Although the review is not recommending its introduction, it does say T&R should return to the States by June 2017 with more detailed proposals for exactly how a consumption tax would change the island.
But because it has to be able to raise nearly £10m. for every 1% levied, the sums involved mean without it, other measures – such as the personal tax allowances increase – are affected.
But minister Gavin St Pier said the measure was not one which, if rejected, would render the entire review unworkable.
'I would challenge the notion this review cannot work without it.
'But some £10m. of that would not come from taxpayers, as it were, it would be from businesses.'