Two deputies want to generate more money from excise duty on tobacco and alcohol in order to pay for an uplift in personal income tax allowances.
Policy & Resources has proposed increasing the excise duty on both by 1.5% as part of the States Budget for 2021.
However, Deputies Peter Roffey and Lindsay de Sausmarez believe taxation on tobacco and alcohol could be increased further - in turn providing additional tax relief for the wider working population.
Pictured: Changes to personal tax allowances since 2016, which have risen by almost 25% during that time.
They suggest increasing tobacco duty by 4.5% - three times as much as in the proposed budget - and alcohol by 3%.
"It is proposed that the additional revenues raised, which are estimated to be £425,000, assuming no effect on volumes, are used to fund a 3.2% increase in Personal Income Tax Allowances."
This compares to the 2.6% increase suggested in the States Budget, which is due to be debated on 15 December.
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