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I'm all for this. I would tax all products with high sugar levels and look into other unhealthy foods as well. I would also probably try and look at taxing items that are more expensive to recycle or cannot be recycled currently - like the black plastic to get people and firms to change their habits and product materials. I should probably mention I'd have you all working to your 70ish as well. Seems extreme but by 2040 a third of this island will be retired (supported by fewer people) and your all living longer and we will be aiming for you to do it in your own homes. A recent survey named Guernsey as 10th as a destination for high life expectancy. Averages I've heard range from 80-82. People are less healthy generally and more money is needed to cover pensions and associated health bills. The age of those citizens caring for family members will rise as well so more support will be needed from the States. The economy may not be as great either in the future - we can't bank on it. I think the working populations standard of living will be lower than the retired generations due to the cost of just buying a family home, not getting work pensions or having as large capital gains on their own properties and probably having to make service cutbacks to finance the increased cost of the older generation. Your going to have to give them some incentive to stay on this island to fund it all and working a bit longer seems to me like the right thing to do to help matters. Finncial help is an option but when there is more demand on the taxable income of fewer people spreading it around gets harder without further cuts being made. I would like to see our deputies make sensible plans for this aging time bomb. It's been coming for years and nothing is being done - it's just talked about still. I'd rather see measures being taken now to deal with it to lessen the impact. There will be tough choices to make and I think its better to bite the bullet sooner rather than fob the problem off to the next States (which I imagine is going to happen).