Aidan Matthews

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

This motion directs the Policy & Resources Committee and Housing Committee to consider changes to mortgage interest relief and other forms of tax relief to assist first-time buyers, directly bearing on the promise to establish a low-deposit loan scheme for first-time buyers.

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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

This approved motion directs committees to consider changes or alternatives to Mortgage Interest Relief to better assist first-time buyers, which materially bears on the promise to establish a new States-run low-deposit loan scheme for first-time buyers.

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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 Leale's Yard site clearance as a delivery project in the Major Projects Portfolio advances brownfield development, directly relevant to the promise to prioritise brownfield land before green spaces.

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Motion put to the States: The States are asked to decide: Whether, after consideration of the Policy Letter entitled 'Extending the Scope of the Employment and Discrimination Tribunal (Guernsey) Ordinance, 2005 to include Alderney', dated 27th April 2026, they are of the opinion: 1. To amend the extent of the Employment and Discrimination Tribunal (Guernsey) Ordinance, 2005 to include Alderney to enable the Employment and Discrimination Tribunal to hear minimum wage cases arising in Alderney.

Voting Pour delivers this

Extending the Employment and Discrimination Tribunal to Alderney expands the reach of discrimination protections, bearing on the promise to support Guernsey-specific anti-discrimination legislation.

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Motion put to the States: 2. To direct the preparation of such legislation as may be necessary to give effect to the above decision.

Voting Pour delivers this

Directing legislation to extend the Employment and Discrimination Tribunal's scope advances discrimination protections, relevant to the promise to support anti-discrimination legislation.

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Motion put to the States: 6. To agree an additional workstream to the ‘Foundations for Our Future’ area of focus (under the ‘A Place to Grow and Succeed’ theme) with the objective of ‘Responding to the Needs of the Island’s Young People’, and to direct the Policy & Resources Committee to support the cross-committee coordination of the upcoming refresh and enhancement of the Children & Young People’s Plan ensuring that it: i) hears and reflects the voice of a wide range of children, young people and young adults via direct consultation; ii) consults with third sector organisations supporting the island’s children, young people and young adults; iii) takes into account existing relevant strategies and plans; and iv) provides the necessary resources to undertake that consultation and to support the production of the enhanced Children & Young People’s Plan for consideration by the States of Deliberation.

Voting Pour delivers this

Agreeing an additional workstream to respond to the needs of young people, with cross-committee coordination, partially advances the promise to prioritise expanding mental health and neurodiversity services.

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Motion put to the States: To insert an additional proposition as follows: “6. To agree an additional workstream to the ‘Foundations for Our Future’ area of focus (under the ‘A Place to Grow and Succeed’ theme) with the objective of ‘Responding to the Needs of the Island’s Young People’, and to direct the Policy & Resources Committee to support the cross-committee coordination of the upcoming refresh and enhancement of the Children & Young People’s Plan ensuring that it: i) hears and reflects the voice of a wide range of children, young people and young adults via direct consultation; ii) consults with third sector organisations supporting the island’s children, young people and young adults; iii) takes into account existing relevant strategies and plans; and iv) provides the necessary resources to undertake that consultation and to support the production of the enhanced Children & Young People’s Plan for consideration by the States of Deliberation.”.

Voting Pour delivers this

This motion adds a workstream responding to the needs of the island's young people, which may encompass mental health and neurodiversity services for young people, partially advancing the promise to expand mental health services.

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Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled ''The Education (Governance Boards) (Amendment) Ordinance, 2026'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

The Education (Governance Boards) (Amendment) Ordinance 2026 amends the governance board structure for schools, directly relevant to the promise about school autonomy and individual identity.

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Motion put to the States: Immediately after ""The Education (Governance Boards) Ordinance, 2025"", insert ", subject to the amendments below" and at the end of the proposition, insert the following: "Amendments: 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).".

Voting Pour delivers this

This amendment to the Governance Boards Ordinance shapes the constitution and purpose of school governance boards, directly relating to the degree of autonomy and individual identity schools can exercise.

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Motion put to the States: To insert immediately after “of the States” the following: “subject to the following amendment: “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

This amendment to the Governance Boards Ordinance modifies the Director of Education's role in school governance boards, bearing on the balance between central control and school autonomy.

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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

The Education (Governance Boards) Ordinance 2025 establishes governance boards for secondary schools, which bears on school autonomy and individual identity, though the motion is about governance structure rather than autonomy directly.

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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

The Education (Guernsey) (Amendment) Law 2025 established the legislative framework for school governance, bearing on the promise about secondary school autonomy versus central control.

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Motion put to the States: To sursis consideration of the Projet de Loi entitled ‘The Education (Guernsey) (Amendment) Law, 2025’ and to direct the Committee for Education, Sport & Culture to return to the States with a revised Projet de Loi which— 1. revises and limits the Committee’s regulation-making powers ensuring that powers in respect of the constitution, powers and functions of Governance Boards vest clearly in the States of Deliberation by Ordinance and that the said regulation-making powers remain in-keeping with the scope envisaged by the Policy Letter, being to permit “operational changes to elements of the governance framework” to be made by the Committee for operational efficacy; and 2. sets out in full the proposed constitutional terms of reference of the Governance Boards, including their objectives, responsibilities and delegated and/or devolved powers, to apply from the commencement of the Law.

Voting Pour delivers this

The sursis motion sought to revise the Education (Guernsey) Amendment Law to limit the Committee's regulation-making powers over schools, which directly bears on the promise to reduce central control over secondary schools.

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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 Contre delivers this

This lost amendment would have stopped all work on GST and directed cessation of corporate tax reform work; voting contre preserves the pathway to corporate tax reform including raising the corporate rate to 15%.

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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 directed cessation of all work on territorial corporation tax reform; voting contre preserves the ability to raise corporate tax to 15% and close loopholes.

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Motion put to the States: 1. To insert an additional proposition as follows: “To direct the Policy & Resources Committee to explore whether the approach to revenue potential forecasting for the Pillar 2 Global Minimum Tax Model Rules used by the States of Jersey could be adopted by the States.”.

Voting Pour delivers this

Directing exploration of Pillar 2 Global Minimum Tax revenue forecasting approaches bears on the promise to raise corporate tax to 15%, as Pillar 2 establishes the 15% global minimum tax framework.

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Motion put to the States: To direct the Policy & Resources Committee to explore whether the approach to revenue potential forecasting for the Pillar 2 Global Minimum Tax Model Rules used by the States of Jersey could be adopted by the States.

Voting Pour delivers this

Directing exploration of Pillar 2 Global Minimum Tax Model Rules revenue forecasting is directly relevant to implementing a 15% corporate tax rate as the promise commits to.

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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

Directing work to understand accumulated untaxed undistributed profits in Guernsey companies and mechanisms to increase revenue bears on the promise to raise corporate tax and close loopholes.

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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 propositions being approved, directly bearing on the promise to oppose GST on essential items including food.

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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 reforms shall be introduced, directly advancing the promise to oppose applying GST to food and 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

This amendment would have agreed that GST shall not be introduced, directly advancing the promise to oppose applying GST to essential items such as food.

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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 5% applied to all foodstuffs at the standard rate, directly opposing the promise to oppose applying GST to essential items such as food.

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Motion put to the States: Whether, after consideration of the Policy Letter entitled ‘Amendments to Statutory Minimum Wage Arrangements to Come into Force on 1st October 2026’, dated 8th June 2026, they are of the opinion: 1. To approve the Minimum Wage (Prescribed Rates and Qualifications) (Guernsey) (Amendment) Regulations, 2026 (as set out in Appendix 1 to this Policy Letter), which, pursuant to sections 1(3) and 3(1) of the Minimum Wage (Guernsey) Law, 2009, prescribe the hourly minimum wage rates set out below with effect from 1st October 2026: a. Adult Minimum Wage Rate: £13.10 per hour (for workers aged 18 and over), and b. Young Persons’ Minimum Wage Rate: £11.80 per hour (for workers aged 16 and 17).

Voting Pour delivers this

Approving amendments to statutory minimum wage arrangements advances modern employment rights in Guernsey, partially delivering the promise to pursue statutory redundancy pay and modern employment rights.

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Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Health and Safety at Work (General) (Guernsey) (Amendment) Ordinance, 2025" subject to the amendments below and to direct that the same shall have effect as an Ordinance of the States. ''Amendments: In section 1(3) - (a) at the end of subparagraph (I) of inserted subsection (1D) of section 36 delete ''''.'', and (b) after inserted subsection (1D) insert - ''(1E) Regulations under subsection (1A) shall be laid before a meeting of the States as soon as possible and shall, if at that or the next meeting the States resolve to annul them, cease to have effect, but without prejudice to anything done under them or to the making of new regulations.''.''.

Voting Pour delivers this

Approving the Health and Safety at Work (General) (Guernsey) Amendment Ordinance 2025 as amended extends employment rights protections, partially advancing the promise on modern employment rights.

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Motion put to the States: Immediately after ''''The Health and Safety at Work (General) (Guernsey) (Amendment) Ordinance, 2025'''', insert '', subject to the amendments below'' and at the end of the proposition, insert the following: ''Amendments: In section 1(3) - (a) at the end of subparagraph (I) of inserted subsection (1D) of section 36 delete ''''.'', and (b) after inserted subsection (1D) insert - ''(1E) Regulations under subsection (1A) shall be laid before a meeting of the States as soon as possible and shall, if at that or the next meeting the States resolve to annul them, cease to have effect, but without prejudice to anything done under them or to the making of new regulations.''.''.

Voting Pour delivers this

Approving the Health and Safety at Work (General) (Guernsey) (Amendment) Ordinance 2025 extends employment protections, partially advancing the promise to pursue modern employment rights in Guernsey.

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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 approved tax reform package, directly testing the promise to vote for alternatives to 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 ceased all GST work entirely, which is the most direct test of the promise to vote for alternatives 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 GST shall not be introduced, directly testing the promise to vote for alternatives to GST.

Official voting record →

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

This motion directly authorises funding for remediation of PFAS contaminated soil at Guernsey Airport, which is a direct test of the promise to protect Guernsey's drinking water from PFAS contamination.

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Motion put to the States: To agree the following workstreams should be undertaken by the States’ Assembly & Constitution Committee: a) Consider the possibility of including a supervisory authority to oversee complaints and appeals as part of the workstream to establish an independent Electoral Body; b) Explore additional approaches that could be adopted to foster youth engagement in politics and elections.

Voting Pour delivers this

This motion directs the States' Assembly & Constitution Committee to explore a supervisory authority for complaints and appeals and additional accountability approaches, which bears on the promise to support reinstating the Public Accounts Committee or creating a new Audit Commission.

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Motion put to the States: To agree the following workstreams should be undertaken by the States’ Assembly & Constitution Committee: a) Consider the possibility of including a supervisory authority to oversee complaints and appeals as part of the workstream to establish an independent Electoral Body; b) Explore additional approaches that could be adopted to foster youth engagement in politics and elections.

Voting Pour delivers this

This motion directs exploration of supervisory authorities and additional accountability mechanisms, which bears on the condition in the promise that adequate checks and balances must be in place before supporting a reduction in deputies.

Official voting record →