GUERNSEY’S budget for 2012 is rather depressing, but predictable.

Ever since the States was forced by the actions of other territories to scrap corporation tax, two things became inevitable. The first was an increase in personal taxation and the second was a squeeze on public spending. The only thing that could have mitigated those unpleasant necessities was economic growth – and alas, the worldwide financial crisis has largely put paid to that.

So, up go booze, fags and fuel. And there’s a big hike in property rates for private owners, but for some reason, businesses are being treated far more kindly. Perhaps a 10% increase across both sectors would have been fairer.

I know our domestic property taxes started from a low base, but the recent increases have been very steep. In cash terms, it’s probably no more than an annoyance to those working in decent jobs, but it must be time to bring in some system of relief for those on very low incomes, such as single pensioners living in their former family homes.

The other side of the budgetary coin is equally unpleasant, even if it doesn’t immediately hit us in the pocket.

The continued tight squeeze on public spending may be unavoidable, but it won’t be without consequences for vital services. Efficiency savings must be the priority, but it seems certain – given the scale of the economies – that there will be an impact on the front line as well. That means the cuts will affect all of us when we need those services.

Perhaps the biggest budgetary announcement was that Guernsey’s new tax regime is to be left to the new States to deal with. That’s totally at odds with the sense of urgency expressed when the Policy Council asked the States to agree in principle to reintroducing corporation tax at an assumed rate of 10%. This extended period of uncertainty can’t be good for business confidence.

OK, outside forces may be at play in this instance, but this tendency to pass on to the next States matters that have needed resolution for years is becoming a pattern.

Take rubbish. Even if the States approves the PSD’s proposals for a preferred waste strategy in February, it will only be a vague and aspirational framework. It will still be up to the new House to try to put the flesh on the bones – if possible. And this, despite solid-waste disposal being universally acknowledged as one of the most pressing issues when the current States first took office. As for liquid waste – well, we are all now paying our toilet tax, but is sewage treatment really any closer?

Then there’s the long-awaited integrated transport strategy. That actually seems much further off than it was at the beginning of this States. Goodness knows if we’ll even have a decent bus service next summer, let alone a series of interconnected initiatives aimed at making travel in the island easier and more environmental.

Less immediate, but equally important: what on earth has happened to what was the top priority in the States’ strategic plan at the start of this term? That was to take measures to incrementally increase Guernsey’s autonomy. We seem to be in reverse gear over this vital aspect of island life – despite the thousands of air miles being clocked up by our leaders.

It’s hard to escape the conclusion that this Assembly’s big legacy is to leave all the really difficult issues to be dealt with by their hapless successors. ‘You balance the books, decide on a new tax regime, get rid of the waste and sort out transport – it was all too hard for us.’

What else has changed in the life of this States? Well, early on we had one minister making an appalling racist ‘joke’ about the American president. And in the dying months of this administration, we’ve had an attack by another minister on workers who originate from eastern Europe. It really is unacceptable.

The Commerce and Employment minister feels that being served in hotels and restaurants by Latvians and Poles takes away from the authenticity of a holiday in Guernsey. The reality is that the hard-working section of the island’s workforce who come from eastern Europe are an integral part of modern Guernsey.

I, too, worry about immigration from a pure numbers point of view, but picking people out because of their ethnicity is disgraceful. What next? No deputies who originate from the UK?