To delete all propositions and to substitute therefor:

“1. To agree to establish, by no later than September 2026, and in accordance with Rule 53 of the Rules of Procedure of the States of Deliberation and their Committees, a States' Investigation & Advisory Committee to be known as the Appropriations Committee whose mandate shall be to;

a. identify core services provided by the States of Guernsey across all committees and service areas which of those services; must be delivered by the States of Guernsey, would be better suited to being commissioned by others, should be paid for by users and should cease;

b. consider new methods of taxation and contributions systems of the States to ensure a steady and stable financial future or to propose suitable reform to existing methods; and

c. investigate all other public sector expenditure for sustainable savings, efficiencies, optimisation, harmonisation or other, as the case may be.

2. To direct all Committees of the States to make available the resources necessary for the Appropriations Committee to fulfil its mandate.

3. To direct the Policy & Resources Committee to release funding up to £100,000 from the budget reserve, should it be deemed necessary by the Appropriations Committee.

4. To direct the Appropriations Committee to report back to the States with its findings and recommendations as soon as possible but no later than December 2028.

5. The Committee's membership shall be:

a. President, who shall be referred to as Chair, elected by the States, who must have completed a minimum of one complete political term, and is not a member of the Policy & Resources Committee or the Committee for Employment and Social Security;

b. Four members elected by the States, who are not Members of the Policy & Resources Committee or the Committee for Employment and Social Security; and

c. One member appointed by the Policy & Resources Committee, who is a member of the Policy & Resources Committee but not its President; and

d. One member appointed by the Committee for Employment & Social Security, who is a member of the Committee for Employment & Social Security but not its President.”.

Original Proposition

P.2026/49
Lodged

Tax Reform 2026

Policy & Resources Committee