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Tax Reform law is lodged

22 September 2020

The Minister for Treasury and Resources, Deputy Susie Pinel, has today lodged a draft amendment to the law which would mean all Islanders pay their taxes on a Current Year Basis (CYB). 

Currently, around two-thirds of taxpayers pay their taxes on a Prior Year Basis (PYB), meaning that they are paying their 2019 tax liability in 2020. Under the proposals, any payments they made during 2020 would be used to pay their 2020 tax liability. The draft terms for payment of their suspended 2019 tax bill will be published before the amendment is debated in November.  

In means that in November 2020, the States Assembly will debate the Minister’s proposal to move all taxpayers onto a Current Year Basis for paying tax from 2020 onwards. 

Provided this proposal is adopted by the States Assembly in November, the Assembly will then debate Regulations in Spring 2021, which would set out the framework for how and when Islanders would pay the 2019 tax liability that is being deferred as part of this CYB reform.

Since the proposals were first announced, Islanders have had the chance to give feedback via a survey, which was available both online and from Parish Halls. 

Invitations will be soon be sent out to people who expressed an interest in taking part in focus groups when they completed the survey. The results of the focus groups will be used to help shape the payment terms and develop affordability tests to ensure that people can pay their liability without financial hardship.  

Minister for Treasury and Resources, Deputy Susie Pinel, said: “This draft amendment to the law would clarify a complex tax system which has been due for review for a decade, and I want to ensure that States Assembly members have time to give full consideration to the proposal.

“The timetable of this proposal enables us to protect Islanders who would - under the current system - face a substantial tax liability for 2019, while also seeing a drop in their income due to the outbreak of COVID-19.

“This proposal also protects Islanders who pay their taxes on account because it gives them certainty about their November 2020 payment position. 

“If approved, Islanders who pay their taxes on account will not need to make their 2019 balancing payment on 30 November: it will be deferred. I want to ensure this issue is resolved so I can offer them as much certainty as possible.”

The debate on tax reform proposals will be held on 3 November 2020. It will be available to watch via the States Assembly website.  

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