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2023 budget: taxes and contributions summary

​Mini-budget

This is a summary of the amendments from the mini-budget agreed by the States Assembly.

Mini-budget proposition and report

Personal income tax amendments

Income tax exemption thresholds

The standard exemption threshold increased from £16,550 to £18,550.

The married / civil partnership exemption threshold increased from £26,550 to £29,750

Second earner's allowance

Second earner's allowance increased from £6,550 to £7,350

Child allowances

Child allowances increased from £3,060 to £3,450

Additional allowance increased from £4,590 to £5,150

Child care relief increased from £6,273 to £7,050

Enhanced (pre-school children) child care relief increased from £16,320 to £18,300 

2023 tax allowances and reliefs

GST

Offshore retailers

Although not part of the cost of living package of measures, the introduction of the obligation for offshore retailers to register under the GST Law is going to be moved from 1 January 2023 to 1 July 2023.

This will provide offshore retailers more time to change their systems to comply with the law. Consequently, the GST de minimis level will remain at £135 until 1 July 2023, when it will reduce to £60.

Social Security contributions

Temporary reduction in employee's Contributions

Earnings below the standard earnings limit (SEL).

​Class
​Current figure
​New figure (October to December only)
​Class 1
​6%
​4%
​Class 2
​12.5%
10.5%​




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