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Billet D'état XXIII BILLET D’ÉTAT 2010 WEDNESDAY, 24th NOVEMBER 2010 Volume 1 1. Projet de Loi entitled “The Tobacco Products (Enabling Provisions) (Guernsey) Law, 2010”, p. 1655 2. The Misuse of Drugs (Bailiwick of Guernsey) Law, 1974 (Amendment) Ordinance, 2010, p. 1655 3. The Income Tax (Guernsey) (Approval of Agreement with Portugal) Ordinance, 2010, p. 1655 4. The Attendance and Invalid Care Allowances Ordinance, 2010, p. 1655 5. The Supplementary Benefit (Implementation) (Amendment) Ordinance, 2010, p. 1656 6. The Health Service (Benefit) (Amendment) Ordinance, 2010, p. 1656 7. The Social Insurance (Rates of Contributions and Benefits, etc.) Ordinance, 2010, p. 1656 8. The Family Allowances Ordinance, 2010, p. 1656 9. Treasury and Resources Department – Amendments to Income Tax legislation relating to Relief for Pension Contributions and Taxation of Benefits arising from Pension Schemes, p. 1657 10. Treasury and Resources Department – Proposal for the Abolition of Retention Tax, p. 1670 11. Treasury and Resources Department – Sale or Lease of States Properties of Historic Importance, p. 1677 12. Commerce and Employment Department – Deposit Compensation Scheme Amendment, p. 1687 13. Home Department – The Future of Law Enforcement – Establishment of a Law Enforcement Commission, p. 1703 14. Health and Social Services Department – The Children (Guernsey and Alderney) Law, 2008 – Children and Young People’s Plan 2011 – 2013, p. 1712 15. Education Department – The Reorganisation of Secondary Education Stage 2: The Rebuilding of Les Beaucamps High School, p. 1772 Printed by Image Group, Caslon Court, Pitronnerie Road, St Peter Port, Guernsey GY1 3NE Price £2.50 B I L L E T D ’ É T A T ___________________ TO THE MEMBERS OF THE STATES OF THE ISLAND OF GUERNSEY ____________________ I have the honour to inform you that a Meeting of the States of Deliberation will be held at THE ROYAL COURT HOUSE, on WEDNESDAY, the 24th NOVEMBER, 2010, immediately after the meeting of the States of Election already convened for that day, to consider the items contained in this Billet d’État which have been submitted for debate. G. R. ROWLAND Bailiff and Presiding Officer The Royal Court House Guernsey 15 October 2010 1655 PROJET DE LOI entitled THE TOBACCO PRODUCTS (ENABLING PROVISIONS) (GUERNSEY) LAW, 2010 The States are asked to decide:- I.- Whether they are of the opinion to approve the Projet de Loi entitled “The Tobacco Products (Enabling Provisions) (Guernsey) Law, 2010” and to authorise the Bailiff to present a most humble petition to Her Majesty in Council praying for Her Royal Sanction thereto. THE MISUSE OF DRUGS (BAILIWICK OF GUERNSEY) LAW, 1974 (AMENDMENT) ORDINANCE, 2010 The States are asked to decide:- II.- Whether they are of the opinion to approve the draft Ordinance entitled “The Misuse of Drugs (Bailiwick of Guernsey) Law, 1974 (Amendment) Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. THE INCOME TAX (GUERNSEY) (APPROVAL OF AGREEMENT WITH PORTUGAL) ORDINANCE, 2010 The States are asked to decide:- III.- Whether they are of the opinion to approve the draft Ordinance entitled “The Income Tax (Guernsey) (Approval of Agreement with Portugal) Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. THE ATTENDANCE AND INVALID CARE ALLOWANCES ORDINANCE, 2010 The States are asked to decide:- IV.- Whether they are of the opinion to approve the draft Ordinance entitled “The Attendance and Invalid Care Allowances Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. 1656 THE SUPPLEMENTARY BENEFIT (IMPLEMENTATION) (AMENDMENT) ORDINANCE, 2010 The States are asked to decide:- V.- Whether they are of the opinion to approve the draft Ordinance entitled “The Supplementary Benefit (Implementation) (Amendment) Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. THE HEALTH SERVICE (BENEFIT) (AMENDMENT) ORDINANCE, 2010 The States are asked to decide:- VI.- Whether they are of the opinion to approve the draft Ordinance entitled “The Health Service (Benefit) (Amendment) Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. THE SOCIAL INSURANCE (RATES OF CONTRIBUTIONS AND BENEFITS, ETC.) ORDINANCE, 2010 The States are asked to decide:- VII.- Whether they are of the opinion to approve the draft Ordinance entitled “The Social Insurance (Rates of Contributions and Benefits, etc.) Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. THE FAMILY ALLOWANCES ORDINANCE, 2010 The States are asked to decide:- VIII.- Whether they are of the opinion to approve the draft Ordinance entitled “The Family Allowances Ordinance, 2010” and to direct that the same shall have effect as an Ordinance of the States. 1657 TREASURY AND RESOURCES DEPARTMENT AMENDMENTS TO INCOME TAX LEGISLATION RELATING TO RELIEF FOR PENSION CONTRIBUTIONS AND TAXATION OF BENEFITS ARISING FROM PENSION SCHEMES The Chief Minister Policy Council Sir Charles Frossard House La Charroterie St Peter Port 24th August 2010 Dear Sir 1. Executive Summary 1.1. This Report proposes a number of changes to the existing income tax regime in respect of pensions, both in terms of relief for contributions into schemes and the taxation of benefits which subsequently emerge from those schemes. 1.2. Some of the changes simply require Regulations, or amendments to the Director’s Practice Notes, others require either a Projet de Loi or amendment to an existing Ordinance. For the sake of completeness, and so that Members and the general public can consider the full scope of the changes, they are all identified and explained in this Report. However, Resolutions are only sought where appropriate, as indicated in 4. below. 1.3. A glossary of terms used is attached as an Appendix to this Report. 2. Background 2.1. Guernsey has long been regarded as a centre of excellence in terms of encouraging pension provision, and international pension provision forms an important part of Guernsey’s financial services sector. This has been encouraged by innovative use of the existing regime (for example, by the development of RATS, which now provide a robust alternative to traditional insurance based schemes). 2.2. It has long been the wish of the States to encourage greater provision for retirement by individuals, and clearly the availability of tax relief on contributions, and the flexibility as to the point at which benefits can be taken, is a significant factor in an individual’s choices in that respect. The Department hopes that the proposals set out in this Report will go some way to increasing the 1658 attractiveness of pension provision generally. It should, of course, be remembered that most contributions to, and investment income which accrues in, pension schemes is subsequently withdrawn by the member by way of income which is taxable on receipt. To that extent, therefore, pension tax relief may be regarded as simply deferring liability, or accruing tax revenues of the future. 2.3. The pensions world has changed significantly in recent years, led to a large extent by the radical changes to the UK’s pension regime in 2006. In addition, both Isle of Man and Jersey have also overhauled their pension regimes in recent years. There is, therefore, a need to maintain and update Guernsey’s regime to ensure that it continues to provide a modern approach to pension provision – not least because the structure and flexibility of a jurisdiction’s pension regime for tax purposes can be a significant factor in the decision of wealthy individuals looking to move there. In addition, the extension of domestic legislation regarding pensions, to non- resident members of schemes which have QROPS status for UK tax purposes, in order to assist in retention of that status, means that flexibility is a key issue. 2.4. The need for change is also driven by the fact that most benefits deriving from occupational pension schemes are now based on contributions made to the fund (“defined contributions”) rather than on final remuneration at retirement (“defined benefit”) so that it makes sense to align the rules for all types of pension arrangement. Whilst the rules for RACs and RATS have been developed in recent years, the rules for OPS are largely unchanged since at least the 1970s, and are somewhat outdated. 2.5. In developing the changes contained in this Report, there has been a relatively extensive consultation with pension providers, largely through their industry associations. 2.6. Following two rounds of written consultation, the Director established a working party consisting of representatives from the Guernsey Association of Pension Providers, the Channel Islands Actuarial Society and the Guernsey Society of Chartered & Certified Accountants. The proposals, which are contained in this Report, take into account the views of those bodies and the Department would like to thank those who gave up their time to participate in the consultation exercises for their input, which will hopefully enable a broad range of proposals to be implemented which will have the general support of the pensions industry. 3. Detailed Proposals 3.1. Approval Procedures 3.1.1. One of the administrative burdens for both the Income Tax Office and for pension scheme administrators and trustees is the need to submit documentation. 1659 It is proposed that a simplified process be established so that the scheme would complete and submit an application form, certifying that the relevant conditions were met. There would then no longer be the need to submit, what is often, bulky documentation. 3.1.2. The Director would, however, still be able to require such documents to be produced if he felt that it was appropriate, and in particular he intends to continue to require sight of the relevant documentation for RATS which have a single member.
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