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Budget 2018 - Phase 1

Start date: 07/08/2017

Status: Report published

What is the review about?

A desktop review focusing on three specific areas of tax policy:

  • The link between Impôts duties on alcohol and tobacco and health considerations
  • The income forecasting model used by the Department for Treasury and Resources
  • Changes in the taxation burden on individual taxpayers and the link between tax revenue income for the States and increases in population

The review will examine existing evidence and statistics in relation to each area identified above.

Parts 1 and 2 of the review (Impôts Duties and income forecasting model) have been published (copies available below).

Part 3 of the review will be reported on separately once completed.

Terms of reference

  1. To examine the available evidence for linking increases in Impôts duties to the reduction in consumption of alcohol and tobacco.
  2. To assess the outcomes of the review of the Income Forecasting Model undertaken by the Department for Treasury and Resources and consider any proposed follow up work.
  3. To evaluate the change in the total tax burden (taxation and all significant charges) on individual tax payers.
  4. To examine the correlation between changes in tax revenue income for the States and increases in population.
  5. To review the level of supplementation required by the Department for Social Security.


Lead officer(s)

Simon SpottiswoodeTelephone: 01534 441017