Tax Reform 2026

The States are asked to decide:

Whether, after consideration of the Policy Letter ''Tax Reform 2026'' dated 8 June 2026, they are of the opinion:

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.
2. 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 £10.6m following consideration of business cases.
3. To direct the Policy & Resources Committee to return to the States with an assurance review in 2030 as set out in section 12.
4. To direct the preparation of such legislation as may be necessary to give effect to the above decisions.