Candidate will introduce a monthly levy on properties vacant for more than six months to fund affordable housing.
“Vacant Property Levy: Monthly levy on homes vacant >6 months: Revenue funds affordable housing. Encourage ultra-rich to sell/rent at prices islanders can afford. Renovations and inheritances exempt.”
Deputy Goy actively advanced his manifesto promise by incorporating an 'Underutilised Property Levy' into his broader 'Productivity Incentivisation Tax' (PIT) package, tabled as an amendment to the States' tax reform debate in July 2026. However, on 16 July 2026, four of his five amendments — including the under-utilised property levy on vacant homes — were thrown out by the States Assembly without debate by a vote of 18–17 using a procedural rule, and a separate amendment of his (co-sponsored with Deputy Aidan Matthews, seeking to strip GST, the Social Security contribution rise and the Transport Tax out of the Tax Reform proposition entirely, and not part of the PIT package) was debated and heavily defeated 30 votes to seven. No committee investigation, policy letter, or further formal process to develop the levy was mandated by the States.
- Goy 'deeply disappointed' as tax ideas thrown out without debate – Guernsey Press
- Goy amendment finally debated – but then heavily defeated – Guernsey Press
- The PITS: Deputies slam 'disgraceful' decision not to debate David Goy's GST alternative – Bailiwick Express
- Deputy proposes radical alternative to P&R tax plan – Guernsey Press
Deputy’s response: I lodged the Underutilised Property Levy amendment during the July 2026 Tax Reform debate to raise revenue from those who use scarce Guernsey properties as passive stores of wealth or for speculation. A motion was subsequently brought to exclude it from the debate, and unfortunately that motion succeeded, preventing the amendment from being debated. This is only my first year as a Deputy, with three years remaining in the current term. - Deputy David Goy
