Jennifer Strachan

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

Directing consideration of innovative funding alternatives for first-time buyers bears directly on the promise to prioritise innovative housing development.

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Motion put to the States: 16. To agree that the project for site clearance at Leale's Yard is added as a delivery project in the current Major Projects Portfolio.

Voting Pour delivers this

Adding Leale's Yard site clearance as a delivery project supports innovative housing development on brownfield/town centre sites as promised.

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Motion put to the States: The States are asked to decide:- Whether, after consideration of the Policy Letter entitled 'Remediation of PFAS Contaminated Soil at Guernsey Airport' dated 24th April 2026, they are of the opinion:- 1. To direct the Policy & Resources Committee to increase the existing capital vote for the removal and disposal of PFAS contaminated soil at Guernsey Airport, funded from the Capital Reserve to a maximum of £16.54 million to fund the excavation, transportation and off-island treatment of PFAS contaminated soils at the airport in accordance with the remediation solution of soil washing including the professional fees and contingencies, as described in paragraphs 4.5, 4.10-4.14 and section 6 of the Policy Letter.

Voting Pour delivers this

Remediating PFAS-contaminated soil at Guernsey Airport advances releasing contaminated land as promised.

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Motion put to the States: 16. To agree that the project for site clearance at Leale's Yard is added as a delivery project in the current Major Projects Portfolio.

Voting Pour delivers this

Adding the Leale's Yard brownfield site clearance to the Major Projects Portfolio directly advances the promise to release redundant/brownfield sites for housing.

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Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled "The Lending, Credit and Finance (Equity Release Mortgages) (Guernsey) Ordinance, 2026" and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Approving the Equity Release Mortgages Ordinance provides an innovative financial mechanism relevant to the promise to explore funding for old age care.

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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

This motion directs exploration of alternative funding schemes to assist first-time buyers and those in greater housing need, directly advancing the promise to explore innovative funding for first-time buyers.

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Motion put to the States: Whether they are of the opinion to approve the draft Projet de Loi entitled "The Country Hospital Charitable Fund (Guernsey) Law, 2025", and to authorise the Bailiff to present a most humble petition to His Majesty praying for His Royal Sanction thereto.

Voting Pour delivers this

Approving the Country Hospital Charitable Fund Law supports charity partnerships that can provide preventative health support as the promise commits to.

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Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Projet de Loi entitled "The Family Allowances and Social Insurance (Guernsey) (Amendment) Law, 2026", and to authorise the Bailiff to present a most humble petition to His Majesty praying for His Royal Sanction thereto.

Voting Pour delivers this

Approving the Family Allowances and Social Insurance Amendment Law relates to parental leave legislation, which the promise to support new parental leave legislation bears on.

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Motion put to the States: At the end of Proposition 1 insert the words “, subject to excluding the following: “a) the introduction of a goods and services tax; b) the changes to social security contributions; c) the introduction of new, and changes to, transport taxes”.

Voting Contre delivers this

This amendment would exclude GST, social security changes and transport taxes from the tax reform, narrowing the package; opposing this exclusion advances a comprehensive fair tax solution.

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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

Introducing a Child Responsibility Tax Allowance as part of tax reform bears on the promise to protect the poorest, providing targeted relief within the tax package.

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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

This motion would cease all work on GST and rescind prior resolutions on tax reform; voting contre advances the promise to work towards a fair tax solution rather than abandoning reform.

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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

This motion would reject both GST and income tax/social security reforms; opposing it advances the promise to deliver a fair tax solution.

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Motion put to the States: To sursis the propositions either until such time that Members of the States have received the following: i) a report from the new Chief Resourcing Officer on the States finances; and ii) evidence that the Revenue Services has resolved its backlog and can demonstrate that it is successfully able to manage its future workflow, or by 19th July 2028, whichever is earlier.

Voting Contre delivers this

This sursis motion would delay tax reform; voting contre advances the promise by keeping tax reform on track.

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Motion put to the States: To delete the propositions and substitute therefor: 1. To direct the States Assembly and Constitution Committee to return to the States at its meeting on 21st October 2026 with arrangements for the holding (under the provisions of the relevant legislation) of a referendum on Tax reform. 2. To direct the Committee to agree that the question to be put to the electorate in the referendum shall be in a binary form along the following lines: “Do you support the introduction of a GST (goods and services tax)? Yes or No.”.

Voting Contre delivers this

This amendment would replace tax reform with a referendum directive, delaying substantive tax reform; voting contre advances the promise to work towards a fair tax solution.

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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

This motion would cease all work on GST, which is a core component of the tax reform package; the promise is to work towards a fair tax solution, and opposing cessation of reform work advances that goal.

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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

This motion adopts GST at 5% with an Essentials Cost Relief Payment scheme designed to protect lower-income households, which bears directly on the promise of a fair tax solution protecting the poorest.

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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

Reducing the individual standard income tax rate to 15% with a higher rate threshold is part of the tax reform package and bears on fairness in taxation.

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Motion put to the States: AND (IRRESPECTIVE OF THE STATES’ DECISION ON PROPOSITIONS 1b OR 1c) d. supplies sold by registered charities should be exempt from the Goods and Services Tax and that provision should be made to allow registered charities to reclaim the Goods and Services Tax incurred on supplies purchased as outlined in section 8; AND e. the proposed International Services Entity scheme should incorporate international insurance services and e-gaming activities; AND f. The application of all other exempt and zero-rated supplies should be as outlined in Section 8.

Voting Pour delivers this

Exempting registered charities from GST is a protective measure for poorer communities served by charities, bearing on the promise to protect the poorest in a fair tax solution.

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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

Directing consideration of changes to Mortgage Interest Relief to better assist first-time buyers and those in greater need bears on the promise of a fair tax solution protecting the poorest.

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Motion put to the States: That the States approve the single Proposition regarding funding (up to £10.69 million) for the repair and replacement of the QEII Marina gates.

Voting Pour delivers this

This motion approves funding for the QEII Marina gate repair and replacement, directly delivering the promise to update the harbour.

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Motion put to the States: The States are asked to decide:- Whether, after consideration of the Policy Letter entitled 'QEII Marina Gate Replacement (and the Associated Infrastructure)' dated 18 May 2026, they are of the opinion:- 1. To authorise the Policy & Resources Committee, following consideration and approval of the Full Business Case, to approve the release of funding of up to a maximum of £10.7 million for the replacement of the QEII Marina gates and associated infrastructure, through an interest bearing loan of up to £5.35 million and a grant from the General Revenue Reserve of up to £5.35 million.

Voting Pour delivers this

This motion authorises the QEII Marina Gate replacement project, directly advancing the promise to prioritise updating the harbour.

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Motion put to the States: To insert at the end of the Proposition the following: “subject to inserting after “P.2026/31 – Committee for Housing – Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy” in paragraph (g) the following: “P.2026/38 – States’ Trading Supervisory Body – QEII Marina Gate Replacement (and the Associated Infrastructure) P.2026/39 – Policy & Resources Committee – Prioritisation of Legislative Drafting P.2026/40 – Policy & Resources Committee – 2026 Report on Extant States’ Resolutions”.

Voting Pour delivers this

This amendment inserts the QEII Marina Gate Replacement into the schedule for States business, facilitating the harbour update the promise commits to.

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Motion put to the States: 4. To approve the inclusion in the delivery stage of the Guernsey Dairy Essential Works project with a funding envelope of up to £6.0m; and to note that the States' Trading Supervisory Board will bring forward a separate policy letter, requesting approval for the inclusion in the delivery stage of the QEII Marina Gates Replacement project.

Voting Pour delivers this

This proposition notes the States Trading Supervisory Board will bring forward a policy letter on QEII Marina Gates, moving the harbour update forward.

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Motion put to the States: 16. To agree that the project for site clearance at Leale's Yard is added as a delivery project in the current Major Projects Portfolio.

Voting Pour delivers this

Adding the Leale's Yard site clearance to the Major Projects Portfolio directly advances developing brownfield and underused States property as promised.

Official voting record →