Adrian Gabriel

Motion put to the States: 4. To direct the preparation of such legislation as may be necessary to give effect to the above decisions.

Voting Pour delivers this

Directing legislation to give effect to Open Market Housing Register changes advances the promise to pursue sustainable housing market change.

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Motion put to the States: The States are asked to decide:- Whether, after consideration of the policy letter entitled 'Legislative Changes to Enable the Implementation of the Open Market Part A Inscriptions Policy' dated 23rd April 2026, they are of the opinion: 1. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 to confer on the Committee for Housing regulation-making powers to specify how it will determine applications submitted under section 3A of the Law and award new Part A inscriptions in circumstances where the number of submitted applications exceeds the number of available inscriptions in a specified period, as set out in section 2 of the Policy Letter.

Voting Pour delivers this

Amending the Open Market Housing Register Law to enable transfer of Part A inscriptions directly advances sustainable change in the housing market.

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Motion put to the States: 2. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 (and any relevant subordinate legislation made thereunder) regarding the transfer of Open Market Part A inscriptions to development properties, as set out in section 3 of the Policy Letter.

Voting Pour delivers this

Agreeing to amend the Open Market Housing Register Law regarding transfer of Part A inscriptions to development properties advances housing market reform.

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Motion put to the States: 3. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 to confer on the Committee for Housing regulation-making powers to impose fees in respect of applications to transfer properties from Part D to Part A of the Open Market Housing Register that are consistent with existing fees charged under that Law in relation to the inscription of properties in Part A, as set out in section 3 of the Policy Letter.

Voting Pour delivers this

Conferring fee regulation-making powers on the Committee for Housing for Open Market Housing Register transfers advances housing market reform.

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Motion put to the States: To insert two new propositions as follows: “1. To amend section 3C of the Open Market Housing Register (Guernsey) (Amendment) Law, 2025 ("the Amendment Law") to the extent necessary to permit a person who owns an Open Market Part A property to make an application to delete from the Register the inscription of that property and inscribe a new property in Part A of the Register for the purpose of downsizing even if the person does not own both properties at the same time. 2. To direct the preparation of such legislation as may be necessary to give effect to the above decision.”.

Voting Pour delivers this

This amendment to section 3C of the Open Market Housing Register Law to permit deletion of Part A inscriptions bears on the promise to pursue sustainable housing market change.

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Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Open Market Housing Register (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2025" and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Approving the commencement of the Open Market Housing Register Amendment Law bears on the promise to pursue sustainable change in Guernsey's housing market.

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Motion put to the States: To insert a new proposition: “1a.To direct the Policy & Resources Committee working with the Committee for Housing, as part of the Guernsey Housing Plan, to consider changes or alternatives to Mortgage Interest Relief, including other forms of tax relief, to better assist first time buyers and homeowners in greater need of financial support; and to revert to the States with recommendations no later than the 2027 Budget Report.”.

Voting Pour delivers this

Directing consideration of changes or alternatives to Mortgage Interest Relief to better assist first-time buyers relates to the promise to introduce housing incentives.

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Motion put to the States: 1a. To direct the Policy & Resources Committee working with the Committee for Housing, as part of the Guernsey Housing Plan, to consider changes or alternatives to Mortgage Interest Relief, including other forms of tax relief, to better assist first time buyers and homeowners in greater need of financial support; and to revert to the States with recommendations no later than the 2027 Budget Report.

Voting Pour delivers this

Directing the Policy & Resources Committee to consider changes to Mortgage Interest Relief to assist first-time buyers and homeowners in greater need relates to the promise to introduce housing incentives.

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Motion put to the States: 1. To agree that the amount of tax relief in respect of mortgage interest paid on a principal private residence remains at its present level of £3,500 and cease the phased withdrawal of tax relief provided on mortgage interest in respect of principal private residences.

Voting Pour delivers this

Ceasing the phased withdrawal of mortgage interest tax relief relates directly to the promise to introduce housing incentives to ease cost of living pressures.

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Motion put to the States: To delete Proposition 1 and insert a new proposition: “1. To agree that the amount of tax relief in respect of mortgage interest paid on a principal private residence remains at its present level of £3,500 and cease the phased withdrawal of tax relief provided on mortgage interest in respect of principal private residences.”.

Voting Pour delivers this

Ceasing the phased withdrawal of mortgage interest tax relief at £3,500 relates to the promise to introduce housing incentives to ease cost pressures.

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Motion put to the States: At the end of Proposition 1 insert the words “, subject to excluding the following: “a) the introduction of a goods and services tax; b) the changes to social security contributions; c) the introduction of new, and changes to, transport taxes”.

Voting Pour delivers this

This amendment would have excluded GST from the tax reform package being approved, directly delivering the promise to oppose GST introduction.

Why this counts against the promise: Deputy Adrian Gabriel, who promised voters he would generally oppose the introduction of GST, voted Contre on 17 July 2026 on an amendment that would have excluded a goods and services tax from the measures under consideration, a vote that worked against delivering his stated opposition to GST.

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Motion put to the States: To delete Propositions 1 to 3 and substitute therefor: “1.To agree that neither the proposed Goods and Services Tax nor the associated Income Tax and Social Security contribution reforms detailed in the Policy Letter shall be introduced as part of the Tax Reform Programme. 2.To agree that the proposed Transport Taxes shall proceed as set out in this Policy Letter at Paragraph 9.7 and as more specifically described therein. 3.To agree that the proposed Corporate Tax amendments shall proceed as set out in Paragraph 9.21 of this Policy Letter and as more specifically described therein, excepting that at the third bullet point of paragraph 9.21, the term “ISE” shall be substituted with “Corporate Levy” (and this substitution shall take effect wherever relevant). 4.To direct the Policy & Resources Committee to develop and bring before the States proposals, for implementation on the same timetable as the tax measures proposed in this Policy Letter where reasonably practicable, for the introduction of a Corporate Levy payable by registered Guernsey companies, having regard to the work previously undertaken by the Tax Review Sub-Committee, and including consideration of whether such levy should comprise: a fixed annual levy payable by each registered company; a levy differentiated according to the size or scale of the undertaking, including consideration of whether existing company classifications may provide an appropriate and proportionate basis for differentiation; or such other structure as the Committee considers best achieves the objectives of fairness, administrative simplicity and efficient revenue collection. 5.To direct the Committee for Economic Development, in consultation with the Policy & Resources Committee, to develop and bring before the States, on the same timetable where reasonably practicable, proposals for the introduction of a Visitor Levy in accordance with the extant States Resolution, with all revenues arising from such levy to be paid into the General Revenue Account and not hypothecated for expenditure by any particular Committee or industry sector. 6.To direct the Policy & Resources Committee to revise the implementation programme and associated implementation budget for Tax Reform to reflect the removal of the proposed Goods and Services Tax and associated Income Tax and Social Security contribution reforms, including the consequential reduction in implementation cost, implementation activity, systems development, staffing and administrative requirements. 7. To direct the Policy & Resources Committee to return to the States with: 1. a revised implementation programme; 2. a revised implementation budget; 3. revised estimates of one-off implementation costs; 4. revised estimates of ongoing administration costs; 5. revised estimates of annual recurring revenues; and 6. revised staffing assumptions, reflecting the alternative package approved under this Proposition within a period that results in the States being capable of meeting the proposed implementation timetable as proposed within the Policy Letter. 8.To direct the Policy & Resources Committee to return to the States with an assurance review in 2030 as set out in section 12 of the Policy Letter, the scope of which shall be adjusted, where necessary, to take account of the removal of GST and Social Security measures from the package under these proposals and the application of those measures considered herein.”.

Voting Pour delivers this

This amendment would have agreed that neither GST nor associated income tax reforms shall be introduced as part of the Tax Reform Programme, directly delivering the promise to oppose GST.

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Motion put to the States: To delete all propositions and to substitute therefor: “1.To agree a goods and services tax shall not be introduced, and: (i) to rescind Resolution I. 1B. and Resolution I. 1C. of Billet d’Etat No. XIX dated 14th October, 2024 made on 8th November 2024; and (ii) to direct the Policy & Resources Committee to cease all preparations for the introduction of any goods and services tax.”.

Voting Pour delivers this

This amendment would have agreed that a GST shall not be introduced and directed cessation of all work on it, directly delivering the promise to oppose GST introduction.

Why this counts against the promise: Deputy Adrian Gabriel, who promised voters he would "generally oppose the introduction of a Goods and Services Tax," voted Contre on 16 July 2026 against a motion that would have directed the States not to introduce GST and halted all preparations for it, a vote that works against delivering his stated commitment to oppose GST.

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Motion put to the States: To delete the propositions and substitute therefor: 1. To direct the States Assembly and Constitution Committee to return to the States at its meeting on 21st October 2026 with arrangements for the holding (under the provisions of the relevant legislation) of a referendum on Tax reform. 2. To direct the Committee to agree that the question to be put to the electorate in the referendum shall be in a binary form along the following lines: “Do you support the introduction of a GST (goods and services tax)? Yes or No.”.

Voting Pour delivers this

This amendment would have directed a referendum on tax reform rather than adopting GST directly, testing the condition of whether public consent exists before introducing GST.

Why this counts against the promise: Deputy Adrian Gabriel, who promised voters he would generally oppose the introduction of GST, voted Contre on 15 July 2026 on a motion to direct that a public referendum be held asking whether GST should be introduced, a vote that worked against giving the electorate the opportunity to reject GST and was inconsistent with his stated opposition to its introduction.

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Motion put to the States: To delete all propositions and to substitute therefor: “1. To agree a goods and services tax shall not be introduced, and: (i) to rescind Resolution I. 1B. and Resolution I. 1C. of Billet d’Etat No. XIX dated 14th October, 2024 made on 8th November 2024; and (ii) to direct the Policy & Resources Committee to cease all preparations for the introduction of any goods and services tax.”. View this proposition's information page on gov.gg

Voting Pour delivers this

This amendment would have agreed that a GST shall not be introduced and directed cessation of all work on it, directly delivering the promise to oppose GST introduction.

Why this counts against the promise: Deputy Adrian Gabriel, who promised voters he would "generally oppose the introduction of a Goods and Services Tax," voted Contre on 26 February 2026 on a motion that would have formally agreed GST shall not be introduced and directed the Policy & Resources Committee to cease all GST preparations, a vote that worked against delivering his stated opposition to GST.

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Motion put to the States: b. (i) the Goods & Services Tax should be applied at a standard rate of 5%, andthat all foodstuffs should be subject to the tax at the standard rate; AND (ii)an Essentials Cost Relief Payment scheme should be implemented as outlined in Section 4, with the fixed payment set provisionally (subject to review as set out below) at £520 a year for a single adult or £860 a year for a couple, reflecting the estimated annual GST incurred by a household on Income Support; and that the responsibility and administering of this payment should be added to the mandate of the Committee for Employment & Social Security; and that the payment should be increased each January in line with Income Support rates, the value of the payment being fully reviewed in line with the minimum income standard whenever that exercise is repeated;

Voting Contre delivers this

This motion approved GST at a standard rate of 5% with an Essentials Cost Relief Payment scheme, directly contradicting the promise to oppose GST introduction.

Why this counts against the promise: Deputy Adrian Gabriel, who promised voters he would generally oppose the introduction of GST on the grounds that it disproportionately affects lower-income households, voted Pour on 26 February 2026 on the motion to introduce GST at a standard rate of 5%, a vote that works against delivering that promise.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: “5.To direct the Policy & Resources Committee to cease immediately all work on the introduction of any form of territorial corporation tax, including as part of the options being examined within the fundamental restructuring of Guernsey’s corporate tax regime, and to direct the Policy & Resources Committee to amend the Terms of Reference for the Tax Review Sub Committee by amending the first bullet-point under the heading “In scope” to read: “The taxation of company profits (specifically excluding a system of territorial corporate tax) having due regard to the need to maintain a tax system which is competitive, internationally acceptable and maintains tax neutrality;”.”. View this proposition's information page on gov.gg

Voting Contre delivers this

This amendment would have ceased all work on territorial corporation tax, working against the promise to advocate for corporate taxes as alternative revenue sources.

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Motion put to the States: 2. To endorse the intention of the Policy & Resources Committee to increase the Standard Charge specified in Section 5B(2) of the Income Tax (Guernsey) Law, 1975, as amended, from £40,000 to £50,000 in respect of the Year of Charge 2026 and subsequent years, by regulation under that subsection.

Voting Pour delivers this

This motion endorsed increasing the Standard Charge (income tax cap equivalent) from £40,000 to £50,000, which bears on the promise to review the income tax cap as an alternative revenue source.

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Motion put to the States: 5. To endorse the intention of the Policy & Resources Committee to continue previous workstreams to better understand the scale of accumulated untaxed, undistributed profits in Guernsey resident companies, to include consideration of incentivising earlier taxable distributions and any other mechanisms to increase revenues from this source of profits.

Voting Pour delivers this

This motion directed workstreams to understand accumulated untaxed undistributed profits in Guernsey companies and incentivise taxable distributions, bearing on the promise to advocate for corporate tax revenue sources.

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Motion put to the States: 15. To direct the Committee for the Environment & Infrastructure in consultation with the Policy & Resources Committee to implement an additional First Registration Duty charge for private high value vehicles during 2026.

Voting Pour delivers this

Implementing an additional First Registration Duty charge for private high value vehicles relates to the promise to advocate for environmental and luxury taxes as alternative revenue sources.

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Motion put to the States: 14. To approve the draft Ordinance entitled ''The Motor Taxation (First Registration Duty) (Guernsey) Ordinance, 2025'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Approving a Motor Taxation (First Registration Duty) Ordinance relates to the promise to advocate for environmental and luxury taxes.

Official voting record →

Motion put to the States: The States are asked to decide:- Whether, after consideration of the Policy Letter entitled 'QEII Marina Gate Replacement (and the Associated Infrastructure)' dated 18 May 2026, they are of the opinion:- 1. To authorise the Policy & Resources Committee, following consideration and approval of the Full Business Case, to approve the release of funding of up to a maximum of £10.7 million for the replacement of the QEII Marina gates and associated infrastructure, through an interest bearing loan of up to £5.35 million and a grant from the General Revenue Reserve of up to £5.35 million.

Voting Pour delivers this

Authorising the Policy & Resources Committee to proceed with QEII Marina Gate replacement directly advances the promise to promote development of the eastern seaboard including harbours.

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Motion put to the States: That the States approve the single Proposition regarding funding (up to £10.69 million) for the repair and replacement of the QEII Marina gates.

Voting Pour delivers this

Approving funding of up to £10.69 million for repair and replacement of the QEII Marina gates directly advances the promise to promote development of the eastern seaboard including harbours.

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Motion put to the States: 16. To agree that the project for site clearance at Leale's Yard is added as a delivery project in the current Major Projects Portfolio.

Voting Pour delivers this

Adding the Leale's Yard site clearance project to the Major Projects Portfolio delivery stage directly supports the promise to promote eastern seaboard development including the GDA.

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Motion put to the States: 18. To approve provision within the 2026 Budget for a transfer from the General Reserve to Guernsey Ports to fund its 2026 cash requirements estimated at £2.2m.

Voting Pour delivers this

Approving a budget transfer to fund Guernsey Ports' 2026 cash requirements bears on the promise to promote development of the eastern seaboard including harbours.

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Motion put to the States: 16. To agree that the project for site clearance at Leale's Yard is added as a delivery project in the current Major Projects Portfolio.

Voting Pour delivers this

Adding the Leale's Yard site clearance project to the Major Projects Portfolio is closely associated with the Bridge area regeneration that the promise commits to supporting.

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Motion put to the States: The States are asked to decide:- Whether, after consideration of the Policy Letter entitled 'Remediation of PFAS Contaminated Soil at Guernsey Airport' dated 24th April 2026, they are of the opinion:- 1. To direct the Policy & Resources Committee to increase the existing capital vote for the removal and disposal of PFAS contaminated soil at Guernsey Airport, funded from the Capital Reserve to a maximum of £16.54 million to fund the excavation, transportation and off-island treatment of PFAS contaminated soils at the airport in accordance with the remediation solution of soil washing including the professional fees and contingencies, as described in paragraphs 4.5, 4.10-4.14 and section 6 of the Policy Letter.

Voting Pour delivers this

Directing remediation of PFAS-contaminated soil at Guernsey Airport directly advances the promise to protect and enhance Guernsey's natural environment.

Official voting record →