Candidate will advocate for alternative tax revenue sources including corporate, environmental and luxury taxes, and reviewing the income tax cap.
“I advocate for exploring alternative revenue sources and optimising our existing tax framework. This could include a territorial corporate tax on profits earned within Guernsey, a tiered corporate tax system such as a zero/15 framework, taxes on activities that harm the environment, a luxury goods tax on high value non-essential items, raising or even abolishing our income tax cap.”
Recorded votes that test this promise
- 26 Feb 2026Lost✓ Contre · voted to deliver
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 lost amendment would have directed cessation of all work on territorial corporation tax; voting contre aligns with the promise to pursue corporate tax alternatives.
- 05 Nov 2025Carried✓ Pour · voted to deliver
The States of Guernsey Annual Budget for 2026
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.