Aidan Matthews

Motion put to the States: 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 options to introduce a tax free Guernsey Property Savings Account (GPSA) to incentivise and better enable savings by first-time buyers for the purposes of buying a home in Guernsey or Alderney. (inserted by A55)

Voting Pour delivers this

Directs options for a tax-free Guernsey Property Savings Account to help first-time buyers save, close to the deposit savings scheme promise.

Official voting record →

Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Education (Governance Boards) Ordinance, 2025" and to direct that the same shall have effect as an Ordinance of the States subject to amendments below: In section 1 - in the section heading for "Constitution" substitute "Purpose and constitution", and after subsection (1), insert – "(1A)The purpose of the governance board of a relevant educational establishment is to – (a)contribute to and promote the ethos and strategic direction of the establishment, (b)hold the headteacher and management to account in respect of safeguarding, educational standards, attendance, staff performance and professional development, (c)hold the headteacher and management to account in respect of the use of financial and other resources by the establishment, and (d)facilitate and promote the giving of effective and appropriate communication from parents, staff, learners and the community to the headteacher and management of the establishment.", (c)in subsection (2)(b) for "four" substitute "five", (d)at the end of subsection (2)(d) insert "and", and at the end of subsection (2)(e) for ", and" substitute ".", (e)delete subsection (2)(f), (f)in subsection (3)(b) for "six" substitute "seven", (g)at the end of subsection (3)(d) insert "and", and at the end of subsection (3)(e) for ", and" substitute ".", and (h)delete subsection (3)(f).". To delete Clause 4(7) and replace with the following Clause: “4 (7)The Director of Education (or a person nominated by the Director of Education for this purpose) may attend one meeting of each governance board each academic year, or more frequently only at the – invitation of that governance board, or the direction of the Committee, where the Committee has reasonable grounds to believe that there has been a material failure in governance, safeguarding, financial management, or compliance with applicable law or policy, and has recorded such grounds in writing.

Voting Pour delivers this

Ordinance establishing school governance boards, giving schools more individual governance.

Official voting record →

Motion put to the States: Whether they are of the opinion to approve the draft Projet de Loi entitled "The Education (Guernsey) (Amendment) Law, 2025", and to authorise the Bailiff to present a most humble petition to His Majesty praying for His Royal Sanction thereto.

Voting Pour delivers this

Education law creating school governance boards, devolving governance to individual schools.

Official voting record →

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

Substantive Tax Reform proposition implements the package including GST; Contre is consistent with preferring alternatives to GST, though the amended package set GST at lower rates.

Official voting record →

Motion put to the States: To agree that there should be no increase in the rate of goods and services tax above the rate at which that tax is first introduced, before the assurance review set out in section 12 has been presented to the States, and no increase in the rate thereafter unless both – (a) robust evidence - based upon such being assessed in a similar (or not substantively dissimilar) method than currently presented by P&R - shows that a funding gap exists; and (b) the 1% real terms saving to be incorporated in the public expenditure budgets for 2027, 2028 and 2029, equivalent to annual expenditure reductions of £20m by 2029 as set out in paragraphs 5.2 and 5.14, has been delivered through efficiencies. (inserted by A47)

Voting Pour delivers this

Prevents GST rate rises above the initial rate without an assurance review, serving the aim of keeping GST rates as low as possible.

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

Amendment defers GST pending a further review of revenue-generation options, i.e. seeks alternatives before GST.

Official voting record →

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

Sursis directs P&R to return with a tax reform package that does not include a GST, advancing the alternatives commitment.

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

Amendment replaces the proposed GST with an income tax increase, a direct alternative to 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

Amendment substitutes an income tax rate path for the GST-based package, serving as an alternative to 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

Amendment directs P&R not to continue with reserved measures including GST introduction, advancing alternatives 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

Amendment would exclude the GST introduction (along with SSC and transport tax changes) from the package, advancing an alternative 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

Amendment states that a GST shall not be introduced and rescinds the earlier GST resolutions; Pour delivers the 'alternatives to GST' commitment.

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

Amendment removes GST and the associated income tax/social security reforms from the package, so Pour supports the 'vote for alternatives to GST' promise.

Official voting record →

Motion put to the States: To agree that, as a matter of fiscal policy, growth in total States expenditure (revenue and social security spending) should not exceed inflation over the financial years 2027, 2028 and 2029 save where the States expressly resolve that exceptional circumstances justify a departure from that principle, subject to excluding expenditure under: a) the Social Insurance (Guernsey) Law, 1978 b) the Long-term Care Insurance (Guernsey) Law, 2002, and c) the Income Support (Guernsey) Law, 1971. (Insert & amended by A29 & A55).

Voting Pour delivers this

Fiscal policy proposition capping expenditure growth at inflation (with exclusions); Pour advances spending control.

Why this counts against the promise: Aidan Matthews promised that "spending control is needed to achieve a balanced budget" and that the States "cannot continue to spend more than we take in," but on 2 October 2026 he voted Contre a motion to limit growth in total States expenditure to no more than inflation over 2027–2029 (excluding Social Insurance, Long-term Care Insurance and Income Support spending, unless the States resolved that exceptional circumstances justified a departure), a vote that worked against delivering his promise of spending control.

Official voting record →

Motion put to the States: To agree that: a) the expenditure reductions assumed within the financial modelling supporting this Policy Letter shall be supported by a published Savings and Service Optimisation Programme; b) the Programme shall identify, for each financial year to 2029: i. each individual savings or service optimisation initiative; ii. the Committee responsible for delivery; iii. the expected annual financial benefit; iv. the implementation timetable; v. delivery milestones; vi. the principal delivery risks; and vii. whether the saving is cashable, recurring or non-recurring; c) the Policy & Resources Committee shall report to the States half-yearly on progress against the Programme, including any variance between projected and realised savings and any replacement measures proposed where savings are not achieved; and d) the 2030 Assurance Review (or such other method in the event the 2030 Assurance Review is not approved) shall include an independent assessment of the extent to which the assumed expenditure reductions have been delivered and whether they have proved sustainable. (inserted by A13)

Voting Pour delivers this

Final proposition requiring a published savings and service optimisation programme, supporting spending discipline.

Official voting record →

Motion put to the States: 1. To insert a new Proposition: "To agree that: a) the expenditure reductions assumed within the financial modelling supporting this Policy Letter shall be supported by a published Savings and Service Optimisation Programme; b) the Programme shall identify, for each financial year to 2029: i. each individual savings or service optimisation initiative; ii. the Committee responsible for delivery; iii. the expected annual financial benefit; iv. the implementation timetable; v. delivery milestones; vi. the principal delivery risks; and vii. whether the saving is cashable, recurring or non-recurring; c. the Policy & Resources Committee shall report to the States half-yearly on progress against the Programme, including any variance between projected and realised savings and any replacement measures proposed where savings are not achieved; and d. the 2030 Assurance Review (or such other method in the event the 2030 Assurance Review is not approved) shall include an independent assessment of the extent to which the assumed expenditure reductions have been delivered and whether they have proved sustainable."

Voting Pour delivers this

Requires a published Savings and Service Optimisation Programme underpinning expenditure reductions.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: “To agree that, as a matter of fiscal policy, growth in total States expenditure (revenue and social security spending) should not exceed inflation over the financial years 2027, 2028, and 2029 save where the States expressly resolve that exceptional circumstances justify a departure from that principle.”.

Voting Pour delivers this

Caps growth in total States expenditure at inflation for 2027-29, a direct spending control measure.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee, working with Principal Committees, to establish a programme for zero-based budgeting, under which material areas of States’ expenditure are reviewed from first principles rather than by reference to historical baselines; and to require that the scope, methodology (including reporting) and initial findings of this programme be included by no later than in the mid-term Government Work Plan report, with the outcomes of such reviews used to inform Committee Work Plans, future budget proposals, and major policy decisions during the remainder of the term.”

Voting Pour delivers this

Zero-based budgeting programme reviews spending from first principles, supporting expenditure control.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).

Voting Pour delivers this

Directs a public service efficiency programme targeting 1% real-terms annual reduction in baseline spending, supporting spending control towards balance.

Official voting record →

Motion put to the States: 1. To insert an additional proposition as follows: “ To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).”

Voting Pour delivers this

Same efficiency programme amendment targeting a 1% real annual reduction in expenditure.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: “6.To direct the Policy & Resources Committee, working with Principal Committees, to establish a programme for zero-based budgeting, under which material areas of States’ expenditure are reviewed from first principles rather than by reference to historical baselines; and to require that the scope, methodology (including reporting) and initial findings of this programme be included by no later than in the mid-term Government Work Plan report, with the outcomes of such reviews used to inform Committee Work Plans, future budget proposals, and major policy decisions during the remainder of the term.”

Voting Pour delivers this

Zero-based budgeting amendment supports expenditure control.

Official voting record →

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

Main Tax Reform proposition implements GST that applies to food (at 3% unless exempted), so Contre aligns with opposing GST on essentials.

Official voting record →

Motion put to the States: In Proposition 1, immediately after the words “Appendix 7” insert the following words “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%.

Voting Pour delivers this

Amendment zero-rates food from small independent suppliers only, partially reducing GST on food.

Official voting record →

Motion put to the States: In Proposition 1, immediately after the words “Appendix 7” insert the following words “subject to zero rating food and non-alcoholic drink for any goods and services tax”.

Voting Pour delivers this

Amendment zero-rates food and non-alcoholic drink for GST, directly protecting essential items.

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

Rules out GST altogether, which also avoids GST on food.

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

Removes GST from the package, so no GST on food.

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

Rules out GST altogether, which also avoids GST on food.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was that GST should never be applied to essentials like food, while the motion would have ruled out any GST altogether and ended preparations for one; voting against it does not by itself mean supporting GST on food, since a deputy could back a GST with exemptions for essentials.

Official voting record →

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

Motion applies GST at the standard rate to all foodstuffs; Contre opposes GST on food as promised.

Official voting record →

Motion put to the States: 1. To approve the recommended amendments to the Trusts (Guernsey) Law, 2007, as set out in section 2 of the policy letter. 2. To direct the preparation of such legislation as may be necessary to give effect to the above decision.

Voting Pour delivers this

Updates the Trusts Law to maintain the competitiveness of Guernsey's finance sector.

Official voting record →