Andy Sloan

Proposition 1b

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 Pour delivers this

Approving introduction of a 5% GST with Essentials Cost Relief is a central element of tax reform to fix public finances.

Why this counts against the promise: Deputy Andy Sloan, who promised voters he would work to fix public finances and kick-start economic growth, voted Contre on 26 February 2026 against implementing a 5% GST applied to all foodstuffs alongside an Essentials Cost Relief Payment scheme — a vote that worked against delivering the public-finance reform he had pledged.

Proposition 1d-f

Motion put to the States: AND (IRRESPECTIVE OF THE STATES’ DECISION ON PROPOSITIONS 1b OR 1c) d. supplies sold by registered charities should be exempt from the Goods and Services Tax and that provision should be made to allow registered charities to reclaim the Goods and Services Tax incurred on supplies purchased as outlined in section 8; AND e. the proposed International Services Entity scheme should incorporate international insurance services and e-gaming activities; AND f. The application of all other exempt and zero-rated supplies should be as outlined in Section 8.

Voting Pour delivers this

Agreeing GST exemptions for charities and other provisions is part of the overall tax reform package aimed at fixing public finances.

Amendment 2

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 sought to cease work on corporate tax reform; opposing it supports the broader tax reform programme needed to fix public finances.

Proposition 3

Motion put to the States: 3. To direct the Policy & Resources Committee to give detailed consideration to the requirement for a two-thirds parliamentary majority to approve any future increase in the rate of GST, and present this for consideration by the States in the second quarter of 2026.

Voting Pour delivers this

Directing consideration of a two-thirds majority requirement for future GST increases provides fiscal governance safeguards as part of tax reform.

Why this counts against the promise: Deputy Andy Sloan, who promised to fix public finances and improve governance, voted Contre on 26 February 2026 on a motion to direct the Policy & Resources Committee to consider requiring a two-thirds parliamentary majority for any future GST rate increase, a vote that worked against the stronger fiscal governance and financial accountability his manifesto commitment implied.

Government Work Plan 2026-2029

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

As-carried version of the 1% efficiency programme direction, directly implementing the commitment to fix public finances.

Government Work Plan 2026-2029

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

As-carried version of the zero-based budgeting direction, directly implementing improved governance and fiscal discipline.

Government Work Plan 2026-2029

Motion put to the States: To agree that maintaining and strengthening the Island’s economic capacity is fundamental to the successful delivery of the Government Work Plan and to note the following, which should be included in the consolidated version of the Government Work Plan to be published on gov.gg: “Economic development, competitiveness and productivity are enabling conditions which underpin the delivery of all super priorities set out in this Plan, rather than representing a discrete policy area or a competing objective. Economic growth, resilience or recovery (termed depending on prevailing financial conditions) materially strengthens the Island’s ability to fund public services, invest in infrastructure and meet community needs over time whilst actively promoting innovation. Economic development should therefore be regarded as a cross-cutting consideration informing prioritisation, sequencing and delivery decisions across the Government Work Plan. Responsibility for supporting economic development and long-term economic capacity is a whole-of-government responsibility. While specific policy levers may sit with individual committees, the economic consequences of decisions are shared across government and should be considered accordingly in the delivery of all super priorities.

Voting Pour delivers this

As-carried proposition recognising economic capacity as fundamental to the Work Plan and directing economic development language directly advances the economic growth promise.

Government Work Plan 2026-2029

Motion put to the States: To agree that in setting priorities, sequencing work and allocating resources under this Plan, committees should have regard not only to policy objectives and fiscal constraints, but also to the impact of proposed actions on economic activity, productivity, labour participation and the Island’s longer-term economic capacity, and where delivery of super priorities involves trade-offs with economic competitiveness or growth, those trade-offs should be explicitly identified and considered; and for this to be included in the consolidated version of the Government Work Plan to be published on gov.gg.

Voting Pour delivers this

Directing committees to regard economic activity and productivity impacts when setting priorities advances economic growth as a governance principle.

Government Work Plan 2026-2029

Motion put to the States: 2. To agree to classify the following workstreams as super priorities for the duration of this political term to deliver sustainable economic growth, and direct the Committees of the States to treat their work contributing to these workstreams as their highest priority: • Decide and deliver tax reform, • Clear and commence site development at Leale’s Yard, • Agree and advance a sustainable health and care system, • Shape and strengthen the focus on early years and families, and • Determine and design future harbour requirements.

Voting Pour delivers this

Agreeing to classify tax reform and economic growth workstreams as super-priorities directly advances the commitment to fix public finances and kick-start economic growth.

Government Work Plan 2026-2029

Motion put to the States: Recognising the importance of a fit-for-purpose, accountable and high-performing leadership within the public service and supporting structures capable of delivering the Government Work Plan, and to enable political committees to exercise challenge, control and vision, to agree to mandate the Chief Executive, drawing on external expertise where appropriate, to lead a programme of organisational reform as a priority to deliver performance, culture and capability improvements across the public service, and to direct the publication of clear terms of reference, approved by the Policy & Resources Committee, and to further direct the Policy & Resources Committee to resource the programme as necessary to achieve these outcomes, reporting regularly on its progress to the States.

Voting Pour delivers this

As-carried version mandating Chief Executive accountability for Work Plan delivery, supporting improved governance.

Guernsey's Fiscal Policy Framework

Motion put to the States: To sursis the propositions and to direct the Policy & Resources Committee to return to the States by no later than 15th July 2026 with a revised Fiscal Policy Framework which shall address the matters identified by the Scrutiny Management Committee in its Letter of Comment, including: (a) the articulation of a clear and consistently applied core fiscal principle; (b) the inclusion of clearer and more transparent constraints governing deficits, borrowing and cash-flow management, sufficient to enable prospective assessment of compliance; (c) a coherent and justified approach to the treatment, accessibility and replenishment of reserves; and (d) strengthened governance and independent oversight arrangements, including clarification of the role, remit and independence of the Fiscal Policy Panel.

Voting Pour delivers this

Sursissing and requiring a revised Fiscal Policy Framework with clearer fiscal rules directly advances fixing public finances through better governance frameworks.

Government Work Plan 2026-2029

Motion put to the States: The States are asked to decide: Whether, after consideration of the policy letter entitled ‘Government Work Plan 2026-2029’ dated 16thDecember2025, they are of the opinion: 1) To agree the three government areas of focus – Foundations for our Future, Sustainable Wellbeing, and Island Resilience – and their associated work plans for this political term (illustrated in Appendix I) and direct the Committees of the States to prioritise their resources accordingly.

Voting Pour delivers this

Approving the Government Work Plan 2026-2029 including sustainable economic growth as a super-priority advances the promise to fix public finances and kick-start economic growth.

Government Work Plan 2026-2029

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

Directing zero-based budgeting for material expenditure areas directly advances better governance and fixing public finances.

Government Work Plan 2026-2029

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

Directing a 1% real-terms annual reduction in public expenditure directly advances the commitment to fix public finances through expenditure discipline.

Government Work Plan 2026-2029

Motion put to the States: In Proposition 5, to insert immediately before the full stop the following: “, including commentary on how delivery of the Plan has: (a) supported or strengthened the Island’s economic capacity and competitiveness; (b) involved trade-offs affecting economic growth, resilience or productivity; and (c) balanced economic considerations alongside other policy objectives in the delivery of super priorities”.

Voting Pour delivers this

Inserting economic commentary requirements into Work Plan progress reporting improves governance accountability for economic growth delivery.

Government Work Plan 2026-2029

Motion put to the States: To insert a new proposition, as follows: “Recognising the importance of a fit-for-purpose, accountable and high-performing leadership within the public service and supporting structures capable of delivering the Government Work Plan, and to enable political committees to exercise challenge, control and vision, to agree to mandate the Chief Executive, drawing on external expertise where appropriate, to lead a programme of organisational reform as a priority to deliver performance, culture and capability improvements across the public service, and to direct the publication of clear terms of reference, approved by the Policy & Resources Committee, and to further direct the Policy & Resources Committee to resource the programme as necessary to achieve these outcomes, reporting regularly on its progress to the States.”

Voting Pour delivers this

Mandating Chief Executive leadership accountability to deliver the Work Plan advances better governance as committed.

Government Work Plan 2026-2029

Motion put to the States: To insert two additional propositions as follows: “6.To agree that maintaining and strengthening the Island’s economic capacity is fundamental to the successful delivery of the Government Work Plan and to note the following, which should be included in the consolidated version of the Government Work Plan to be published on gov.gg: “Economic development, competitiveness and productivity are enabling conditions which underpin the delivery of all super priorities set out in this Plan, rather than representing a discrete policy area or a competing objective. Economic growth, resilience or recovery (termed depending on prevailing financial conditions) materially strengthens the Island’s ability to fund public services, invest in infrastructure and meet community needs over time whilst actively promoting innovation. Economic development should therefore be regarded as a cross-cutting consideration informing prioritisation, sequencing and delivery decisions across the Government Work Plan. Responsibility for supporting economic development and long-term economic capacity is a whole-of-government responsibility. While specific policy levers may sit with individual committees, the economic consequences of decisions are shared across government and should be considered accordingly in the delivery of all super priorities.”. 7.To agree that in setting priorities, sequencing work and allocating resources under this Plan, committees should have regard not only to policy objectives and fiscal constraints, but also to the impact of proposed actions on economic activity, productivity, labour participation and the Island’s longer-term economic capacity, and where delivery of super priorities involves trade-offs with economic competitiveness or growth, those trade-offs should be explicitly identified and considered; and for this to be included in the consolidated version of the Government Work Plan to be published on gov.gg.”.

Voting Pour delivers this

Inserting propositions recognising economic capacity as fundamental and directing economic reporting directly advances the economic growth and governance commitments.

The States of Guernsey Annual Budget for 2026

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 and potentially tax accumulated undistributed profits addresses a revenue gap relevant to fixing public finances.

Government Work Plan 2026-2029

Motion put to the States: To insert an additional proposition as follows: “To direct the Policy & Resources Committee to publish a report on the progress of the Major Projects Portfolio, including relevant information and metrics on each project’s performance against plan and budget, in a format that is publicly available and easily accessible, no later than 1st July 2026, with updates provided at least every six months thereafter; and to note the Chief Executive shall report on major workstreams underway in the public service as part of an annual Chief Executive’s report.”.

Directing a publicly accessible Major Projects Portfolio progress report supports governance transparency committed to in the promise.

Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy

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

Voting Pour delivers this

Approves amendment to enable transfer of Open Market Part A inscriptions to development properties, directly supporting housing supply policy.

Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy

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

Voting Pour delivers this

Approves fee-regulation powers for Part D to Part A transfers, part of the broader Open Market inscriptions policy supporting housing supply.

Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy

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

Voting Pour delivers this

Directs preparation of legislation to implement Open Market Part A inscriptions policy, advancing housing supply commitments.

The States of Guernsey Annual Budget for 2026

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

Voting Pour delivers this

Adding the Leale's Yard site clearance to the Major Projects Portfolio directly advances housing development supply in a key brownfield site.

The States of Guernsey Annual Budget for 2026

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

As-amended version of the mortgage interest relief review direction, bearing on housing affordability and support for those in greater need.

The States of Guernsey Annual Budget for 2026

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

Directs P&R Committee to consider alternatives to mortgage interest relief to better assist first-time buyers, directly engaging housing affordability and supply policy.

The States of Guernsey Annual Budget for 2026

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

Voting Pour delivers this

Agreeing to maintain mortgage interest relief supports housing affordability, bearing on the broader housing policy promise.

The States of Guernsey Annual Budget for 2026

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

Voting Pour delivers this

Maintaining mortgage interest relief at current level supports housing affordability for homeowners, relevant to housing policy aims.

The Open Market Housing Register (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2025

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

Voting Contre delivers this

This amendment would have allowed owners to remove Part A inscriptions, potentially reducing housing supply; opposing it supports the housing supply promise.

Why this counts against the promise: Deputy Andy Sloan, who promised to support housing policies aimed at increasing supply, voted Pour on 22 October 2025 on a motion to amend the Open Market Housing Register law to facilitate downsizing transfers, whereas voting Contre would have been consistent with delivering that promise.

The Open Market Housing Register (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2025

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

Voting Pour delivers this

Commencing the Open Market Housing Register amendment directly implements inscriptions policy aimed at managing and increasing housing supply on the open market.

Trust Law Amendments

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

Approving amendments to the Trusts (Guernsey) Law directly improves the finance sector's legislative framework, a key G8/Chamber of Commerce priority for maintaining Guernsey's competitive position.

Proposition 1

Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Banking Deposit Compensation Scheme (Bailiwick of Guernsey) (Amendment) Ordinance, 2026" and to direct that the same shall have effect as an Ordinance of the States. View this proposition's information page on gov.gg

Voting Pour delivers this

Approving the Banking Deposit Compensation Scheme amendment strengthens the financial services regulatory framework, supporting finance sector confidence.

Amendment 2

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 sought to cease work on territorial corporation tax reform; opposing it supports continued tax reform that aligns with finance sector and G8 priorities.

The States of Guernsey Annual Budget for 2026

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 supports informed tax policy for the finance sector, a G8/Chamber priority.

The States of Guernsey Annual Budget for 2026

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 the same Pillar 2 revenue forecasting review as a carried proposition supports informed finance sector tax policy aligned with G8 priorities.

The Guernsey Financial Services Commission: 2024 Annual Report and Accounts

Motion put to the States: 1. To note the annual report and accounts of the Guernsey Financial Services Commission for the year ended 31st December, 2024.

Voting Pour delivers this

Noting the GFSC Annual Report engages oversight of the finance sector and its regulatory environment, relevant to backing finance sector priorities.