; prepare legislation.\",\n      proposers:\"Policy & Resources Committee\",\n      full:\"1. To direct the Policy & Resources Committee to implement the package of tax reforms to make Guernsey and Alderney more financially sustainable as set out in sections 9 and 10 with the rates and thresholds as described in Appendix 7.\\n2. To add the Tax Reform Programme to the Major Projects Portfolio and delegate authority to the Policy & Resources Committee to approve funding from the General Revenue Reserve of up to \u00a310.6m following consideration of business cases.\\n3. To direct the Policy & Resources Committee to return to the States with an assurance review in 2030 as set out in section 12.\\n4. To direct the preparation of such legislation as may be necessary to give effect to the above decisions.\"\n    },\n    {\n      ref:\"Sursis\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Sursis\",\n      cat:\"Delay the whole decision\",\n      catClass:\"Delay\/Alternative\",\n      summary:\"Shelves the entire package until the States receive a report from the new Chief Resourcing Officer on States finances and evidence that Revenue Service has cleared its backlog \u2014 or by 19 July 2028, whichever comes first.\",\n      proposers:\"Liam McKenna & Mark Helyar\",\n      full:\"To sursis the propositions either until such time that Members of the States have received the following:\\ni) a report from the new Chief Resourcing Officer on the States finances; and\\nii) evidence that the Revenue Services has resolved its backlog and can demonstrate that it is successfully able to manage its future workflow,\\nor by 19th July 2028, whichever is earlier.\"\n    },\n    {\n      ref:\"Amdt 1\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-1\",\n      cat:\"Replace with new Appropriations Committee\",\n      catClass:\"Delay\/Alternative\",\n      summary:\"Deletes the whole package. Instead creates a States' \\\"Appropriations Committee\\\" to review which core services must be delivered by the States, could be commissioned out or should stop, propose new tax\/contribution methods, and dig into savings \u2014 reporting back by December 2028, with up to \u00a3100,000 in funding.\",\n      proposers:\"Garry Collins & Haley Camp\",\n      full:\"To delete all propositions and to substitute therefor:\\n\\\"1. To agree to establish, by no later than September 2026, a States' Investigation & Advisory Committee to be known as the Appropriations Committee whose mandate shall be to identify core services, consider new methods of taxation and contributions, and investigate public sector expenditure for sustainable savings.\\n2. To direct all Committees to make available the resources necessary for the Appropriations Committee.\\n3. To direct Policy & Resources to release funding up to \u00a3100,000 from the budget reserve if deemed necessary.\\n4. To direct the Committee to report back no later than December 2028.\\n5. Membership: an elected Chair (not P&R or ESS), four elected members (not P&R or ESS), one P&R appointee, one ESS appointee.\\\"\"\n    },\n    {\n      ref:\"Amdt 2\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-2\",\n      cat:\"Block GST outright\",\n      catClass:\"GST\",\n      summary:\"Deletes the whole package and instead resolves that a GST shall not be introduced at all: rescinds the 2024 resolutions that set GST in motion and directs Policy & Resources to stop all GST preparation work.\",\n      proposers:\"Liam McKenna & Simon Vermeulen\",\n      full:\"To delete all propositions and to substitute therefor:\\n\\\"1. To agree a goods and services tax shall not be introduced, and:\\n(i) to rescind Resolution I.1B. and Resolution I.1C. of Billet d'Etat No. XIX dated 14th October 2024 made on 8th November 2024; and\\n(ii) to direct the Policy & Resources Committee to cease all preparations for the introduction of any goods and services tax.\\\"\"\n    },\n    {\n      ref:\"Amdt 3\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-3\",\n      cat:\"Put GST to a referendum\",\n      catClass:\"GST\",\n      summary:\"Deletes the whole package and instead directs the States Assembly & Constitution Committee to bring back arrangements, by 21 October 2026, for a binary public referendum: \\\"Do you support the introduction of a GST? Yes or No.\\\"\",\n      proposers:\"Liam McKenna & Simon Vermeulen\",\n      full:\"To delete the propositions and substitute therefor:\\n1. To direct the States Assembly and Constitution Committee to return to the States at its meeting on 21st October 2026 with arrangements for the holding of a referendum on Tax reform.\\n2. To direct the Committee to agree that the question to be put to the electorate shall be in a binary form along the following lines: \\\"Do you support the introduction of a GST (goods and services tax)? Yes or No.\\\"\"\n    },\n    {\n      ref:\"Amdt 4\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-4\",\n      cat:\"Add Child Responsibility Tax Allowance\",\n      catClass:\"Income Tax & Benefits\",\n      summary:\"Inserts a new income tax allowance for each dependent child, effective from implementation of the wider package, and directs fiscal\/distributional analysis of how it interacts with existing child-related tax provisions.\",\n      proposers:\"Andy Sloan & Munazza Malik\",\n      full:\"To insert two additional propositions:\\n\\\"3A. To direct the Policy & Resources Committee to introduce a Child Responsibility Tax Allowance in respect of each dependent child for income tax purposes, with effect from implementation of the wider tax reform package, or as soon as reasonably practicable thereafter.\\n3B. To direct the Committee, in developing detailed proposals, to undertake fiscal and distributional analysis using Revenue Service data, including the interaction with existing child-related tax provisions and the overall impact within the wider package.\\\"\"\n    },\n    {\n      ref:\"Amdt 5\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-5\",\n      cat:\"Study a single common tax rate\",\n      catClass:\"Long-term Review\",\n      summary:\"Adds to the scope of the already-planned longer-term tax work a proposal to examine a single common tax rate framework, aimed at competitiveness and sustainable growth.\",\n      proposers:\"Andy Sloan & Mark Helyar\",\n      full:\"To insert an additional proposition:\\n\\\"To direct the inclusion within the scope of the further longer term work on the future development of Guernsey's tax system (envisaged in Appendix 3 of the Tax Review Sub-committee's report) the development and examination of proposals for a single common tax rate framework, founded upon strengthening the Bailiwick's international competitiveness, supporting sustainable economic growth and maintaining a strong foundation for Guernsey's long-term economic model.\\\"\"\n    },\n    {\n      ref:\"Amdt 6\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-6\",\n      cat:\"Cap States expenditure growth\",\n      catClass:\"Spending & Oversight\",\n      summary:\"Adds a fiscal policy commitment that total States expenditure (revenue + social security spending) growth should not exceed inflation across 2027\u20132029, unless the States expressly agree exceptional circumstances justify departing from it.\",\n      proposers:\"Andy Sloan & Mark Helyar\",\n      full:\"To insert an additional proposition:\\n\\\"To agree that, as a matter of fiscal policy, growth in total States expenditure (revenue and social security spending) should not exceed inflation over the financial years 2027, 2028, and 2029 save where the States expressly resolve that exceptional circumstances justify a departure from that principle.\\\"\"\n    },\n    {\n      ref:\"Amdt 7\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-7\",\n      cat:\"Zero-rate food & drink under GST\",\n      catClass:\"GST\",\n      summary:\"A short, targeted amendment: adds wording to Proposition 1 so that food and non-alcoholic drink would be zero-rated under any GST.\",\n      proposers:\"Aidan Matthews & Andy Sloan\",\n      full:\"In Proposition 1, immediately after the words \\\"Appendix 7\\\" insert the following words \\\"subject to zero rating food and non-alcoholic drink for any goods and services tax\\\".\"\n    },\n    {\n      ref:\"Amdt 8\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-8\",\n      cat:\"Strip out income tax & social security changes\",\n      catClass:\"Income Tax & Benefits\",\n      summary:\"Keeps the rest of the package but carves out the income tax and social security contribution proposals (section 10) and the associated rate\/threshold changes in Appendix 7.\",\n      proposers:\"Mark Helyar & Andy Sloan\",\n      full:\"At the end of Proposition 1 insert the words \\\", subject to excluding the following:\\n\\\"a) the income tax and social security contribution proposals set out in section 10; and\\nb) the changes to the current rates and thresholds for income tax and social security contributions set out in Appendix 7\\\".\"\n    },\n    {\n      ref:\"Amdt 9\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-9\",\n      cat:\"End the Lieutenant-Governor's tax exemption\",\n      catClass:\"Governance\",\n      summary:\"Directs Policy & Resources to work with the Lord Chancellor, Ministry of Justice, Jersey and Isle of Man to remove the statutory income tax exemption for the Lieutenant-Governor's role, taking effect for the next holder of the office.\",\n      proposers:\"Gavin St Pier & Tina Bury\",\n      full:\"To insert a new proposition:\\n\\\"To direct the Policy & Resources Committee to take all such steps as are necessary, including consultation with the Lord Chancellor, the Ministry of Justice, the Government of Jersey and the Isle of Man Government, to ensure that the States are provided with the opportunity to approve the repeal of the income tax exemption contained in section 1 of The Office of Lieutenant-Governor of Guernsey (Salary and Official Expenses) Law, 1972 with effect from the commencement of the term of appointment of the next holder of the Office of Lieutenant-Governor.\\\"\"\n    },\n    {\n      ref:\"Amdt 10\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-10\",\n      cat:\"Annual inflation uprating of allowances & benefits\",\n      catClass:\"Income Tax & Benefits\",\n      summary:\"Commits Policy & Resources and Employment & Social Security to recommend annually uprating the personal tax allowance, social security allowance, higher-rate threshold, Essentials Cost Relief Payment, and States Pension\/Income Support by at least RPIX, to preserve their real value.\",\n      proposers:\"Gavin St Pier & Tom Rylatt\",\n      full:\"To insert an additional proposition:\\n\\\"To direct the Policy & Resources Committee and the Committee for Employment & Social Security to recommend to the States of Deliberation annually uprating: 1. the personal income tax allowance; 2. the social security contributions allowance; 3. the threshold at which income tax at the higher rate of 20% is applied; 4. the level of the payment under the Essentials Cost Relief Payment; and 5. the rates of the States Pension, Income Support and any other impacted benefits, by a minimum of RPIX with a view to ensuring that the real value after inflation of the protection incorporated in the package of reform is maintained.\\\"\"\n    },\n    {\n      ref:\"Amdt 11\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-11\",\n      cat:\"Study role of social security contributions\",\n      catClass:\"Long-term Review\",\n      summary:\"Adds to the long-term tax work an examination of the role social security contributions play in Guernsey's overall revenue base.\",\n      proposers:\"Gavin St Pier & Andy Sloan\",\n      full:\"To insert a new proposition:\\n\\\"To direct the inclusion within the scope of longer-term work (envisaged in Appendix 3 of the Tax Review Sub-committee's report) an examination of the role of social security contributions in Guernsey's revenue base.\\\"\"\n    },\n    {\n      ref:\"Amdt 12\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-12\",\n      cat:\"Require a two-thirds majority to unwind protections\",\n      catClass:\"Governance\",\n      summary:\"Adds to Proposition 4 a requirement that any future resolution seeking to vary or repeal the legislative protections referenced in paragraph 10.4 of the Policy Letter can only pass with a two-thirds majority of Members present.\",\n      proposers:\"Tom Rylatt & Gavin St Pier\",\n      full:\"In Proposition 4, to insert after the words \\\"to give effect to the above decisions\\\" the following:\\n\\\",and to direct that such legislation include provision requiring that any resolution to approve legislation that seeks to vary or repeal the legislative protections referred to in paragraph 10.4, and outlined in Resolution I 2 of Billet d'Etat No III of 2026 made on the 3rd February 2026, shall be deemed to have carried only if not less than two-thirds of the Members present vote in favour\\\".\"\n    },\n    {\n      ref:\"Amdt 13\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-13\",\n      cat:\"Require a published Savings & Service Optimisation Programme\",\n      catClass:\"Spending & Oversight\",\n      summary:\"Requires that the expenditure reductions assumed in the financial modelling be backed by a detailed, published savings programme \u2014 itemised by year, committee, financial benefit, timetable and risk \u2014 with half-yearly progress reporting and independent assessment in the 2030 review.\",\n      proposers:\"Haley Camp & Garry Collins\",\n      full:\"To insert a new Proposition:\\n\\\"To agree that: a) the expenditure reductions assumed within the financial modelling supporting this Policy Letter shall be supported by a published Savings and Service Optimisation Programme; b) the Programme shall identify, for each financial year to 2029: each individual savings\/optimisation initiative, the responsible Committee, expected annual financial benefit, implementation timetable, delivery milestones, principal delivery risks, and whether the saving is cashable, recurring or non-recurring; c) Policy & Resources shall report to the States half-yearly on progress, including variance and replacement measures; and d) the 2030 Assurance Review shall include an independent assessment of whether the assumed reductions have been delivered and proved sustainable.\\\"\"\n    },\n    {\n      ref:\"Amdt 14\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-14\",\n      cat:\"Drop GST\/income tax reforms, add Corporate & Visitor Levies\",\n      catClass:\"Delay\/Alternative\",\n      summary:\"The largest single amendment: removes GST and the associated income tax\/social security reforms from the package entirely, but keeps the transport tax and corporate tax changes. Directs development of a new \\\"Corporate Levy\\\" on registered companies and a Visitor Levy, and a revised, scaled-down implementation budget and timetable.\",\n      proposers:\"Haley Camp & Garry Collins\",\n      full:\"To delete Propositions 1 to 3 and substitute therefor:\\n1. Neither the proposed GST nor the associated income tax\/social security reforms shall be introduced.\\n2. The proposed Transport Taxes shall proceed as set out at Paragraph 9.7.\\n3. The proposed Corporate Tax amendments shall proceed as set out at Paragraph 9.21, substituting \\\"ISE\\\" with \\\"Corporate Levy\\\" throughout.\\n4. Directs Policy & Resources to develop proposals for a Corporate Levy payable by registered Guernsey companies \u2014 fixed, scaled by size, or another structure.\\n5. Directs the Committee for Economic Development, with Policy & Resources, to bring forward proposals for a Visitor Levy, with revenue paid into the General Revenue Account (not hypothecated).\\n6\u20137. Directs Policy & Resources to revise the implementation programme, budget, cost estimates, revenue estimates and staffing assumptions to reflect the removal of GST\/income tax\/social security measures.\\n8. The 2030 assurance review scope shall be adjusted accordingly.\"\n    },\n    {\n      ref:\"Amdt 15\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-15\",\n      cat:\"Protect Alderney utilities from GST\",\n      catClass:\"GST\",\n      summary:\"Requires that Alderney Electricity Ltd and the Alderney Water Board be shielded from any GST cost in their supply of electricity, domestic heating fuel and potable water \u2014 via rebate, relief, exemption or zero rating \u2014 so no irrecoverable GST falls on the utilities or consumers.\",\n      proposers:\"Alexander Snowdon & Edward Hill\",\n      full:\"To Insert a new proposition after Proposition 1:\\n\\\"To direct that the legislation required to implement any agreed package of tax reforms shall include provisions to ensure Alderney Electricity Ltd and the Alderney Water Board shall not incur any Goods and Services Tax 'GST' in carrying out their public functions in the supply of electricity, domestic heating fuel and potable water, whether by way of rebate, relief, exemption or zero rating, in order to ensure that no irrecoverable GST cost falls upon those utilities or their consumers.\\\"\"\n    },\n    {\n      ref:\"Amdt 16\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-16\",\n      cat:\"Zero-rate small independent food producers under GST\",\n      catClass:\"GST\",\n      summary:\"A targeted change: food produced or grown by small independent suppliers would be taxed at 0% GST rather than the proposed 3%.\",\n      proposers:\"Marc Leadbeater & Andy Cameron\",\n      full:\"In Proposition 1, immediately after the words \\\"Appendix 7\\\" insert the following words \\\"save that, in relation to GST, food produced or grown by small independent suppliers is to be taxed at a rate of 0% and not at 3%\\\".\"\n    },\n    {\n      ref:\"Amdt 17\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-17\",\n      cat:\"Investigate an Underutilised Property Levy\",\n      catClass:\"New Levy Study\",\n      summary:\"Replaces the whole package with a direction to investigate and report on a levy targeting long-term vacant dwellings, including a 24-month transitional grace period and exemption pathways, reporting to the States by June 2027.\",\n      proposers:\"Min Tat (David) Goy & Aidan Matthews\",\n      full:\"To delete all the propositions and substitute the following:\\n\\\"To direct the Policy & Resources Committee to investigate and report on the administrative framework required to introduce an Underutilised Property Levy on long-term vacant dwellings; such a report to be laid before the States of Deliberation no later than June 2027 and to explicitly incorporate the phased 24-month transitional grace periods and statutory exemption pathways detailed in the Explanatory Note.\\\"\"\n    },\n    {\n      ref:\"Amdt 18\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-18\",\n      cat:\"Investigate a Premium Road Levy\",\n      catClass:\"New Levy Study\",\n      summary:\"Replaces the whole package with a direction to investigate a targeted Premium Road Levy framework and lay a report on collection mechanisms before the States by June 2027.\",\n      proposers:\"Min Tat (David) Goy & Aidan Matthews\",\n      full:\"To delete all the propositions and substitute the following:\\n\\\"To direct the Policy & Resources Committee to investigate the implementation of a targeted Premium Road Levy framework based on the details outlined in the Explanatory Note; and to lay a report before the States no later than June 2027 detailing the mechanisms required to collect such levies.\\\"\"\n    },\n    {\n      ref:\"Amdt 19\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-19\",\n      cat:\"Strip out GST, social security & transport tax changes\",\n      catClass:\"GST\",\n      summary:\"Keeps the rest of the package but excludes the introduction of GST, changes to social security contributions, and new\/changed transport taxes from Proposition 1.\",\n      proposers:\"Min Tat (David) Goy & Aidan Matthews\",\n      full:\"At the end of Proposition 1 insert the words \\\", subject to excluding the following:\\n\\\"a) the introduction of a goods and services tax;\\nb) the changes to social security contributions;\\nc) the introduction of new, and changes to, transport taxes\\\".\"\n    },\n    {\n      ref:\"Amdt 20\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-20\",\n      cat:\"Investigate a High-Value Document Duty tier\",\n      catClass:\"New Levy Study\",\n      summary:\"Replaces the whole package with a direction to conduct a formal fiscal impact assessment and legal review of a tiered \\\"High-Value Document Duty\\\" multiplier framework, reporting findings and implementation blueprints by June 2027.\",\n      proposers:\"Min Tat (David) Goy & Aidan Matthews\",\n      full:\"To delete all the propositions and substitute the following:\\n\\\"To direct the Policy & Resources Committee to conduct a formal fiscal impact assessment and legal review into reforming the document duty structure to introduce a tiered High-Value Document Duty multiplier framework as set out in the Explanatory Note; and to report its findings and implementation blueprints to the States of Deliberation by no later than June 2027.\\\"\"\n    },\n    {\n      ref:\"Amdt 21\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-21\",\n      cat:\"Investigate a \\\"Fair Contribution Levy\\\"\",\n      catClass:\"New Levy Study\",\n      summary:\"Replaces the whole package with a direction to investigate the viability, financial yield and legal framework for a \\\"Fair Contribution Levy\\\", including data-matching using Revenue Service infrastructure, reporting to the States by June 2027.\",\n      proposers:\"Min Tat (David) Goy & Aidan Matthews\",\n      full:\"To delete all the propositions and substitute the following:\\n\\\"To direct the Policy & Resources Committee to investigate the viability, financial yield, and legal framework required to implement a Fair Contribution Levy based on the principles outlined in the Explanatory Note; and to lay a comprehensive report before the States of Deliberation no later than June 2027 detailing the legislative and enforcement infrastructure required for its operation, including robust data-matching protocols utilising existing Revenue Service infrastructure.\\\"\"\n    },\n    {\n      ref:\"Amdt 22\",\n      link:\"https:\/\/parliament.gg\/parliamentary-business\/propositions\/P2026-49-P2026-49-Amdt-22\",\n      cat:\"Study wealth & asset-based taxation\",\n      catClass:\"Long-term Review\",\n      summary:\"Adds to the long-term tax work an examination of wealth and asset-based taxation as a revenue tool, weighed against competitiveness and the financial services sector, plus independent analysis of the net fiscal contribution of High-Net-Worth residents and relocation programmes.\",\n      proposers:\"Tina Bury & Jayne Ozanne\",\n      full:\"To insert an additional proposition:\\n\\\"To direct the inclusion within the scope of longer-term work envisaged in Appendix 3 of the Tax Review Sub-Committee's report, an examination of wealth and asset-based taxation measures as potential revenue-raising tools, including consideration of their potential contribution to fiscal sustainability, tax equity and the broadening of the Bailiwick's tax base, and the extent to which such measures could be implemented without materially undermining the competitiveness of Guernsey's economy, including its financial services sector, or its ability to attract investment and economically active residents, and such work shall include the commissioning of independent analysis to understand and quantify the net economic and fiscal contribution made by High-Net-Worth residents and associated relocation programmes.\\\"\"\n    }\n  ];\n\n  var tbody = document.getElementById('tr26-tbody');\n  var rows = [];\n\n  data.forEach(function(d, i){\n    var tr = document.createElement('tr');\n    tr.className = 'tr26-row';\n    tr.setAttribute('data-cat', d.catClass);\n    tr.setAttribute('data-search', (d.ref + ' ' + d.cat + ' ' + d.summary + ' ' + d.proposers + ' ' + d.full).toLowerCase());\n\n    var refCell = document.createElement('td');\n    refCell.setAttribute('data-label','Ref');\n    refCell.innerHTML = '<span class=\"tr26-caret\">\u25b6<\/span><a class=\"tr26-ref\" target=\"_blank\" rel=\"noopener\" href=\"'+d.link+'\" onclick=\"event.stopPropagation()\">'+d.ref+'<\/a>';\n    tr.appendChild(refCell);\n\n    var catCell = document.createElement('td');\n    catCell.setAttribute('data-label','Category');\n    catCell.innerHTML = '<span class=\"tr26-tag\">'+d.cat+'<\/span>';\n    tr.appendChild(catCell);\n\n    var sumCell = document.createElement('td');\n    sumCell.setAttribute('data-label','What it does');\n    sumCell.textContent = d.summary;\n    tr.appendChild(sumCell);\n\n    var propCell = document.createElement('td');\n    propCell.setAttribute('data-label','Proposers');\n    propCell.className = 'tr26-proposers';\n    propCell.textContent = d.proposers;\n    tr.appendChild(propCell);\n\n    tbody.appendChild(tr);\n    rows.push(tr);\n\n    var detailTr = document.createElement('tr');\n    detailTr.className = 'tr26-detail-row tr26-hidden';\n    var detailTd = document.createElement('td');\n    detailTd.colSpan = 4;\n    var box = document.createElement('div');\n    box.className = 'tr26-detail-box';\n    box.textContent = d.full;\n    detailTd.appendChild(box);\n    detailTr.appendChild(detailTd);\n    tbody.appendChild(detailTr);\n\n    tr.addEventListener('click', function(){\n      tr.classList.toggle('tr26-open');\n      detailTr.classList.toggle('tr26-hidden');\n    });\n  });\n\n  function updateCount(){\n    var visible = rows.filter(function(r){ return !r.classList.contains('tr26-hidden'); 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