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Personal Tax, Benefits and Pensions

Contact Us - Strategy and Policy

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The Personal Tax, Pensions and Benefits Review is the first comprehensive review of personal taxes, allowances and benefits that has been undertaken. It is a joint report by the Treasury and Resources and Social Security Departments. It aims to meet the challenge of controlling States income and expenditure levels while enabling our community to maintain the standards of living and public services that it enjoys, expects and needs. The review's recommendations were debated by the States at the 24 March 2015 meeting and approved with amendments.

The report contains a package of measures which seek to:

These changes will not happen all at once.

Some things, like a potential consumption tax need more work to be done before the States can make a final decision. The States was asked to look at the work done so far, and to decide if further work should be done to look at the pros and cons more closely.

Other changes need to be introduced gradually over a ten year period, and all the changes need to be co-ordinated so that the whole process is balanced.

A full copy of the report and the appendices which accompany it can be downloaded from this page. For details of the amendments, debate and Resolutions, follow this link.

Also available for download are:







Personal Tax, Pensions and Benefits Review - A5 leaflet to all households Personal Tax, Pensions and Benefits Review -A4 booklet Personal Tax, Pensions and Benefits Review - Principles and Issues Document July 2014 Personal Tax, Pensions and Benefits Review Public Consultation Feedback Report 2015 March 24th Billet IV Appendices - Personal Tax, Pensions and Benefits Review Engagement Timeline

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