Guernsey has published the Annual Budget for 2022. Tax measures of the budget include the following:

• A 2.5% increase in Personal Income Tax Allowances, increasing an individual's allowance by GGP 300 to GGP 12,175;
• An increase of 7.5% in the excise duty on Tobacco products, increasing the duty on an average packet of twenty cigarettes by 44p to GGP 6.26;
• An increase of 4% in the excise duty …