Amendment 58

In Proposition 1, immediately after the words “Appendix 7” insert the following words:

“with the following clarifications:

subject to zero rating GST on the supply or importation of a motor vehicle where:

(a) the vehicle is designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher, or is designed or substantially and permanently adapted to enable a person who normally uses a wheelchair, or who must be carried on a stretcher, to enter and drive or be carried in that vehicle (including a mobility scooter supplied to such a person); and

(b) the supply or importation is to that person, or to a parent, guardian or carer acting for that person,

and the Policy & Resources Committee shall, in preparing the GST legislation, provide for a certificate of eligibility based on the model used in Jersey so that the zero-rating may be applied at the point of supply or importation.

subject to the following:

a person who constructs, or commissions the construction of, a residential property otherwise than in the course of a business shall be entitled to recover GST incurred on goods and services supplied for the purposes of that construction.

save that a “Lower Entitlement Limit” be established for employed and self-employed individuals at a level equivalent to the Lower Earnings Limit immediately prior to implementation of the Social Security contributions allowance for employed and self-employed contributors; and that a person whose earnings in the relevant period are at or above the Lower Entitlement Limit but below the allowance shall be awarded a contribution credit for that period, so that such an individual’s contribution record will be maintained without having to elect to pay a voluntary contribution.

save that, in relation to GST, no GST is chargeable on the importation of unaccompanied personal goods where the value of the consignment does not exceed a de minimis threshold, not being less than £280,

1. save that, in relation to GST, where a person supplies second-hand goods which that person acquired from a person who did not charge GST on that acquisition, GST is chargeable only on the amount by which the consideration for the supply exceeds the consideration for which the goods were acquired, whatever the description of the goods and whatever the trade of the person making the supply.

Subject to the following:

the Policy & Resources Committee, working with the Committee for Employment & Social Security, shall not bring GST into operation unless:

i.the associated personal income tax and social security contribution mitigations are in force and operational, and are being applied through the relevant deduction, collection and assessment arrangements, before GST becomes chargeable;

ii. the approved GST-related increases in the States Pension, income support and other benefits have taken effect, with payments at the increased rates commencing before GST becomes chargeable; and

iii. the Essential Costs Relief Payment arrangements are in force and operational.

for the purposes of this Proposition, an intention to apply relief retrospectively, make compensatory payments later or complete the necessary systems after GST has commenced shall not constitute implementation of the Mitigation Measures.

the Policy & Resources Committee:

i. shall defer the commencement of GST where any of the conditions in this Proposition 6(a) cannot be met;

ii. shall revise the implementation time tables o that those conditions are met, including any necessary alignment with the commencement of a tax or contribution year; and

iii. shall report promptly to the States on there as on for the delay, its financial implications and the revised timetable.

no authority otherwise given under this item shall permit GST to commence in advance of compliance with those conditions.

the Policy & Resources Committee and the Committee for Employment & Social Security, before any instrument bringing GST into operation is made orsubmittedforapproval,shallpublishajointimplementationassurancereport:

i. identifying each Mitigation Measure, its commencement date and the date from which its financial effect will be delivered;

ii. setting out the evidence that the necessary legislation, staffing, systems, payroll interfaces, assessment arrangements and payment processes are ready to deliver the measures in accordance with this Proposition; and

iii. identifying any outstanding implementation risks and explaining how those risks have been addressed, including the arrangements for receiving and determining Essential Costs Relief Payment claims.

where compliance depends upon an event occurring after publication of that report, the Committees shall publish confirmation that the event has occurred before GST becomes chargeable. If the conditions cannot be met, the terms under this Proposition at 6(b)shall apply not withstanding any commencement date previously appointed.

The legislation and other measures implementing GST and the GST commencement preconditions shall come into force simultaneously and shall not include any power (whether by legislation, resolution or administrative decision) to derogate from them.

subject to introducing an Alderney Essentials Cost Relief Payment that is calculated based on the estimated annual GST incurred by a household on Income Support, the value of the payment being in line with the minimum income standard as priced for Alderney.”