David Dorrity

Proposition 1a

Motion put to the States: 1. To agree that, should the States decide in the second quarter of 2026 to adopt Workstream 1 of the Tax Reform proposals, a. the individual standard rate of income tax shall be reduced to 15%, with 20% becoming an individual higher rate of income tax; and the higher rate will apply at a defined threshold (£32,400) as agreed on 8 November 2024, with appropriate adjustments to reflect the impact of inflation between that date and the date of implementation;

Voting Pour delivers this

Agreeing that the individual standard income tax rate shall be reduced to 15% as part of the tax reform package advances the overall taxation decision the promise commits to delivering.

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 rate increases is part of the tax reform package, advancing the decision the promise commits to not delaying.

Proposition 4

Motion put to the States: 4. To direct the preparation of such legislation as may be necessary to give effect to the above decisions. The above Propositions have been submitted to His Majesty’s Procureur for advice on any legal or constitutional implications in accordance with Rule 4(1)(c) of the Rules of Procedure of the States of Deliberation and their Committees

Voting Pour delivers this

Directing preparation of legislation to give effect to tax reform decisions advances the overall taxation decision the promise commits to not delaying.

Motion under Article 7(1)

Motion put to the States: To suspend Rule 24(2) the Rules of Procedure of the States of Deliberation and their Committees to the extent necessary to permit the sursis set out below to be debated.

Voting Contre delivers this

This motion sought to suspend procedure to permit a sursis that would have delayed the tax reform debate, contrary to the promise not to allow the taxation decision to be delayed.

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 all work on corporate tax reform, which would delay the overall taxation decision the promise commits to not delaying.

Why this counts against the promise: Deputy David Dorrity promised voters he would not allow the taxation decision to be delayed and would judge alternative proposals on their merits, yet on 26 February 2026 he voted Pour on a motion to direct the Policy & Resources Committee to immediately cease all work on territorial corporation tax — a vote that, by removing an option from consideration, worked against his commitment to keep the full range of taxation decisions in play rather than shelving them.

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, undermining the broader tax reform package of which the GST-plus proposal is the centrepiece.

Why this counts against the promise: Deputy David Dorrity, who had promised to support GST-plus as the fairest way to strengthen Guernsey's finances, voted Pour on 26 February 2026 on a motion to direct the Policy & Resources Committee to cease all work on territorial corporation tax, when voting Contre would have kept the broader tax review — including GST-plus — on track, making his vote inconsistent with his manifesto 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 proposition approved GST at 5% with an Essentials Cost Relief Payment scheme, which is the GST-plus model the promise explicitly supports as the fairest means of strengthening finances.

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 prevent GST from being introduced entirely, directly opposing the promise to support the GST-plus proposal.

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 ordinance directly relates to the financial services regulatory framework, bearing on the promise to address regulatory obstacles to growth.

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 and Accounts directly bears on financial services regulation and oversight, touching on the regulatory environment the promise commits to improving.

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 overall Government Work Plan 2026-2029 covering finances, housing and schools materially bears on the promise to work with fellow deputies to address these areas.

Proposition 2 As amended

Motion put to the States: 2. To agree the inclusion of the 26 projects listed in Table 2 within the Major Projects Portfolio - Pipeline stage, subject to the following amendment: “In Table 2 of the Policy Letter, immediately after the words “Complex Residential & Education on Island” substitute the words “Committee for Health & Social Care” for the words “Committee for Home Affairs” and immediately after the words “Beau Sejour Leisure Centre ReDevelopment/Rebuild (Beau Sejour Review) substitute the words “Committee for Education, Sport & Culture” for the words “Committee for the Environment & Infrastructure”.

Voting Pour delivers this

Agreeing inclusion of projects in the Pipeline stage, which includes education projects, directly relates to the promise to complete school renovation and building works swiftly.

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

Directing the Housing Committee to consider alternatives to Mortgage Interest Relief for first-time buyers directly bears on the promise to support affordable housing for lower earners and young people.

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

Agreeing to amend the Open Market Housing Register Law to confer powers on the Committee for Housing bears on the promise to work on the Housing Committee to remove barriers to building and managing new homes.