If approved the goods and services tax could be introduced by 2007

Deputy Geoff Southern says a slight rise in income tax and a land tax for property over a certain value could replace the goods and services tax.

He also suggests some changes to social security contributions and the phasing out of allowances.

The 5% goods and services tax is planned to cover a shortfall when a zero-rate corporation tax comes in.

Tax debate

The island's treasury is facing an �80m to �100m hole in its budget every year by 2010 after the zero rate is brought in.

There has been much controversy over the proposed VAT-type levy, which could be introduced as early as 2007.

The big debate on how Jersey's tax structure will change is only two weeks away.

The finance and economics committee is trying to convince sceptics the plans for a goods and services tax and the phasing out of tax allowances for middle and higher earners are the right ones.

But some politicians are not convinced and claim the committee has failed to win over tax payers.

Deputy Southern's alternatives include removing the earnings limit for social security contributions and introducing a slight increase to income tax for everyone.

He also claims a land tax for certain properties could add an extra �1m to States revenues.

But last week Andrew Lewis of the Institute of Directors said a 10% goods and services tax would ensure income tax would not have to rise.