George Oswald

Motion put to the States: To direct the Policy & Resources Committee and the Committee for Housing to take all such steps as are necessary to ensure that the States are provided with the opportunity to consider in the 2028 Budget options to introduce a tax free Guernsey Property Savings Account (GPSA) to incentivise and better enable savings by first-time buyers for the purposes of buying a home in Guernsey or Alderney. (inserted by A55)

Voting Pour delivers this

Options for a tax-free Guernsey Property Savings Account would help people save for a first home.

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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

Directs consideration of alternatives to Mortgage Interest Relief to better assist first-time buyers, directly supporting first-time buyer assistance.

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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

Inserts a proposition to consider tax-relief options to better assist first-time buyers and homeowners in greater need.

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Motion put to the States: To direct the Policy & Resources Committee, in consultation with the Committee for Employment & Social Security, as part of the Government Work Plan Super Priority 'Shape and Strengthen Focus on Early Years and Families.' to consider the re-introduction of child allowances or credits, alternative tax or Social Security measures, and existing measures including, but not limited to, Family Allowance, charge of child and dependent relative tax provisions, reporting as soon as practical to the States of Deliberation with recommendations which should include costed, targeted measures that most effectively support families with the costs of raising children.(As inserted by A24 and amended by A55)

Voting Pour delivers this

Directs consideration of child allowances or credits under the Early Years and Families super priority, supporting early years investment.

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Motion put to the States: To insert two additional propositions as follows: “3A. To direct the Policy & Resources Committee to introduce a Child Responsibility Tax Allowance (as defined in the explanatory memorandum) in respect of each dependent child for the purposes of income tax, with effect from implementation of the wider tax reform package, or as soon as reasonably practicable thereafter, and 3B. to direct the Policy & Resources Committee, in developing the detailed proposals, to undertake fiscal and distributional analysis using Revenue Service data, including consideration of the interaction of the proposed allowance with existing child-related tax provisions and the overall impact of the measure within the wider tax reform package.”.

Voting Pour delivers this

A Child Responsibility Tax Allowance supports families with young children, in line with early years investment.

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Motion put to the States: Whether, after consideration of the Policy Letter ''Tax Reform 2026'' dated 8 June 2026, they are of the opinion: 1. To direct the Policy & Resources Committee to implement the package of tax reforms to make Guernsey and Alderney more financially sustainable as set out in sections 9 and 10 with the rates and thresholds as described in Appendix 7, save that, in relation to GST, food produced or grown by small independent suppliers is to be taxed at a rate of 0% and not at 3%, and with the following clarifications, and subject to the following: A) the Policy & Resources Committee, working with the Committee for Employment & Social Security, shall not bring GST into operation unless: i. the associated personal income tax and social security contribution mitigations are in force and operational, and are being applied through the relevant deduction, collection and assessment arrangements, before GST becomes chargeable; ii. the approved GST-related increases in the States Pension, income support and other benefits have taken effect, with payments at the increased rates commencing before GST becomes chargeable; and iii. the Essential Costs Relief Payment arrangements are in force and operational; for the purpose of this Proposition, an intention to apply relief retrospectively, make compensatory payments later or complete the necessary systems after GST has commenced shall not constitute implementation of the Mitigation Measures; b) the Policy & Resources Committee: i. shall defer the commencement of GST where any of the conditions in this Proposition 1(a) cannot be met; ii. shall revise the implementation timetable so that those conditions are met, including any necessary alignment with the commencement of a tax or contribution year; and iii. shall report promptly to the States on the reason for the delay, its financial implications and the revised timetable; c) no authority otherwise given under this item shall permit GST to commence in advance of compliance with those conditions; d) the Policy & Resources Committee and the Committee for Employment & Social Security, before any instrument bringing GST into operation is made or submitted for approval, shall publish a joint implementation assurance report: i. identifying each Mitigation Measure, its commencement date and the date from which its financial effect will be delivered; ii. setting out the evidence that the necessary legislation, staffing, systems, payroll interfaces, assessment arrangements and payment processes are ready to deliver the measures in accordance with this Proposition; and iii. identifying any outstanding implementation risks and explaining how those risks have been addressed, including the arrangements for receiving and determining Essential Costs Relief Payment Claims; e) where compliance depends upon an event occurring after publication of that report, the Committees shall publish confirmation that the event has occurred before GST becomes chargeable, if the conditions cannot be met, the terms under this proposition at 1(b) shall apply notwithstanding any commencement date previously appointed; f) the legislation implementing GST shall give effect to these commencement conditions and shall not confer power to dispense with them by administrative decision; and

Voting Pour delivers this

The main Tax Reform 2026 proposition implements a broader package including GST and income tax restructuring; voting Pour delivers a broader, rebalanced tax system.

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Motion put to the States: To insert an additional proposition as follows: “To agree in principle that a new Proportional Property Tax (PPT), based on property value, and Land Value Tax (LVT) based on the unimproved value of a parcel of land, should be investigated and to direct the Policy & Resources Committee to return to the States no later than June 2028 with proposals which should include consideration of: a) How property tax should be calculated and applied and whether there should be any exemptions; b) Whether a new tax should be applied in addition to or instead of Domestic Tax on Real Property; c) A mechanism to allow pensioners and low-income households to defer the payment of property taxes until the sale or the transfer of the property to a new owner; d) The potential to partly or fully replace Document Duty or for specified categories of property purchase, including: i) first-time buyers only, or ii) purchases of principal private residences only, or iii) for all residential purchases. e) The potential to partly fund an increase to the scale of the amount of interest paid that is allowable for Mortgage Income Tax Relief for Income Tax; f) A premium rate of Proportional Property Tax for second homes, unoccupied homes, and properties in foreign ownership; g) A banded or tiered mechanism to allow lower rates for residences at lower values.".

Voting Pour delivers this

Investigating a proportional property tax and land value tax explores broader and fairer revenue sources.

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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 Contre delivers this

The amendment would scrap GST and the associated reforms from the programme, working against a broader, rebalanced system; opposing it advances the promise.

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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 Contre delivers this

The amendment would declare that GST shall not be introduced and cease related work, which works against broadening the tax base; voting Contre advances the promise.

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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

The amendment would rule out GST and cease related work, closing off the debate and a broader base; opposing it keeps the option open.

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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 Pour delivers this

Adopting a 5% GST with an Essentials Cost Relief Payment broadens the tax base, so voting Pour advances a broader tax system, though the promise does not commit to GST itself.

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Motion put to the States: To agree that: a) the expenditure reductions assumed within the financial modelling supporting this Policy Letter shall be supported by a published Savings and Service Optimisation Programme; b) the Programme shall identify, for each financial year to 2029: i. each individual savings or service optimisation initiative; ii. the Committee responsible for delivery; iii. the expected annual financial benefit; iv. the implementation timetable; v. delivery milestones; vi. the principal delivery risks; and vii. whether the saving is cashable, recurring or non-recurring; c) the Policy & Resources Committee shall report to the States half-yearly on progress against the Programme, including any variance between projected and realised savings and any replacement measures proposed where savings are not achieved; and d) the 2030 Assurance Review (or such other method in the event the 2030 Assurance Review is not approved) shall include an independent assessment of the extent to which the assumed expenditure reductions have been delivered and whether they have proved sustainable. (inserted by A13)

Voting Pour delivers this

A published Savings and Service Optimisation Programme with identified initiatives promotes measurable efficiency in public services.

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Motion put to the States: 1. To insert a new Proposition: "To agree that: a) the expenditure reductions assumed within the financial modelling supporting this Policy Letter shall be supported by a published Savings and Service Optimisation Programme; b) the Programme shall identify, for each financial year to 2029: i. each individual savings or service optimisation initiative; ii. the Committee responsible for delivery; iii. the expected annual financial benefit; iv. the implementation timetable; v. delivery milestones; vi. the principal delivery risks; and vii. whether the saving is cashable, recurring or non-recurring; c. the Policy & Resources Committee shall report to the States half-yearly on progress against the Programme, including any variance between projected and realised savings and any replacement measures proposed where savings are not achieved; and d. the 2030 Assurance Review (or such other method in the event the 2030 Assurance Review is not approved) shall include an independent assessment of the extent to which the assumed expenditure reductions have been delivered and whether they have proved sustainable."

Voting Pour delivers this

The amendment requires a published Savings and Service Optimisation Programme, supporting accountability for efficiency.

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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.”.

Voting Pour delivers this

Requires published metrics on major project performance against plan and budget, which supports value-for-money measurement.

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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

Zero-based budgeting reviews spending from first principles, supporting value for money.

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Motion put to the States: 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.

Voting Pour delivers this

Requires public reporting on major project performance against plan and budget, which supports value-for-money measurement.

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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

The amendment adds zero-based budgeting, supporting scrutiny of value for money.

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Motion put to the States: To substitute in Proposition 1 the word “and” for the full stop and to insert, immediately after Proposition 1, the following additional Proposition: “1A. To agree, notwithstanding Proposition 1, that the Essential Cost Relief Payment shall not form part of the Tax Reform 2026 package and, accordingly: a) to rescind resolution I 1(b)(ii) of Billet d’Etat III of 2026 made on 26th February 2026, insofar as it provides for the implementation, administration, uprating and review of an Essential Cost Relief Payment scheme; b) to rescind that part of Resolution 1 2 of Billet d’Etat III of 2026 made on 26th February 2026 that requires proposals for any future increase in the standard rate of a goods and services tax to include a compensatory adjustment to the level of the Essential Cost Relief Payment; and c) to direct the Policy & Resources Committee and the Committee for Employment & Social Security to make such consequential changes to the implementation of the Tax Reform 2026 package as are necessary to give effect to this resolution.”.

Voting Contre delivers this

The amendment would remove the Essentials Cost Relief Payment from the package, removing the protection for struggling households; voting Contre keeps it.

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Motion put to the States: In Proposition 1, immediately after the words “Appendix 7” insert the following words “subject to zero rating food and non-alcoholic drink for any goods and services tax”.

Voting Pour delivers this

Zero-rating food and non-alcoholic drink within GST protects those already struggling from an extra burden, which is the condition of the promise.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise opposed extra burden on those struggling but did not specifically commit to zero-rating food and drink as the mechanism; a deputy could vote against this particular amendment while still pursuing the broader goal through alternative means such as a tiered rate structure or targeted compensation measures.

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Motion put to the States: To insert, in Proposition 1 immediately after the words “Appendix 7” the following: “Subject to the following: a) the Policy & Resources Committee, working with the Committee for Employment & Social Security, shall not to bring GST into operation unless: i. the associated personal income tax and social security contribution mitigations are in force and operational, and are being applied through the relevant deduction, collection and assessment arrangements, before GST becomes chargeable; ii. the approved GST-related increases in the States Pension, income support and other benefits have taken effect, with payments at the increased rates commencing before GST becomes chargeable; and iii. the Essential Costs Relief Payment arrangements are in force and operational. for the purposes of this Proposition, an intention to apply relief retrospectively, make compensatory payments later or complete the necessary systems after GST has commenced shall not constitute implementation of the Mitigation Measures. b) the Policy & Resources Committee: i. shall defer the commencement of GST where any of the conditions in this Proposition 1(a) cannot be met; ii. shall revise the implementation timetable so that those conditions are met, including any necessary alignment with the commencement of a tax or contribution year; and iii. shall report promptly to the States on the reason for the delay, its financial implications and the revised timetable. c) no authority otherwise given under this item shall permit GST to commence in advance of compliance with those conditions. d) the Policy & Resources Committee and the Committee for Employment & Social Security, before any instrument bringing GST into operation is made or submitted for approval, shall publish a joint implementation assurance report: i. identifying each Mitigation Measure, its commencement date and the date from which its financial effect will be delivered; ii. setting out the evidence that the necessary legislation, staffing, systems, payroll interfaces, assessment arrangements and payment processes are ready to deliver the measures in accordance with this Proposition; and iii. identifying any outstanding implementation risks and explaining how those risks have been addressed, including the arrangements for receiving and determining Essential Costs Relief Payment claims. e) where compliance depends upon an event occurring after publication of that report, the Committees shall publish confirmation that the event has occurred before GST becomes chargeable. If the conditions cannot be met, the terms under this Proposition at 1(b) shall apply notwithstanding any commencement date previously appointed. f) the legislation implementing GST shall give effect to these commencement conditions and shall not confer power to dispense with them by administrative decision.”.

Voting Pour delivers this

Conditioning GST commencement on associated income tax and social security offsets bears directly on the 'no extra burden on those struggling' condition.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was for a tiered consumption tax that places no extra burden on those struggling, and the amendment would bar GST from starting until mitigation measures (benefit increases, tax and contribution relief, essential costs payments) were operational, but voting against it is a vote on commencement sequencing and safeguards rather than on the principle, and a deputy could oppose it while still pursuing protection for low-income households by other means.

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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 Pour delivers this

A flat 5% GST on all foodstuffs is not tiered, but it is paired with a relief payment for low-income households; it partly tests the tiered/no-burden condition.

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Motion put to the States: 15. To direct the Committee for the Environment & Infrastructure in consultation with the Policy & Resources Committee to implement an additional First Registration Duty charge for private high value vehicles during 2026.

Voting Pour delivers this

An extra first registration duty on high-value private vehicles is a higher charge on conspicuous consumption that does not burden struggling households.

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