S.R.8/2026 - Corporate Services Scrutiny Panel Legacy Report 2022-2026

Contents

Chair's Foreword .................................................................................................................. 4 Introduction ........................................................................................................................... 6 Review Output / Work Undertaken ...................................................................................... 8 Reports ................................................................................................................................ 8 Comments ........................................................................................................................... 9 Amendments ..................................................................................................................... 10 Other Methods of Working ................................................................................................. 10 Hearings ............................................................................................................................ 10 Letters ............................................................................................................................... 11 Briefings ............................................................................................................................ 11 Advisers............................................................................................................................. 12 Public engagement ............................................................................................................ 12 Tracking............................................................................................................................. 12 Suggestions for Future Work ............................................................................................ 12 Ongoing Review Areas ...................................................................................................... 12 Business Plans .............................................................................................................. 12 Government's First 100 Days ........................................................................................ 13 Common Strategic Policy and Budget 2027-2030 ......................................................... 13 Multi- year Budgeting and Amendments to the Public Finances Law ............................ 14 Longer-term Financial Planning and Longer-term Financial Strategy ........................... 15 Gender Responsive Budgeting ...................................................................................... 15 Performance Monitoring and Frameworks ..................................................................... 16 Public Sector Spending ................................................................................................. 17 Arms-length Organisations ............................................................................................ 18 Public Services Ombudsman and Complaints Handling ............................................... 18 Common Population Policy and Control of Housing and Work Law .............................. 19 Independent Taxation .................................................................................................... 20 Multinational Corporate Income Tax .............................................................................. 21 Statistics and Analytics .................................................................................................. 21 Whistleblowing, Occupational Health and Recruitment and Retention .......................... 21 Chief Executive Officer Recruitment and Succession Planning .................................... 22 Gender Pay Gap ............................................................................................................ 22 Freedom of Information (Jersey) Law 2011 ................................................................... 23 Technology and Digital Services ................................................................................... 23 States Owned Entities and Shareholder Relationship ................................................... 23

Rates Legislation ........................................................................................................... 24 Wills, Successions and Probate Legislation .................................................................. 24 High Net Worth Individuals ............................................................................................ 24 Improving Administrative Redress in Jersey .................................................................. 24 Forthcoming legislation ..................................................................................................... 25 Appendix 1........................................................................................................................... 26

Chair's Foreword

It has been a privilege to serve as Chair of the Corporate Services Scrutiny Panel during this term, and to present this legacy report on behalf of the Panel members who have contributed to its work between 2022 and 2026. This period has been marked by significant political and organisational change, not least the transition to a new Government in early 2024, which required the Panel to adapt quickly while maintaining effective and consistent scrutiny.

Across the term, the Panel has remained committed to its central purpose: holding Ministers to account, examining the development of policy and legislation, and ensuring that public resources are used effectively and transparently. This report reflects the breadth and depth of that work, capturing both the formal outputs of the Panel and the wider scrutiny activity undertaken in the public interest.

The Panel has delivered a substantial programme of work, including major reports, numerous comment papers and amendments, and a wide range of public hearings, briefings and stakeholder engagement. Through this work, the Panel has sought to provide constructive challenge to Government, improve decision-making, and represent the interests of Islanders. While not all recommendations have been accepted, scrutiny has played an important role in strengthening policy, increasing transparency, and prompting further consideration of key issues.

A defining feature of this term has been the complexity of the policy landscape. The Panel has scrutinised major fiscal events, including successive Budgets (Government Plans), alongside significant legislative developments such as the implementation of OECD Pillar 2 and reforms to public finances. At the same time, it has engaged with longer-term and systemic issues, including  public  sector  spending,  performance  monitoring,  population  policy,  and  the development of a long-term financial strategy.

The Panel has also placed increasing emphasis on public engagement. By expanding calls for evidence, making greater use of digital platforms, and working with organisations such as the Jersey Youth Assembly, we have sought to ensure that scrutiny is accessible and informed by a wide range of perspectives. This has strengthened the quality of our work and reinforced the importance of scrutiny as a bridge between Government and the public it serves.

This report is intended not only as a record of activity, but as a practical resource for the successor Panel. It highlights key areas of ongoing work, identifies emerging challenges, and offers suggestions where further scrutiny may be beneficial. The next Panel will inherit a demanding  and  evolving  policy  environment,  particularly  in  the  early  stages  of  a  new Government term and will play a critical role in shaping accountability during that period.

I would like to place on record my sincere thanks to all Panel members, past and present, for their diligence, professionalism and commitment. I also extend my gratitude to the Scrutiny Officers, advisers, stakeholders, and members of the public who have contributed to our work throughout the term.

Effective scrutiny is fundamental to good governance. It ensures that decisions are tested, evidence is examined, and outcomes are improved for Islanders. I am confident that the work set out in this report provides a strong foundation for the Panel that follows, and I look forward to seeing scrutiny continue to evolve and strengthen in the years ahead.

Deputy Helen Miles

Chair of the Corporate Services Scrutiny Panel

Introduction

The Corporate Services Scrutiny Panel (the Panel) is one of five scrutiny panels working on behalf of the States Assembly to examine and investigate the work of the Government of Jersey. This is achieved through review of:

• Government policy

• New laws and changes to existing laws

• Work and expenditure of the Government

• Issues of public importance

This work is important in holding Ministers to account for their decisions and actions, helping to improve government policies, legislation and public services.

The Panel is tasked with policy and legislation arising from the work of the Chief Minister (excluding Financial Services) and the Minister for Treasury and Resources. This remit covers the Cabinet Office, Treasury and Exchequer, People Services and Digital Services.

"There shall be a scrutiny panel which is assigned the topics of corporate services, corporate policies and treasury and resources" Standing Order 135(1)(a)

One Term, Two Panels

The States Assembly's adoption of P.1/2024 - Vote of No Confidence: Chief Minister, resulted in the establishment of a new Government midterm in January 2024.

Between June 2022 and 30th January 2024, the Panel was chaired by Deputy Sam Mézec . Deputy Helen Miles was appointed as Panel Chair on 6th February 2024 followed by the constitution of the Panel on 27th February 2024.

Over the course of the term Panel membership has varied, a full list of members can be found in Appendix 1 to this report.

The Panel has collated the work undertaken between 2022-2026 within this report in order to assist its successor Panel in the next session.

This report sets out:

• The work undertaken by the Panel during the session 2022 to 2026;

• Methods of working used by the Panel; and,

• Suggestions for issues that a successor Panel may wish to consider in developing its work programme.

As detailed below the Panel has worked hard during this term to carry out sufficient scrutiny of items under its remit, we have:

Met over 216 times Lodged 18 comment papers

Produced 7 reports, made 203 findings and 118 recommendations  

Lodged 6 amendments to propositions, 4 of which were adopted

Sent and received over 169 letters Conducted 37 public hearings

Number of Panel meetings

60 62

52

25

17

2022 2023 2024 2025 2026

Review Output / Work Undertaken

Reports

The Panel has produced 7 reports in the period of 2022 to 2026:

Comments

The Panel has lodged 18 Comment Papers to Propositions in the period of 2022 to 2026:

Amendments

The Panel has lodged 6 amendments during 2022-2026: 1 adopted, 3 adopted as amended and 2 defeated.

Other Methods of Working

Hearings

Quarterly Hearings

The Panel conducted public hearings with the Chief Minister and Minister for Treasury and Resources on a quarterly basis, this gave the Panel opportunity to ask questions in a public forum. Topics discussed cover all aspects of the Panels remit, ranging from ongoing policy to new legislation of the Ministers and Government of Jersey.

Topic-based Standalone Hearings

The Panel conducted topic-based standalone public hearings. This allowed the Panel to explore workstreams that were of public interest and importance but fell outside of a review topic. This type of hearing also provided an opportunity for the Panel to undertake a focused scrutiny in the public domain to determine whether a follow-up review was necessary. The Panel has held topic-based hearings about Recruitment and Retention; Gender Pay Gap and Whistleblowing and Grievance Policy.

Review Hearings

The Panel also conducted specific public hearings to gain evidence as part of its Scrutiny reviews. These focus on the topic of the review as defined by its Terms of Reference.

The Panel has endeavoured to use public hearings as a means of putting queries raised by members of the public to Ministers. This has been achieved through incorporating any points raised in correspondence to the Panel by Islanders and stakeholders as well as direct calls for questions via social media.

In total the Panel has held 37 public hearings between 2022-2026

Letters

The Panel has sent and received more than 169 letters over its term as well as requested and received more than 98 written submissions to reviews. These include correspondence with Ministers, public bodies and stakeholders, allowing the Panel to pose questions and gain evidence during the course of its work.

Briefings

During its term the Panel has received briefings from Ministers and Officers on matters relevant to its remit. Briefings have mostly been held in private to enable open discussion between the Panel and Government whilst policy is under development.

The Panel would encourage the successor Panel to make good use of Officer and Minister briefings, which are most valuable. The Panel would highlight that proactive requests for briefings may be needed to ensure that policy and legislation can be examined prior to publication or lodging.

Briefings were often provided to accompany the lodging of a Proposition by Government, to inform a Scrutiny review, to discuss ongoing policy and legislation development, or on one-off matters of importance or public interest.

Some notable briefings received during the four-year term related to the following topics:

• Public Services Ombudsman and Complaints Handling

• Independent Taxation

• Digital Strategy

• Common Population Policy

• States Owned Entities

• OECD Pillar 2 Implementation

• Occupational Health

• Jersey Performance Framework

• Freedom of Information Law

• Control of Housing and Work Law

• High Net Worth Individuals Policy

• Investing in Jersey and the Jersey Capital Investment Fund

• Budget and States Funds

• Revenue Transformation Programme

• Chief Executive Officer Resignation, Recruitment and Succession Planning

To further inform its work programme, the Panel has also met with organisations and key stakeholders including the Children's Commissioner for Jersey,  Comptroller and Auditor General, Jersey Appointments Commission and Chief Statistician.

Advisers

The Panel appointed an Expert Adviser, Warwick Lightfoot, to assist with its review of the Government Plan 2023-2026. The Adviser's report was appended to the Panel's final report.

Where timescales have not allowed for the appointment of an adviser, however, expert advice was still deemed beneficial, the Panel sought feedback and insight from academics who held a particular interest in the subject matter under review. The Panel used this approach when undertaking its OECD Pillar 2 review. The Panel would suggest that its successor Panel consider reaching out to academics who would usually have focused knowledge on particular topic areas.

Public engagement

With the support of the Digital and Public Engagement Team, the Panel has increased efforts to allow Islanders to engage with Scrutiny and when communicating its work.

This has been carried out through wider publication of calls for evidence during reviews, social media  posts,  traditional  media  and  news  releases,  as well  as  conducting  surveys  and research.

On request, the Panel has held meetings with stakeholders and organisations in person and has also engaged with the public by requesting questions to be put to Ministers at public hearings.

Members of the public have also been able to attend its public proceedings in person and attend public hearings online.

The Panel has engaged with Jersey's young people. The Jersey Youth Assembly (JYA) has been instrumental in providing feedback from Jersey's youth on topic areas under review. The Panel is very grateful to the JYA for its commitment and assistance during its review of the Budget 2026-2029.

Tracking

The future Panel may find value in tracking of recommendations accepted or partially accepted by Minsters and timeframes of promised actions, given in both formal Ministerial Responses to Panel reviews and in informal discussion. This should of course also be carried out by Government; however, this may aid the Panel in following up progress made in anticipated activities.

Suggestions for Future Work

Ongoing Review Areas

Business Plans

Business Plans give an overview of each department's key objectives, service performance measures and ministerial priorities for the year in question and set out the actions that departments will undertake that year to deliver on these.

The Panel has kept abreast of the policy and legislative workstreams shown in the Business Plans for the Cabinet Office and Treasury and Exchequer. Additionally, the separate Business Plans for Peoples Services and Digital Services, which both fall under the remit of the Chief Minister.

The Panel would suggest that the successor Panel regularly reflect on the Business Plans and undertake scrutiny of their progress. In the first instance, this can be appropriately addressed during quarterly public hearings with the relevant Ministers and Officers.

Government's First 100 Days

Within the first 100 days of Government being established multiple decisions will need to be made by the Council of Ministers.

The successor Panel should be prepared and flexible during this time to undertake scrutiny as appropriate, which is likely to be within a reduced timeframe. Considering Government developments and the work of the Panel during this term, the Panel considers that the incoming Government will be required to take some more immediate decisions on the direction for key areas which fall within the Panel's remit including but not limited to:

• Pay negotiations for 2027;

• How to balance revenues with public sector spend;

• Any restructuring or reorganisation of Government;

• Efficiencies and savings approaches;

• Addressing ongoing risks and pressures like unsustainable health spending;

• Sustainable wellbeing considerations; and

• Sustainable finance considerations.

Although these decisions will be for Government to make and some ahead of Ministers' agreeing their portfolios for their term, the impact of any proposals relating to these areas would likely be for the successor Panel to consider. The Panel notes that many of these areas could bring about tension between social and fiscal policy and an appropriate balance would need to be struck and evidenced to achieve a longer-term outlook on public finances.

Furthermore, the choices and direction will influence the decisions brought forward in the Council of Minister's Common Strategic Policy, first Budget 2027 and decisions for the Longer- term Financial Planning and Forecasting and to articulate a Longer-term Financial Strategy.[2]

Common Strategic Policy and Budget 2027-2030

Following the election and the establishment of a new Government legislative obligations include the lodging of the Common Strategic Policy by the new Council of Ministers within four months of its appointment and lodging the Government's Budget.

During an election year, the lodging period for the Budget is reduced to 10 weeks from the standard 12 weeks, as such Scrutiny will have a shortened timeframe to review the first Budget of the new Government. In recent years the Panel has led the Budget review workstream, therefore, the review of the Budget 2027 will be the first significant review of the successor Panel to follow its constitution. It will require substantial preparedness by the successor Panel to fulfil its work within the allocated timeframe.

The Panel reviewed and reported on the Proposed Budget 2026-2029 and made a number of findings and recommendations. A Ministerial Response was received on 21st January 2026, however, primarily concluded that recommendations would need to be considered by the incoming Government. Where these remain relevant, the successor Panel may wish to follow up and also consider them in line with the Budget 2027-2030. A notable area would be in relation to the review of States Funds and replenishing of Reserves.

Following the adoption of P.24/2026 - Draft Public Finances Law (States Funds) (Jersey) Amendment Regulations 202- to establish the Jersey Capital Investment Fund, to which the Panel presented Comments, further regulations may be required to allow the Budget to be prepared under the new Fund structure and there is also an intention to reintroduce multi-year budgeting (1+3 model), which is likely to result in an annual Plan for the Budget 2027 followed by a three year Plan for Budget 2028-2030.

Furthermore, the Panel learned when reviewing P.24/2026 that further actions would need to be taken by Government to establish the governance framework in the Public Finances Manual (PFM) to align with the amendments made to the PFM to establish the Jersey Capital Investment Fund. The Comptroller and Auditor General and the Public Accounts Committee would be consulted on this; however, the successor Panel may wish to stay abreast of its progress.

The Long-term Capital Plan which underpins the Jersey Capital Investment Fund will also need to be approved in the Budget 2027. In addition, key decisions resulting from the adoption of P.24/2026 will need to be made as part of the Budget 2027, including how the Jersey Capital Investment Fund should be funded.

Multi- year Budgeting and Amendments to the Public Finances Law

There is an intention to reintroduce multi-year budgeting, which would be under the Panel's remit to scrutinise.

Any return to multi-year budgeting would require further amendments to the Public Finances Jersey (Jersey) Law 2019 (PFL), with draft Regulations expected to be developed so that proposals can be brought to the Assembly after the 2027 Budget. Government's preferred approach is a "1+3" model with Budget 2027 covering one year, followed by a three-year Budget  2028–2030  period.  However,  certain  elements,  such  as  tax  measures,  inflation assumptions and the detailed Capital Programme, would still be approved annually.

At this time, the successor Panel may wish to take the opportunity to consider any further amendments to the PFL to further improve how public finances are governed. There is an intention to consider Articles relating to sustainable wellbeing in the planning process, process for inclusion of allocation for non-ministerial and other bodies and whether amendments to a spending plan or Budget should formally consider the impact on financial sustainability.[3] These are areas that the Panel has also previously considered when reviewing the Budget 2026- 2029.

The successor Panel may wish to liaise with the Comptroller and Auditor General and the Publics Accounts Committee on areas where improvements could be made through further amendments to the PFL.

Longer-term Financial Planning and Longer-term Financial Strategy

Separate to the establishment of the Jersey Capital Investment Fund and in addition to multi- year  budgeting,  further  developments  are  intended  for  embedding  longer-term  financial planning, which is fundamental to fulfil the Investing in Jersey ambition. This includes the development of a Longer-term Financial Plan ("LTFP") and the articulation of a Longer-term Financial Strategy ("LTFS").[4]

Presently, the financial planning required under the PFL relates to the short-term with annual approvals on income and expenditure and a 4-year forecast. The intention is to embed longer- term financial planning and forecasting (10-25 years), to support sustainability of States' finances over the medium and long-term, provided for in the PFL. This project is already being worked on by Treasury as a key objective of the Treasury and Exchequer Business Plan for 2025/26 - To enhance strategic financial planning, we will create an affordable and deliverable long-term capital plan and improve financial forecasting over an extended period to support better decision-making during the budget process.

The project for the LTFP will take into account revenue, expenditure and capital (informed by the Long-term Capital Plan) and impact of borrowing and reserves based on current policy. Consideration will also need be given to the longer-term challenges that the Island will face such  as  an  ageing  population,  healthcare  costs,  climate  change  and  population demographics. Consideration is due to be given to how the LTFP will interact with a multi-year budget to ensure that decisions consider the current and longer term as well as their impact on financial sustainability. The future Assembly will need to decide the model and monitoring measures for actioning this.

A wider LTFS intends also to set out the policy choices and associated timelines that Government can use to respond to identified longer-term challenges and risks in a way that any impact on current and future well-being of Islanders is appropriately considered.

This is a developing workstream that the successor Panel is likely to want to keep abreast of and scrutinise.

Gender Responsive Budgeting

When reviewing the Proposed Budget 2025-2028 and the Proposed Budget 2026-2029, the Panel considered Gender Responsive Budgeting. The Panel has found[5] that no gender responsive budgeting process or gender sensitive analysis has been explicitly applied by Government when developing the Budget. The Government is of the view that its existing approach of framing policy development by the Discrimination (Jersey) Law 2013 provides fairness in all funding decisions and is meeting the needs of all parts of the community.

However,  evidence  suggests  that  Gender  Responsive  Budgeting  endeavours  to  create budgets that work for everyone (women, men, girls and boys) by taking into account the unique and diverse needs of every person in respect of gender and the associated norms and roles. Thereby, budgets strive for a fair distribution of resources. Evidence shows that economic models and budgets can lead to fiscal policies and budgets that are biased, which would have negative consequences for certain groups. However, when gaps (such as gender gaps) are brought to the surface, governments can directly target available resources to address inequalities  and  support  sustainable,  inclusive  development  for  all.  Gender  Responsive Budgets  aim  to  foster  a  sense  of  justice  (both  gender  and  fiscal  justice),  strengthen government accountability and support better alignment of national budgets with sustainable development goals.

The  Panel  has  recommended[6]  that  meaningful  action  be  taken  by  Government  for implementing a formal Gender Responsive Budgeting Framework for Jersey. This process should aim to identify gaps for improving the targeting of resources to address inequalities and support inclusive, sustainable development for all Islanders through the Budget cycle.

The Panel would suggest that its successor Panel continue to consider this workstream. The Panel notes that it had endeavoured to appoint an adviser with expertise in this area for its Budget 2026-2029 review, however, due to the review being undertaken over the summer period and the limited time available for the review, the Panel was unable to appoint an adviser. The Panel has researched potential advisers, with some showing interest in the workstream and would have considered working with the Panel had time pressures not been a barrier. The Panel would suggest, should its successor Panel be interested to take this workstream forward, to consider reviewing this area independently of the Budget, with the intention to use the review outcomes to inform a future Budget review. As during the Budget review, timelines are always tight and will continue to pose a barrier for appointing an adviser with expertise in this area.

Performance Monitoring and Frameworks

Performance monitoring and the associated frameworks have been of particular interest to the Panel including the:

• Jersey Performance Framework

• Future Jersey Vision

• Island Outcomes and Indicators

• Outcomes Based Accountability

The Panel has raised concerns in each Budget review during this term on performance management and has made multiple findings and recommendations for its improvement.

The Jersey Performance Framework (JPF) is used to report on the Government's performance and is underpinned by a shared ambition for sustainable wellbeing of current and future Islanders. The framework comprises the Island Outcome Indicators (published by Statistics Jersey) and the Government's Service Performance Measures (published on Gov.je).

The Panel undertook a focused piece of work in this area which included a meeting with Dr Ian Skinner in February 2025 and a public hearing with the Chief Minister in September 2025. Dr Skinner's work was integral to the development of the Future Jersey Vision (FJV) and JPF, which aimed to align the Government's strategic plans under a uniform, long-term vision (30 years) for Jersey. From those discussions, the Panel understands that the intent of the Framework was to have a strong focus on Outcomes Based Accountability (OBA).

As part of this workstream, the Panel also considered the findings of the Comptroller and Auditor General's review of the JPF, which was reported on in October 2024. This review evaluated the extent to which sustainable wellbeing and the Island Outcome Indicators feature in frameworks used for providing advice to support effective decision-making within the Government. From that report, the Panel understands that although progress has been made, a number of recommendations and areas remain to be addressed by Government.

The outcomes of this focused workstream culminated in the Panel's review of the Budget 2026-2029, where the Panel has made several findings and recommendations relating to the current position and workings of the JPF, FJV, Island Outcomes Indicators, data gaps, performance monitoring and OBA.[7]

The Panel notes that management (setting, monitoring and measuring against goals) of performance is integral to the success of delivering on the Island Outcomes. Data and statistical  analysis  are  also  integral  to  understanding  the  measure  of  performance  and potential implications. This means that any data gaps need to be identified and addressed and strategic oversight of performance management must be improved.

The Panel found when reviewing the Budget 2026-2029 that the absence of a central strategic performance  management  function  in  Government  has  resulted  in  unclear  oversight, significant data gaps, and limited capacity to monitor whether services are contributing to the Island  Outcomes  of  the  FJV.  While  Statistics  Jersey  provides  valuable  data,  it  cannot substitute for the performance focused role previously fulfilled at the centre of Government.[8]

The successor Panel may wish to consider whether to progress this workstream in line with the findings and recommendations of the Panel's Budget 2026-2029 review. The Panel suggests that a number of the recommendations would benefit from consideration by the new Council of Ministers ahead of establishing its Common Strategic Policy and to inform other significant strategic policy direction (like developing the Island Plan). In particular, the Panel notes that although the FJV themes remain relevant and reliable for Jersey, gaps need to be identified and the order in which the themes are prioritised within the FJV may benefit from a reordering to better align decision-making with Jersey's current circumstances and to explicitly reflect these as priorities in the Common Strategic Policy (gaps may be identified in areas including cost of living, inclusion, and environment).

Public Sector Spending

A  key  priority  of  the  current  Government  has  been  to  rein  in  public  sector  spending. Government has taken steps as outlined in its Business Plan to progress this, which has included requiring savings across departments and the establishment of recruitment freeze and avoiding spend on consultancy.

Further work has been undertaken by Government to consider why public sector spending has increased and how to curb public sector growth. Workshops have been held with all States Members on the matter and to inform options for the incoming Government to consider. The incoming Government will need to agree which options are palatable for addressing this growing concern.[9]

The current Government has not broadened the tax base beyond the taxation for Multi-national Organisations to align Jersey with OECD Pillar 2 global initiatives. However, the incoming Government may consider how to raise revenues and broadening the tax base may be an approach that is considered.

The Panel suggests that the successor Panel remain abreast of this developing workstream.

Arms-length Organisations

The Cabinet Office supports the governance of the arms-length bodies that it is responsible for, including:

• Jersey Safeguarding Partnership Board

• Children's Commissioner for Jersey  

• Jersey Charity Commissioner and Register of Charities

• Jersey Advisory and Conciliation Service (JACs)

• Jersey Care Commission

• Statistics Council

• Statistics Jersey

A wider piece of Government work (also related to reducing public sector spending) has been to review the model and workings of arms-length bodies to consider where improvements could be made to the current way of working to provide better value for money.[10]

The Panel has remained abreast of this developing workstream during public hearings with the Chief Minister. Workshops have also been held with all States Members on the matter. Any decisions to be taken forward would be for the incoming Government to consider and develop further.

The Public Accounts Committee has also undertaken a review – Arm's Length Bodies, Grants and Subsidies and its findings and recommendations will be used by Government to further inform developments in this area.

The Panel would highlight that consultation with arms-length bodies is still required. Some arms-length bodies under the responsibility of the Cabinet Office have raised concerns to the Panel during its review of the Budget 2026-2029 particularly regarding the potential impact of any changes to their statutory independence from any restructuring to improve efficiency.

The Panel understand that the current Council of Ministers will be providing a report to guide the incoming Government to further progress this workstream and any detailed consideration of the options will be for the incoming Government to consider.

This is an area that the Panel would suggest its successor Panel remain abreast of particularly with  consideration  for  the  impact  of  any  changes  to  the  model  or  workings  on  the independence and service delivery by the bodies involved.

Public Services Ombudsman and Complaints Handling

The establishment of a Public Services Ombudsman has been indicated for some time, with funds previously being made available for the office establishment through the Government Plan 2021-2024.

Chapter nine of the Clothier report first recognised the need for an ombudsman to replace the Complaints Board. This was further supported in the report - 2017 Independent Jersey Care Enquiry, as well as the Jersey Law Commission's 2017  report  Improving Administrative Redress in Jersey.

In March 2018, the States Assembly agreed in principle that, subject to the findings of further research, a Public Services Ombudsman  should be established to replace the existing Complaints Board (P.32/2018).

The  Panel  notes  that  law  drafting  instructions  were  provided  in  September  2022  and correspondence in August 2023 confirmed the intention to establish the Jersey Public Services Ombudsman office in shadow form, however, a  decision  was later taken by the States Employment Board to not advance the workstream as previously agreed. Following the establishment of the new Government in 2024, there was a change in direction, whereby consideration was being given to how complaints processes could be improved.

Throughout the Government term, the Panel has kept abreast of this workstream. The Panel has followed up through correspondence with the Chief Minister on multiple occasions, briefings, public hearings and recommendations and amendments[11] made through Budget reviews.

The Panel's work has been instrumental in ensuring that it continues to be documented within the Budget and in the Chief Minister tasking Deputy Moz Scott to undertake a review of developing a Final-stage Complaints Handling for Public Services to which a report was published in March 2026 recommending that an ombudsman be established as a priority - A JPSO should be established as a matter of priority to ensure that final-stage complaints are handled fairly, with optimal confidence of all parties in its processes, and to drive continuous public-service improvement. This should be supported by a duty of good administration.

The Panel notes that the in-principal decision of the States Assembly to establish a Public Services Ombudsman remains. This Proposition has neither been rescinded, nor has action been taken to deliver on this decision in a timely manner.

The Panel would encourage its successor Panel to follow up on the development of this workstream.

Common Population Policy and Control of Housing and Work Law

There is a statutory obligation to maintain a Common Population Policy and keep it under review. The Chief Minister is required to publish an annual update report. The latest report for 2025 was published on 28th January 2026.

Latest  statistics  identified  that  Jersey  continues  to  experience  demographic  challenges including lower birth rates, an aging population and global competition for skilled workers. These pressures present challenges for Jersey and preparations need to be made for changing  needs.  Many  avenues  are  being  considered  and  adopted  to  address  these challenges including through Investing in Jersey, policies for supporting families, policies to assist in maintaining a skilled and productive workforce and investment in local businesses.

Another developing area is the Ageing Well Roadmap which sets out the proposals as agreed through  the  States  Assembly's  adoption  of  P.50/2025  –  Joined-up Public  Infrastructure Framework for an Ageing Population.

A further area under consideration has been the migration policy. The Control of Housing and Work (Jersey) Law 2012 (CHWL) sets out the controls used to access housing and work in Jersey.  Recent  developments  and  decisions  of  the  States  Assembly  have  resulted  in amendments to the CHWL to enable more swift adaptation by Regulation and Order to adapt the controls to the current requirements for Jersey.

Throughout the term the Panel has reviewed and provided Comments on various propositions relating to the CHWL, which has included:

• P.20/2023 - Draft Control of Housing and Work (Residential and Employment Status (Amendment No.2) (Jersey) Regulations 202-

• P.15/2025 - Draft Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 202-

• P.45/2026 - Draft Control of Housing and Work Amendment (Jersey) (Commencement) Act 202-

The Amendment Law and Regulations which come into effect through the Commencement Act on 14th September 2026 will allow changes to be made to the controls more swiftly by Regulation and Order. The Law also establishes a political Panel that will support decision- making in respect of individual applications by both specialist officers and on review, by the Chief Minister.

The successor Panel should keep abreast of any further Regulations, Orders and updated guidance brought forward to adapt the controls to Jersey's changing population needs. In addition, the Panel would suggest that a watching brief of the membership and workings of the new political Panel should be carried out.

Independent Taxation

This developing workstream has been kept under review by the Panel during this term.

The Draft Income Tax (Amendment Stage 2 of Independent Taxation) (Jersey) Law 202- was reviewed and the Panel presented Comments. The adoption of the proposals by the States Assembly  enabled  the  final  legislative  changes  required  for  Independent  Taxation.  A recommendation made by the Panel in its Comments was that the Minister for Treasury and Resources  must  ensure  that  certainty  and  clarity  is  provided  to  the  public  through communications  that  are  targeted  and  aligned  to  Islanders'  specific  needs.  The communications must be delivered with immediacy and in an easy to digest and supported manner. The Panel has followed up in relation communications for the implementation of Independent Taxation during public hearings with the Minister.

The Panel notes that the implementation process is nearing completion, however, where eligible couples wish to file jointly, they will have to make that election by 30th September 2026. The election form is due to be made available in April 2026, with reminders communicated at that time. The next tranche of action by Government is due in autumn going into the winter 2026 when Revenue Jersey will start to increase communications, particularly for providing support to married women making a tax return for the first time. The helpdesk in the parishes, in particular for older Islanders, will be increasingly available so that support can be provided to Islanders within the community.[12]

The Panel would suggest that the successor Panel keep abreast of the progress for final implementation on Independent Taxation between 2026-2027.

Multinational Corporate Income Tax

The States Assembly has adopted legislation (P.53/2024 and P.54/2024) to align with the Organisation for Economic Co-operation and Development (OECD) international tax reforms relating to multinational enterprises. The Panel (a Sub-panel of the Panel) undertook a review of Governments model/approach for implementation and presented a report in October 2024.

Future  work  for  developing  Qualified  Refundable  Tax  Credits  and  other  multinational amendments were due to follow its adoption. This work is still under consideration and development by Government.

Furthermore, a base case value for receipts from revenues from Pillar 2 taxation has been included  in  the  Budget  2026-2029.  Recent  global  challenges  have  provided  a  level  of uncertainty regarding the future of these receipts, however, there is a level of confidence around the estimates provided within the Budget.[13] Therefore, there is a cautionary approach to how this revenue is to be applied to budgets going forward.

The Panel suggest that its successor Panel remain abreast of this workstream and any future associated legislation relating to Refundable Tax Credits and Multinational Corporate Income Tax Amendments, which will be within its remit to consider. Furthermore, there may be some cross-over of this workstream with the Economic and International Affairs Panel, which could be addressed through the establishment of a Sub-panel, if required.

Statistics and Analytics

The States Assembly adopted P.29/2024 – Draft Statistics and Census (Jersey) Amendment Law 202- to which the Panel presented detailed  Comments. Its adoption amended the Statistics and Census (Jersey) Law 2018 to update it to best practice standards. By doing so statutory obligations are placed on the Chief Minister, Chief Statistician and the States Assembly relating to the statistics framework and delivery of statistical data including Tier 1 statistics. The Panel notes that some of these deliverables are in the early stages and will require the successor Panel's consideration as appropriate. During the Budget 2026-2029, concerns were also raised around funding allocations to deliver on these changes.

As part of the Budget process the Panel has proposed amendments to support funding requests by the Chief Statistician. The Panel notes the importance of the work of Statistics Jersey and ensuring that it is appropriately funded to deliver the statistical data needed to evidence policy and decision-making.

The Panel would suggest that its successor Panel stay abreast of the work of Statistics Jersey, Statistics Council, valuable statistical publications and any key challenges or pressures faced by Statistics Jersey to deliver on its statutory obligations.

Whistleblowing, Occupational Health and Recruitment and Retention

In following up the People and Culture Follow-up review, the Panel has undertaken focused work  between  2024-2026  on  key  areas  where  concerns  were  raised  including  on Whistleblowing, Occupational Health and Recruitment and Retention - relating to the remit of People Services. The Panel has achieved this through meetings, correspondence, quarterly hearings and topic-based focused hearings.

Occupational Health

The Panel has received periodic briefings and held meetings on the development in this area. Government  has  been working  to improve  the  occupational  health  offering  provided  to Government employees. Further developments are ongoing as well as considerations for how a hybrid offering for bringing together on-Island/off-Island providers can be achieved to better support employees.

Recruitment and Retention

The Panel held a focused hearing to follow up on developments for recruitment and retention in May 2025 (the Panel co-opted Deputy Gardiner for this hearing). The Panel also consulted the Comptroller and Auditor General to understand her work relating to the area reported in March 2025.

Whistleblowing

The Panel held a focused hearing on whistleblowing and grievance policy in March 2026 (the Panel co-opted Deputy Catherine Curtis for this hearing). Policy improvements have been made in this area; however, work remains ongoing to bring forward whistleblowing legislation. A report by the Jersey Employment Forum has provided recommendations for introducing a public interest disclosure regime in Jersey, however, the Panel understands that further consultation is likely to be required[14]. Whistleblowing legislation falls in the remit for the Minister for Social Security. Therefore the Panel's remit is limited to the policy - how it relates to the States Employment Board, People Services and ultimately States' employees.

The Panel notes that a report was lodged by the Minister for Social Security on 16th March 2026, which proposes updating legislation to protect whistleblowers, this will be for the incoming  Minister  to  consider.   The  successor  Panel  may  wish  to  keep  abreast  of developments relating to this, which may require liaising with the Health and Social Security Panel.

All these areas remain topics of interest and areas under development, therefore, the Panel would suggest that its successor Panel follow up on progress in these areas, as appropriate.

Chief Executive Officer Recruitment and Succession Planning

The current Chief Executive Officer (CEO) is due to leave the post in December 2026. The Panel understands that a recruitment and succession planning process is already underway to recruit a permanent CEO to the post for 2027. The Panel would suggest that its successor Panel remain abreast of this workstream and any impact of the transition on the running of wider Government and the wellbeing of its employees.[15]

Gender Pay Gap

The Panel (and Co-opted member Deputy Doublet ) held a focused topic-based hearing in May 2025  on  Gender  Pay  Gap  and  the  Panel  has  remained  abreast  of  any  progress  and developments through public hearings. Annual reports are published by Government and Statistics Jersey with the most recent dated 2025.

Gender Pay Gap reporting is not statutory; however, Government has worked with businesses to develop a toolkit to encourage voluntary Gender Pay Gap reporting by businesses. This was  recently  published  in  November  2025.  Further  work  is  needed  by  Government  to communicate the toolkit and to gather data on its uptake and benefits.[16] Therefore, the successor Panel may wish to consider progressing this workstream further.

Freedom of Information (Jersey) Law 2011

The Panel has been kept up to date regarding the review of the Freedom of Information Law. The Panel notes that following a public consultation, Government has reported on its review and has made recommendations for the incoming Government to consider regarding any changes to the Law. The Panel would suggest that its successor Panel request a briefing on the outcome of the review and follow up with any scrutiny as appropriate should the incoming Government proceed with any amendments to the Law.[17]

Technology and Digital Services

Government has invested heavily in its Information Technology infrastructure over recent years.

A Government of Jersey IT Strategy was published in August 2025. This strategy intends to set out a clear path to improve how technology supports public services and help departments deliver better outcomes. It replaces a patchwork of systems with a joined-up, government- wide approach – based on shared tools, smarter use of resources and stronger control of risks, costs and performance.

The Panel would suggest that its successor Panel request a briefing from the Chief Information Officer to update on its current status and delivery progress to date and stay abreast of any progress/implementation during quarterly hearings with the Chief Minister. The Panel would urge  its  successor  Panel  to  continue  to  hold  ministers  to  account  on  the  spending, performance and value of digital related programmes.

States Owned Entities and Shareholder Relationship

In accordance with Article 53 of the Public Finances (Jersey) Law, 2019, the Minister for Treasury and Resources is responsible for managing the States of Jersey's shares in a company, wherever incorporated, on behalf of the States, and may exercise the rights and is responsible for any liabilities attached to the shares. These companies are referred to as the States Owned Entities (SOEs).

The relationship between the Minister and the wholly owned SOE Boards is governed by Memoranda of Understanding (MoU) which include reporting requirements, provisions for meetings with the shareholder, director appointment and remuneration, risk management and decisions requiring Ministerial approval.

The Panel would suggest that its successor Panel continue to hold the Minister to account regarding their relationship with SOEs, this is possible through quarterly hearings held with the Minister.

Every three years a review needs to be carried out by the Minister on the MOUs for the SOEs. This was most recently undertaken in May/June 2025.[18] The Panel is of the view that Scrutiny be involved, as appropriate, when reviewing the MOUs as they are documents by which Scrutiny can challenge Ministers on the delivery of their actions and scrutiny is paramount to ensure their robustness in protecting the States of Jersey. As the next review will fall within the term of the successor Panel, the Panel suggests that the successor Panel include this on its work programme as well as pursue briefings and opportunities to provide feedback on the MOUs ahead of their finalisation.

Rates Legislation

The Parishes and Government Review Panel considered how the current Parish rates system operates and is being applied across the Island. More than 480 people responded to a public survey that was launched as part of the process. It found that Islanders understanding of the system is limited. The review Panel has therefore recommended that Parishes provide clearer explanations to ratepayers on how their figures are determined. It has also recommended that the Government lead a comprehensive review of the legislation governing Parish rates to ensure it meets contemporary standards, and that any changes identified are brought forward. Should proposals come forward, these would be under the remit of the Panel to consider. The Panel would suggest that its successor Panel remain abreast of this workstream.

Wills, Successions and Probate Legislation

The Panel has reviewed proposals to amend Wills, Successions and Probate legislation during this term and more recently presented comments in 2026 on P.41/2026 - Draft Wills and Successions and Probate (Jersey) Amendment Law 202-. The Panel recognised stakeholder feedback that additional actions could be undertaken by Government to further improve Jersey's legislation regarding succession, which the Panel highlighted in its Comments. The Panel anticipates that further work will be undertaken by the Jersey Law Commission and Government on succession legislation and suggests that its successor Panel may wish to consider this area further and any actions as appropriate.

High Net Worth Individuals

The Panel has held briefings to remain up to date on the High Net Worth Individuals (HNWI) related policy delivered through Locate Jersey. The Panel has also reviewed P.29/2023 - Draft Income Tax (High Value Residents – Amendment) (Jersey) Law 202- during this term and at that time suggested that a better evidence base was needed to inform proposals. In light of the States' debate on P.15/2025 concerns were raised by members of the Assembly on the cost-benefit analysis of the HNWI policy. The Panel would suggest that its successor Panel keep abreast of any policy changes relating to HNWI and their effects.

Improving Administrative Redress in Jersey

In 2017 the Jersey Law Commission undertook a review in relation to improving administrative redress in Jersey. A recommendation of that review was to create a new tribunal (the Jersey Administrative  Appeals  Tribunal)  with  a  broad  jurisdiction  to  hear  appeals  against administrative decisions.[19]

The Panel has followed up on this area with the Chief Minister[20], however, this was not an area of priority during this term of Government. The successor Panel may wish to follow up on this area as appropriate.

Forthcoming legislation

The incoming Government will agree its Legislative Programme. However, the Panel is aware of the following legislation within the current development pool under the remit of the Chief Minister and Minister for Treasury and Resource. The successor Panel may wish to follow-up regarding their progress.

Chief Minister

• Inquests and Post-Mortem Examinations (Jersey) Law and Marriage and Civil Status (Jersey) Law 2001

• Powers of Attorney (Jersey) Law 1995

• Public Services Ombudsman

Minister for Treasury and Resources

• Assistance in collection of UK Tax Debts

• Public Finances Amendment – Financial Stability Board

• Public Finances Amendment – Fiscal Policy Panel Role

• Multinational Corporate Income Tax Amendments

• Refundable Tax Credits

• Sustainable Finance

Appendix 1

Panel Membership 2024-2026

Deputy Helen Miles , Chair

Deputy Alex Curtis

Deputy Lucy Stephonson, Vice Chair

Connétable David Johnson

Deputy Jonathan Renouf

Deputy Max Andrews - resigned on 30th
September 2025

Panel Membership 2022-2024

Deputy Sam Mézec , Chair

Deputy Max Andrews , Vice-chair

Deputy Robert Ward - appointed on 4th October 2022 and resigned on 21st

March 2023

Deputy Carina Alves - resigned on 4th October 2022

Deputy Lyndon Farnham - appointed on 4th October

2022

Co-opted Members 2024-2026

Deputy Montfort Tadier , Co-opted for the OECD Pillar 2 Review

Deputy Hilary Jeune , Co- opted for the OECD Pillar 2 Review

Co-opted Members 2022-2024

Deputy Geoffrey Southern , Co-opted for the Mini Budget Review

Deputy Lyndsay Feltham , Co-opted for the People and Culture Follow-up Review

States Greffe | Morier House | Halkett Place |St Helier | Jersey | JE1 1DD T: +44 (0) 1534 441 020 | E: [email protected] | W: Statesassembly.gov.je

[1] The People and Culture Follow-up Review was undertaken by the Panel established between 2022- 2024, however, presented and followed up by the Panel established between 2024-2026. The Panel presenting the report agreed to not make findings and recommendations based on the previous Panel's work. However, included critical areas where concerns had emerged from the review as part of its work programme, which included Recruitment and Retention, Whistleblowing and Occupational Health.

[2] P.24/2026

[3] P.24/2026

[4] P.24/2026

[5] S.R.6/2025 – Finding 3

[6] S.R.6/2025 – Recommendation 1

[7] S.R.6/2025 – Ministerial Response

[8] S.R.6/2025 – Finding 12

[9] Transcript – Chief Minister – 6 February 2026.

[10] Transcript – Chief Minister – 6 February 2026.

[11] Fourth Amendment – Budget 2025-2028 and Third Amendment – Budget 2026-2029

[12] Transcript – Minister for Treasury and Resources – 17 February 2026

[13] Transcript – Minister for Treasury and Resources – 17 February 2026

[14] Transcript – Whistleblowing and Grievance - Chief Minister – 4 March 2026

[15] Transcript – Chief Minister – 17 February 2026

[16] Transcript – Chief Minister – 17 February 2026

[17] Transcript – Chief Minister – 17 February 2026

[18] R.143/2025 – The Updated Memoranda of Understanding with Wholly Owned States-owned Entities

[19] Improving Administrative Redress in Jersey – Recommendation 3.1

[20] Transcript – Chief Minister – 7 March 2025