Amendment 23 · P.2026/49CarriedLodged 17 Jul 2026
MOTION UNDER ARTICLE 7(1) OF THE REFORM (GUERNSEY) LAW, 1948▾
MOTION UNDER ARTICLE 7(1) OF THE REFORM (GUERNSEY) LAW, 1948
To suspend Rule 24(2) of the Rules of Procedure of the States of Deliberation and their Committees to the extent necessary to permit the amendment below to be debated.
AMENDMENT
To insert an additional proposition as follows:
''To agree that, as a matter of fiscal policy, growth in total States expenditure (revenue and social security spending) should not exceed inflation over the financial years 2027, 2028 and 2029 save where the States expressly resolve that exceptional circumstances justify a departure from that principle.''.
Carried on a recorded vote, Pour 15, Contre 12, Ne vote pas 7. Taken on 17 Jul 2026. Led by Mark Helyar. Official filing →
Amendment 27 · P.2026/49Lodged, not movedLodged 17 Jul 2026
To suspend Rule 24(2) of the Rules of Procedure of the States of Deliberation and their Committees to the extent necessary to permit the amendment below to be debated.
The Assembly never reached it, so there is no Hansard record of it being moved. Led by Garry Collins. Official filing →
Amendment 13 · P.2026/49Lodged, not movedLodged 7 Jul 2026
To insert a new Proposition:▾
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."
The Assembly never reached it, so there is no Hansard record of it being moved. Co-proposed by Garry Collins. Official filing →
Amendment 14 · P.2026/49Debated and defeatedLodged 7 Jul 2026
To delete Propositions 1 to 3 and substitute therefor:▾
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:
a revised implementation programme;
a revised implementation budget;
revised estimates of one-off implementation costs;
revised estimates of ongoing administration costs;
revised estimates of annual recurring revenues; and
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.”.
Defeated on a recorded vote, Pour 15, Contre 23, Ne vote pas 2. Taken on 16 Jul 2026. Co-proposed by Garry Collins. Official filing →
Amendment 1 · P.2026/49Debated and defeatedLodged 3 Jul 2026
To delete all propositions and to substitute therefor:▾
To delete all propositions and to substitute therefor:
“1. To agree to establish, by no later than September 2026, and in accordance with Rule 53 of the Rules of Procedure of the States of Deliberation and their Committees, a States' Investigation & Advisory Committee to be known as the Appropriations Committee whose mandate shall be to;
a. identify core services provided by the States of Guernsey across all committees and service areas which of those services; must be delivered by the States of Guernsey, would be better suited to being commissioned by others, should be paid for by users and should cease;
b. consider new methods of taxation and contributions systems of the States to ensure a steady and stable financial future or to propose suitable reform to existing methods; and
c. investigate all other public sector expenditure for sustainable savings, efficiencies, optimisation, harmonisation or other, as the case may be.
2. To direct all Committees of the States to make available the resources necessary for the Appropriations Committee to fulfil its mandate.
3. To direct the Policy & Resources Committee to release funding up to £100,000 from the budget reserve, should it be deemed necessary by the Appropriations Committee.
4. To direct the Appropriations Committee to report back to the States with its findings and recommendations as soon as possible but no later than December 2028.
5. The Committee's membership shall be:
a. President, who shall be referred to as Chair, elected by the States, who must have completed a minimum of one complete political term, and is not a member of the Policy & Resources Committee or the Committee for Employment and Social Security;
b. Four members elected by the States, who are not Members of the Policy & Resources Committee or the Committee for Employment and Social Security; and
c. One member appointed by the Policy & Resources Committee, who is a member of the Policy & Resources Committee but not its President; and
d. One member appointed by the Committee for Employment & Social Security, who is a member of the Committee for Employment & Social Security but not its President.”.
Defeated on a recorded vote, Pour 11, Contre 29, Ne vote pas 0. Taken on 16 Jul 2026. Led by Garry Collins. Official filing →
Amendment 2 · P.2026/7Debated and defeatedLodged 23 Feb 2026
Tax Reform: Workstream 1 Amdt 2
To insert an additional proposition as follows:▾
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;”.”.
Defeated on a recorded vote, Pour 13, Contre 23, Ne vote pas 1. Taken on 26 Feb 2026. Co-proposed by Mark Helyar. Official filing →
Amendment 2 · P.2025/136Lodged, not movedLodged 28 Jan 2026
Guernsey's Fiscal Policy Framework Amendment 2
1. In Proposition 2, to insert immediately after the words “Fiscal Policy Framework” the following “, and, where relevant, an analysis of how decisions will impact compliance with the Framework and, where relevant, an assessment of the likely economic implications of proposed fiscal restraint, delay or reprioritisation…▾
1. In Proposition 2, to insert immediately after the words “Fiscal Policy Framework” the following “, and, where relevant, an analysis of how decisions will impact compliance with the Framework and, where relevant, an assessment of the likely economic implications of proposed fiscal restraint, delay or reprioritisation, together with an explicit acknowledgement where material economic trade-offs are being accepted”.
2. In Proposition 1, to insert immediately after the words “defined within it” the following “, subject to the following amendments:
“1.In paragraph 3.4 of the Policy letter, to insert the words “and inflation” after the words “exceed the rate at which growth”.
2.To delete paragraph 3.5 of the Policy letter and replace with the following:
“3.5In a small jurisdiction the trajectory of growth can be volatile and highly susceptible to external stressors, many of which lie beyond the island’s control. It does not, however, diminish the importance of ensuring that fiscal decisions are designed to support sustainable economic activity, productivity and resilience, recognising that even modest and well targeted improvements in economic performance materially strengthen the Island’s long-term fiscal position and its capacity to fund public services sustainably. Increased economic growth must remain a vitally important element of any forward-looking strategy if the demographic and standard of living issues of the Island are to be addressed.”.
3.To delete paragraph 3.6 and replace with the following:
“3.6Whilst it is essential to run a disciplined balanced budget over the rolling medium term, this must be done in a way that actively encourages and does not restrict economic growth.”.
4.To insert an additional paragraph after paragraph 2.7:
“2.7AIn applying this Framework, medium and long-term fiscal decisions should be informed not only by their impact on income, expenditure, reserves and debt, but also by an assessment of their likely effects on economic activity, productivity, labour participation and the Island’s long-term economic resilience. This is intended to ensure that fiscal sustainability and economic sustainability are considered together, recognising their interdependence.”.”.
The Assembly never reached it, so there is no Hansard record of it being moved. Led by Jennifer Strachan. Official filing →
Amendment 1 · P.2025/136Lodged, not movedLodged 20 Jan 2026
Guernsey's Fiscal Policy Framework - Amendment 1
To delete Proposition 1 and replace with the following:▾
To delete Proposition 1 and replace with the following:
“1.To agree that the Policy Letter entitled ‘Guernsey’s Fiscal Policy Framework’, dated 21st November 2025, be not approved, and to direct Policy & Resources Committee to return to the States with a revised Fiscal Policy Framework which addresses 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.”.
To delete Proposition 2 and replace with the following:-
“2.To direct the Policy & Resources Committee to include within any policy letters dealing with projections of States finances, analysis of how decisions will impact compliance with any revised Fiscal Policy Framework approved by the States.”.
In Proposition 3, delete sub-paragraphs (a) and (b) and immediately after the words “Fiscal Policy Panel to” insert the words “review the remit, commissioning arrangements and reporting lines of the Fiscal Policy Panel, and to return to the States with proposals to strengthen its independence and accountability prior to any approval of a revised Fiscal Policy Framework.”.
In Proposition 4, after the words “to develop” insert the words “, for subsequent consideration by the States, and without presupposing the adoption of the Fiscal Policy Framework, and to ensure that no assumptions as to borrowing capacity or fiscal headroom are treated as agreed unless and until approved by the States,”.
The Assembly never reached it, so there is no Hansard record of it being moved. Led by Andy Sloan. Official filing →
Amendment 1 · P.2025/143CarriedLodged 20 Jan 2026
Government Work Plan 2026-2029 Amendment 1
In Proposition 5, to insert immediately before the full stop the following:▾
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”.
Carried by recorded vote, Pour 37, Contre 0, Ne vote pas 0. Taken on 28 Jan 2026. Co-proposed by Lindsay de Sausmarez. Official filing →
Amendment 2 · P.2025/143CarriedLodged 20 Jan 2026
Government Work Plan 2026-2029 Amendment 2
To insert two additional propositions as follows:▾
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.”.
Carried by recorded vote, Pour 35, Contre 0, Ne vote pas 3. Taken on 28 Jan 2026. Co-proposed by Lindsay de Sausmarez. Official filing →
Amendment 6 · P.2025/143CarriedLodged 20 Jan 2026
Government Work Plan 2026-2029 Amendment 6
To insert an additional proposition as follows:▾
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.”
Recorded vote: Pour 35, Contre 0, Ne vote pas 1. Taken on 29 Jan 2026. Co-proposed by Rob Curgenven. Official filing →
Amendment 1 · P.2025/121Debated and defeatedLodged 27 Oct 2025
To delete proposition 20 and replace with the following proposition:▾
To delete proposition 20 and replace with the following proposition:
“20.To approve Committee Net Expenditure for 2026 totalling £650.55m as set out in the following table:
Service Area
2026 Revenue Cash Limit (£’000s)
Corporate Services 89,649
Economic Development 12,740
Education, Sport & Culture 97,893
Employment & Social Security 88,717
Environment & Infrastructure 16,451
Health & Social Care 252,705
Home Affairs 43,118
Housing 8,466
Policy & Resources 16,725
Scrutiny Management Committee 626
States’ Assembly & Constitution Committee 85
Development & Planning 1,343
Overseas Aid & Development 5,026
States’ Trading Supervisory 1,660
Royal Court 2,732
Law Officers 7,784
Pooled Budgets 1,009
Budget Reserve including GWP initiatives 6,320
Savings to be Delivered (2,500)
Total Committee Net Expenditure 650,549
Recorded vote: Pour 13, Contre 25, Ne vote pas 1. Taken on 4 Nov 2025. Led by Andy Sloan. Official filing →
Amendment 1 · P.2025/116Lodged, not movedLodged 14 Oct 2025
To insert two new propositions as follows:▾
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.”.
The Assembly never reached it, so there is no Hansard record of it being moved. Led by Andy Sloan. Official filing →
