Adrian Gabriel

Motion put to the States: Whether, after consideration of the Policy Letter ''Tax Reform 2026'' dated 8 June 2026, they are of the opinion: 1. To direct the Policy & Resources Committee to implement the package of tax reforms to make Guernsey and Alderney more financially sustainable as set out in sections 9 and 10 with the rates and thresholds as described in Appendix 7, save that, in relation to GST, food produced or grown by small independent suppliers is to be taxed at a rate of 0% and not at 3%, and with the following clarifications, and subject to the following: A) the Policy & Resources Committee, working with the Committee for Employment & Social Security, shall not bring GST into operation unless: i. the associated personal income tax and social security contribution mitigations are in force and operational, and are being applied through the relevant deduction, collection and assessment arrangements, before GST becomes chargeable; ii. the approved GST-related increases in the States Pension, income support and other benefits have taken effect, with payments at the increased rates commencing before GST becomes chargeable; and iii. the Essential Costs Relief Payment arrangements are in force and operational; for the purpose of this Proposition, an intention to apply relief retrospectively, make compensatory payments later or complete the necessary systems after GST has commenced shall not constitute implementation of the Mitigation Measures; b) the Policy & Resources Committee: i. shall defer the commencement of GST where any of the conditions in this Proposition 1(a) cannot be met; ii. shall revise the implementation timetable so that those conditions are met, including any necessary alignment with the commencement of a tax or contribution year; and iii. shall report promptly to the States on the reason for the delay, its financial implications and the revised timetable; c) no authority otherwise given under this item shall permit GST to commence in advance of compliance with those conditions; d) the Policy & Resources Committee and the Committee for Employment & Social Security, before any instrument bringing GST into operation is made or submitted for approval, shall publish a joint implementation assurance report: i. identifying each Mitigation Measure, its commencement date and the date from which its financial effect will be delivered; ii. setting out the evidence that the necessary legislation, staffing, systems, payroll interfaces, assessment arrangements and payment processes are ready to deliver the measures in accordance with this Proposition; and iii. identifying any outstanding implementation risks and explaining how those risks have been addressed, including the arrangements for receiving and determining Essential Costs Relief Payment Claims; e) where compliance depends upon an event occurring after publication of that report, the Committees shall publish confirmation that the event has occurred before GST becomes chargeable, if the conditions cannot be met, the terms under this proposition at 1(b) shall apply notwithstanding any commencement date previously appointed; f) the legislation implementing GST shall give effect to these commencement conditions and shall not confer power to dispense with them by administrative decision; and

Voting Contre delivers this

The main Tax Reform proposition directs implementation of the package including GST, so voting Contre is consistent with opposing GST.

Why this counts against the promise: Deputy Adrian Gabriel, who promised voters he would generally oppose the introduction of GST, voted Pour on 2 October 2026 on the motion to direct the Policy & Resources Committee to implement a package of tax reforms including the introduction of GST, a vote that works against delivering his stated commitment to oppose GST.

Official voting record →

Motion put to the States: 1A To agree, notwithstanding Proposition 1, the following: i. to implement the package of tax reforms to make Guernsey and Alderney more financially sustainable as set out in sections 9 and 10 with the rates and thresholds as described in Appendix 7 in the first year of implementation SUBJECT TO the rates and thresholds progressing as follows: with effect from 24 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £12,600 (provisional*); o Higher rate of Income Tax threshold: £30,500 (provisional*); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essentials Costs Relief Payment: set to reflect the estimated impact of a 4% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 4%; and, with effect from 48 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £13,000 (provisional*); o Higher rate of Income Tax threshold: £33,000 (provisional); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essential Costs Relief Payment: set to reflect the estimated impact of a 5% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 5%. *monetary thresholds to be adjusted for inflation prior to implementation ii. with the Committee for Employment & Social Security to recommend to the States of Deliberation annually uprating: o the personal Income Tax allowance; o the Social Security contributions allowance; o the Higher Rate of Income Tax threshold; o the Essentials Cost Relief Payment; and o the rates of the States Pension, Income Support and any other impacted benefits by a minimum of RPIX to ensure that the real value after inflation of the protection incorporated in the package of reform is maintained.”. iii. to include within the Fiscal Policy Framework a fiscal rule that GST shall not exceed 5%.

Voting Contre delivers this

Proposition 1A implements the reform package including GST, subject to conditions, so voting Contre opposes introducing GST.

Official voting record →

Motion put to the States: 1. To substitute in Proposition 1 the word “and” for the full stop and to insert, immediately after Proposition 1, the following additional Proposition: “1A To agree, notwithstanding Proposition 1, the following: i. to implement the package of tax reforms to make Guernsey and Alderney more financially sustainable as set out in sections 9 and 10 with the rates and thresholds as described in Appendix 7 in the first year of implementation SUBJECT TO the rates and thresholds progressing as follows: with effect from 24 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £12,600 (provisional*); o Higher rate of Income Tax threshold: £30,500 (provisional*); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essentials Costs Relief Payment: set to reflect the estimated impact of a 4% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 4%; and, with effect from 48 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £13,000 (provisional*); o Higher rate of Income Tax threshold: £33,000 (provisional); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essential Costs Relief Payment: set to reflect the estimated impact of a 5% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 5%. *monetary thresholds to be adjusted for inflation prior to implementation ii. with the Committee for Employment & Social Security to recommend to the States of Deliberation annually uprating: o the personal Income Tax allowance; o the Social Security contributions allowance; o the Higher Rate of Income Tax threshold; o the Essentials Cost Relief Payment; and o the rates of the States Pension, Income Support and any other impacted benefits by a minimum of RPIX to ensure that the real value after inflation of the protection incorporated in the package of reform is maintained.”. iii. to include within the Fiscal Policy Framework a fiscal rule that GST shall not exceed 5%. 2. To delete Proposition 3 and replace it with: “To direct that before any increase in the rate of GST from 3% to 4%, or from 4% to 5% shall take effect, the Policy & Resources Committee shall publish an assurance review from the independent Fiscal Policy Panel affirming that in the Panel’s opinion the increase is consistent with the Fiscal Policy Framework and is necessary and appropriate having regard to the island’s fiscal, economic and inflationary environment and the impact of economic conditions and the proposed increase on lower- and middle income households. In the event that the Fiscal Policy Panel’s assurance review concludes that the scheduled increase in the rate of GST does not satisfy the requirements herein, the scheduled increase shall not take effect and shall instead be deferred for at least 12 months until the Panel concludes that the requirements have been met.”. 3. In Proposition 4, to insert after the words “to give effect to the above decisions” the following: “, and to direct that such legislation include provision requiring that any resolution to approve legislation that seeks to vary or repeal the legislative protections referred to in paragraph 10.4, and outlined in Resolution I. 2 of Billet d’État No III of 2026 made on the 26th February 2026, shall be deemed to have carried only if not less than two-thirds of the Members present vote in favour.”. 4. To insert an additional Proposition: “To direct the Policy & Resources Committee to take all such steps as are necessary to ensure that the States are provided with the opportunity to consider in the 2028 Budget Report options for an additional lifetime tax allowance (an Additional Earnings Allowance) in respect of otherwise taxable earned income to incentivise younger earners to remain, return or establish in the island.”. 5. To insert an additional Proposition: “To direct the Policy & Resources Committee and the Committee for Housing to take all such steps as are necessary to ensure that the States are provided with the opportunity to consider in the 2028 Budget Report options to introduce a tax-free Guernsey Property Savings Account (GPSA) to incentivise and better enable saving by first-time buyers for the purposes of buying a home in Guernsey or Alderney.”. 6. To insert an additional Proposition: “To direct the inclusion within the scope of longer-term work (envisaged in Appendix 3 of the Tax Review Sub-committee’s report) an examination of the role of Social Security contributions in Guernsey’s revenue base.”. 7. To replace the additional proposition to be inserted by Amendment 24 with the following: “To direct the Policy & Resources Committee, in consultation with the Committee for Employment & Social Security, as part of the Government Work Plan Super Priority ‘Shape and Strengthen the Focus on Early Years and Families,’ to consider the re-introduction of child tax allowances or credits, alternative tax or Social Security measures, and existing measures including, but not limited to, Family Allowance, charge of child and dependent relative tax provisions, reporting as soon as practical to the States of Deliberation with recommendations which should include costed, targeted measures that most effectively support families with the costs of raising children.”.

Voting Contre delivers this

Amendment 55 adds a proposition to implement the tax reform package including GST, with safeguards, so voting Contre is consistent with opposing GST.

Official voting record →

Motion put to the States: To delete propositions 1, 2 and 3 and to substitute therefor: “1. To agree that the individual standard rate for income tax should be 22% for 2027 and 2028 and at 20% for 2029 and onwards. 2. To direct the Policy & Resources Committee to investigate an increase to the Maximum liability on income for non-Guernsey sources (including Guernsey bank interest and income derived from Guernsey exempt investment schemes, which are non-resident for Guernsey tax purposes) and the maximum liability – worldwide income and to report back to the States via the Annual Budget for 2028.”.

Voting Pour delivers this

The amendment deletes the reform propositions, including GST, and substitutes an income tax rate alternative, so voting Pour avoids GST.

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Motion put to the States: To sursis the propositions until such time that the Chief Financial Officer has provided the States with a comprehensive report on the States financial position or 31st July 2028, whichever is earlier and to direct the Policy & Resources Committee to return the States with a tax reform package that does not include a goods and services tax.

Voting Pour delivers this

The sursis would send back a tax reform package that does not include GST, so voting Pour advances opposition to GST.

Official voting record →

Motion put to the States: In Proposition 1 after “Appendix 7” insert the following: “, subject to replacing the proposed goods and services tax with an increase in the standard rate of income tax from 20 percent to a single rate at 22 percent, which increase is to be done as soon as practicable”.

Voting Pour delivers this

The amendment replaces the proposed GST with an income tax rise, so voting Pour delivers opposition to GST.

Official voting record →

Motion put to the States: To delete all propositions and insert: 1. To agree that consideration of the proposed Goods and Services Tax and the associated Income Tax and Social Security contribution reforms detailed in the Policy Letter shall be deferred until a further review of revenue-generation options has been conducted. 2. To direct the Policy & Resources Committee to investigate the introduction of a tax on insurance premiums. 3. To direct the Policy & Resources Committee to return to the States no later than March 2027 with its findings and proposals for the introduction of a tax on insurance premiums, alongside and as an alternative to the proposals for GST detailed in this Policy Letter.

Voting Pour delivers this

The amendment defers consideration of GST until a further review of revenue options, which delays GST but does not reject it outright.

Considered and set aside: voting this way is not clearly a breach of the promise. The deputy promised to oppose GST introduction, and voting Pour would have deferred GST consideration, but the motion also directed investigation of an insurance premium tax as an alternative mechanism — meaning the deputy could reasonably have voted Contre because they objected to that specific alternative or the procedural framing, rather than because they supported GST.

Official voting record →

Motion put to the States: To substitute in Proposition 1 the word “and” for the full stop and to insert, immediately after Proposition 1, the following additional Proposition: “1A. To direct, notwithstanding Proposition 1, the Policy & Resources Committee: a) not to continue with “the Reserved Measures”, so defined as: i. the introduction of a goods and services tax (“GST”) ii. the proposed International Services Entity arrangements insofar as those arrangements are dependent upon, or form part of, the introduction of GST; and iii. any reductions or restructuring of personal income tax, any associated payments, allowances or mitigations, which are intended to offset or redistribute the effects of GST; b) to continue with the development and implementation of the remainder of the tax reform package provided those measures are capable of proceeding independently of the Reserved Measures; c) to report to the States by October 2027 with regard to: i. the receipts from Pillar Two arrangements and the best available estimate of the recurring annual revenues arising from them; ii. recurring expenditure reductions and efficiencies which have been implemented, including but not limited to progress against the approximate £20 million assumption incorporated within the financial forecasts; iii. an updated assessment of the States’ financial position, including the General Revenue Reserve, investment performance, infrastructure requirements, financing commitments and debt-repayment obligations; iv. updated demographic, workforce and public service demand projections; v. progress in addressing the outstanding operational, staffing, systems and administrative issues within the Revenue Services, together with an assessment of its readiness to implement and administer any additional taxes; vi. updated implementation and administration costs associated with the Reserved Measures, including expenditure already incurred and any avoidable, unavoidable or abortive costs; and that the original propositions of this report shall not seek approval for the Reserved Measures; d) put not before the States any proposals in relations to the Reserved Measures until after the report outlined in 1A(c) has been considered by the States.”.

Voting Pour delivers this

The amendment directs P&R not to continue with the 'Reserved Measures', which appear to include GST, so voting Pour advances opposition to GST.

Official voting record →

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

The amendment excludes the introduction of a goods and services tax from the reform package, so voting Pour advances opposition to GST.

Considered and set aside: voting this way is not clearly a breach of the promise. The deputy promised to "generally oppose" GST, but the motion is a procedural amendment to exclude GST from a broader proposition, and voting against it does not necessarily mean supporting GST introduction — the deputy may have had reasons related to the other excluded items or the mechanism itself while still opposing GST through other means.

Official voting record →

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

The amendment provides that GST shall not be introduced as part of the Tax Reform Programme, so voting Pour delivers opposition to GST.

Official voting record →

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

The amendment replaces the propositions with a decision that GST shall not be introduced, so voting Pour directly delivers the promise.

Considered and set aside: voting this way is not clearly a breach of the promise. The deputy said they "generally" oppose GST and qualified it with conditions ("on its own"), leaving room to support GST as part of a broader package, so voting against a motion to permanently rule out GST entirely does not plainly contradict the promise without inferring what combination of policies the deputy now considers acceptable.

Official voting record →

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

The amendment says GST shall not be introduced and rescinds the earlier GST resolutions, so voting Pour directly delivers opposition to GST.

Considered and set aside: voting this way is not clearly a breach of the promise. The deputy's promise to "generally oppose" GST included the caveat that it was problematic "on its own," leaving open the possibility that they could support GST as part of a broader package, and voting against this motion to permanently block GST does not straightforwardly contradict a qualified opposition rather than an absolute one.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: "To direct the Policy & Resources Committees to investigate the financial yield and legal framework required to implement a Fair Contribution Levy (FCL) for households occupying residential properties within the top 10% of Tax on Real Property (TRP) values, establishing a minimum combined contribution of income tax and Social Security based on the combined contribution of a median resident household and scaled according to the property's TRP value relative to the median residential TRP value, with further details of the proposed framework set out in the Explanatory note; and to lay a comprehensive report before the States of Deliberation no later than June 2027 detailing the legislative, administrative and enforcement mechanisms required for its operation."

Voting Pour delivers this

The amendment investigates a levy on high-value properties as an alternative revenue source, which is in line with advocating luxury and wealth-type taxes.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to advocate exploring alternative revenue sources and reviewing the income tax cap, and the motion only directed an investigation into a Fair Contribution Levy on high-value households, which is a different mechanism from those listed (territorial or tiered corporate tax, environmental tax, luxury goods tax, income tax cap), so a vote against it does not clearly contradict the general commitment.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: "To direct the Policy & Resources Committee to investigate the financial yield and legal framework required to implement a High-Net-Worth Residency Scheme (HNWRS) for new high-net-worth individuals who, on or after 1 January 2028, use an Open Market (Part A) property as the basis for taking up their own residency in Guernsey, with eligibility based on a minimum global net worth of £5 million, excluding the primary residence, or sustainable annual global income of £750,000; requiring qualifying participants to make a minimum annual personal income tax contribution of £150,000 and the applicable Social Security contribution; and to lay a comprehensive report before the States of Deliberation no later than June 2027 detailing the legislative, administrative and enforcement mechanisms required for its operation, including the maters set out in the Explanatory note."

Voting Pour delivers this

The amendment investigates a high-net-worth residency scheme as an alternative revenue source.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise advocates for exploring alternative revenue sources but focuses on corporate, environmental, and luxury taxes and the income tax cap — not a High-Net-Worth Residency Scheme — so voting against this particular investigatory motion on a different (though broadly revenue-related) mechanism does not plainly contradict the promise.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: "To direct the Policy & Resources Committee to investigate the financial yield, legal framework and implementation mechanisms required to introduce a High-Value Document Duty (HVDD) on residential property transactions exceeding £2.5 million, structured on a marginal basis whereby progressive surcharges apply only to the portion of standard Document Duty attributable to each applicable property-value band, based on the framework set out in the Explanatory note, including the recommended surcharge rates of 25%, 50% and 75% as starting-point values; and to lay a comprehensive report before the States of Deliberation no later than June 2027 detailing the legislative, administrative and enforcement mechanisms required for its operation."

Voting Pour delivers this

The amendment investigates a high-value document duty on £2.5m+ properties, a luxury tax measure.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise advocates exploring alternative revenue sources including various tax types, but the motion concerns directing an investigation into a specific property transaction surcharge (HVDD), which is not among the mechanisms named in the promise; voting against investigating one particular mechanism is not the same as voting against the general goal of exploring alternative revenues.

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Motion put to the States: To insert an additional proposition as follows: “To agree in principle that a new Proportional Property Tax (PPT), based on property value, and Land Value Tax (LVT) based on the unimproved value of a parcel of land, should be investigated and to direct the Policy & Resources Committee to return to the States no later than June 2028 with proposals which should include consideration of: a) How property tax should be calculated and applied and whether there should be any exemptions; b) Whether a new tax should be applied in addition to or instead of Domestic Tax on Real Property; c) A mechanism to allow pensioners and low-income households to defer the payment of property taxes until the sale or the transfer of the property to a new owner; d) The potential to partly or fully replace Document Duty or for specified categories of property purchase, including: i) first-time buyers only, or ii) purchases of principal private residences only, or iii) for all residential purchases. e) The potential to partly fund an increase to the scale of the amount of interest paid that is allowable for Mortgage Income Tax Relief for Income Tax; f) A premium rate of Proportional Property Tax for second homes, unoccupied homes, and properties in foreign ownership; g) A banded or tiered mechanism to allow lower rates for residences at lower values.".

Voting Pour delivers this

The amendment commits to investigating a proportional property tax and a land value tax as alternative revenue sources.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: “To direct the Policy & Resources Committee to investigate the financial yield and legal framework required to implement a progressive Premium Road Levy (PRL) comprising: (a) a one-of First Registration Premium on private motor vehicles entering the Guernsey feet for the first time, based on the vehicle’s On-the-Road purchase value, with vehicles valued at £65,000 or less exempt from the premium; (b) an Annual Luxury Vehicle Registration Fee based on maximum net power output, applying progressively to private motor vehicles within the top 10% of the Guernsey feet by maximum net power output; and to require that the investigation consider the exemptions, protections and other details outlined in the Explanatory note, including the progressive rate structures for both components; and to lay a comprehensive report before the States of Deliberation no later than June 2027 detailing the financial yield, legislative framework and mechanisms required for its implementation.”

Voting Pour delivers this

The amendment investigates a premium road levy on high-value vehicles, which is both an environmental and a luxury tax.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to advocate exploring alternative revenue sources, including a luxury goods tax on high-value non-essential items, and the motion only directed an investigation into a vehicle premium and luxury vehicle fee; but the promise is general and names no vehicle-specific measure, so a vote against this one route is not necessarily a rejection of the broader commitment.

Official voting record →

Motion put to the States: To insert an additional proposition as follows@ ''To direct the inclusion within the scope of longer-term work envisaged in Appendix 3 of the Tax Review Sub-Committee's report, an examination of wealth and asset-based taxation measures as potential revenue-raising tools, including consideration of their potential contribution to fiscal sustainability, tax equity and the broadening of the Bailiwick's tax base, and the extent to which sure measures could be implemented without materially undermining the competitiveness of Guernsey's economy, including its financial services sector, or its ability to attract investment and economically active residents. Such work shall include the commissioning of independent analysis to understand and quantify the net economic and fiscal contribution made by High-Net-Worth residents and associated relocation programmes.''.

Voting Pour delivers this

The amendment examines wealth and asset-based taxation as revenue tools, which matches advocating alternative taxes.

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

The amendment would stop all work on territorial corporation tax, so voting Contre keeps corporate tax options alive, which the promise advocates.

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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

An additional first registration duty on high-value private vehicles is a luxury and environmental tax.

Official voting record →