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Personal Tax Review

The Personal Tax, Pensions and Benefits Review is a joint initiative by the Treasury and Resources and Social Security Departments. It was launched in January 2013 and aims to ensure that, in the long term, Guernsey's personal tax, pensions and benefit systems are sustainable, efficient and fair.

In order to increase public awareness of the issues involved, the Treasury and Resources and Social Security Departments published a series of documents in July 2014. These are available for download below and include:

  • An A5 leaflet delivered to all households providing a brief overview of the review
  • A more detailed A4 summary of the review objectives, principles and issues. Hard copies of this are available at the following locations:
    • Sir Charles Frossard House
    • Income Tax offices
    • Edward Wheadon House (Social Security Offices)
    • Guille Alles Library
    • Parish Douzaines
  • A detailed "Principles and Issues" document outlining full details of:
    • The principles adopted by the Review in response to the earlier public consultation
    • The issues identified by the Review and how they affect the Bailiwick's long term future
    • An overview of the options which might be considered for mitigating some of these issues
    • Hard copies available on request

Also available for download below is the report summarising the responses Recieved to the public consultation and public meetings held in April/May 2013.

What happens next?

Other events and media will be released over the course of the summer and will be advertised in due course.

The Treasury and Resources and Social Security Departments aim to bring formal recommendations to the States for debate by the end of 2014. During the debate the States will vote on whether or not to accept the recommendations presented.

If changes to the personal tax, pensions and benefits systems are approved by the States, it is intended that any changes will be phased in over a ten year period.


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