General sales tax in Jersey will rise to 5 per cent, higher earners will pay more social security and duty on alcohol, fuel and tobacco will increase after the States approved one of the toughest budgets for years.

The spending level section of the budget was passed at the beginning of December by 40 votes to eight, while the sections that included changes to tax were approved by 34 to 14.

GST will rise to five per cent in June next year, and all earnings over