Charles Parkinson

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

Motion put to the States: The States are asked to decide:- Whether, after consideration of the policy letter entitled 'Legislative Changes to Enable the Implementation of the Open Market Part A Inscriptions Policy' dated 23rd April 2026, they are of the opinion: 1. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 to confer on the Committee for Housing regulation-making powers to specify how it will determine applications submitted under section 3A of the Law and award new Part A inscriptions in circumstances where the number of submitted applications exceeds the number of available inscriptions in a specified period, as set out in section 2 of the Policy Letter.

Voting Pour delivers this

This motion agreed to amend the Open Market Housing Register Law regarding Part A inscriptions, directly affecting housing supply and regulation relevant to the affordable housing crisis.

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

This motion directed consideration of alternatives to mortgage interest relief to better assist first-time buyers and those in greater need, directly addressing the affordable housing crisis.

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

This motion agreed to maintain mortgage interest tax relief and cease its withdrawal, directly relevant to addressing housing affordability.

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

This motion directed the Policy & Resources Committee and Committee for Housing to consider changes to mortgage interest relief and other tax relief to better assist first-time buyers, directly addressing affordable housing.

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

This motion maintained mortgage interest tax relief at £3,500 and ceased its phased withdrawal, directly bearing on housing affordability for homeowners.

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 Pour delivers this

This amendment would have allowed owners of Open Market Part A properties to delete inscriptions, touching directly on the availability and regulation of open market housing stock relevant to the housing crisis.

Why this counts against the promise: Deputy Charles Parkinson, who campaigned on addressing Guernsey's affordable housing crisis, voted Contre on 22 October 2025 on a motion that would have amended the Open Market Housing Register law to facilitate downsizing—a vote that worked against delivering his stated commitment to solving the affordable housing crisis.

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

This motion approved the commencement ordinance for the Open Market Housing Register Amendment Law, directly implementing housing policy changes relevant to the affordable housing crisis.

Non-Contributory Benefit Rates for 2026

Motion put to the States: 4. To set the maximum rent allowances, for income support purposes, at the amounts set out in Table 5 of the Policy Letter, from 9th January 2026.

Setting maximum rent allowances for income support purposes touches on housing affordability for lower-income residents, partially relevant to the affordable housing commitment.

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

This motion approved the introduction of GST at 5% as part of the tax reform package, which is directly linked to the broader restructuring of Guernsey's tax system including corporate tax.

Amendment 1

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 amendment sought to halt all work on GST and corporate tax reform, directly opposing reform of Guernsey's corporate tax system that the promise commits to campaigning for.

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

This Government Work Plan motion classified 'Decide and deliver tax reform' as a super priority, directly supporting the campaign for corporate tax reform.

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

This motion directed exploration of Jersey's approach to Pillar 2 Global Minimum Tax revenue forecasting, which is part of the broader corporate tax reform landscape the promise commits to.

Why this counts against the promise: Deputy Charles Parkinson, who campaigned on a promise to reform Guernsey's corporate tax system, voted Contre on 5 November 2025 on a motion directing the Policy & Resources Committee to explore adopting Jersey's revenue-forecasting approach for the Pillar 2 Global Minimum Tax Model Rules, a vote that worked against delivering that reform commitment.

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

This motion directed the Policy & Resources Committee to explore Pillar 2 Global Minimum Tax Model Rules forecasting, directly relevant to reform of the corporate tax system.

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

This motion endorsed continuing work to understand and potentially tax undistributed profits in Guernsey resident companies, a key element of corporate tax reform.

The States of Guernsey Annual Budget for 2026

Motion put to the States: 4. To amend the definition of a distribution in Section 62AA of the Income Tax (Guernsey) Law, 1975, as amended, so that it would also catch any transfer of the assets of the company for the repayment of, or otherwise, in respect of, an advance of money to the company by a member of the company or by a person connected with a member (whether or not the advance is secured), with an exclusion in respect of the repayment of commercial loans to trading companies.

Voting Pour delivers this

This motion amended the definition of distributions in the Income Tax Law to catch transfers of company assets, forming part of the reform of Guernsey's corporate tax regime.

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

This Government Work Plan motion classified 'Clear and connected economic development' as a super priority, directly supporting the promise to campaign for economic diversification.

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

This motion agreed that maintaining and strengthening the island's economic capacity is fundamental to the Work Plan and included economic development and diversification as a noted priority.