John Gollop

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

The motion adds site clearance at Leale's Yard as a delivery project in the Major Projects Portfolio, which advances restarting the site's redevelopment.

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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 Severe Disability and Carer's Allowance Ordinance, 2025'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

The Severe Disability and Carer's Allowance Ordinance sets disability benefit rates and so bears on maintaining their real value.

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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 Social Insurance (Rates of Contributions and Benefits etc.) Ordinance, 2025'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

The Social Insurance rates Ordinance sets benefit and pension rates and so bears on maintaining their real value.

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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

The motion approves the Equity Release Mortgages Ordinance, which creates the equity release scheme the promise supports; voting Pour delivers it.

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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 proposition implements the GST and income tax package that matches the promised consumption-tax-based approach.

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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 rule out GST and rescind earlier GST resolutions, which works against more consumption tax, so voting Contre advances the promise.

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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 drop GST and the associated reforms from the package, working against consumption-tax-funded fairer tax policy, so voting Contre advances the promise.

Considered and set aside: voting this way is not clearly a breach of the promise. Gollop promised support for a fair tax policy funded partly by more emphasis on consumption taxes, and the amendment he backed removes the proposed GST (a consumption tax) while adding transport taxes, corporate tax changes and a corporate levy, so the vote cuts against one named funding source but could still be read as pursuing fairness by a different route.

Official voting record →

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, removing the consumption tax the promise relies on, so voting Contre advances the promise.

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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

The motion introduces GST at 5% on a broad base, a form of consumption tax that the promise names as a funding source for fairer tax policy.

Considered and set aside: voting this way is not clearly a breach of the promise. Gollop promised support for fair taxation funded partly by more emphasis on consumption taxes, and the motion introduced a 5% GST on all foodstuffs with a flat relief payment; voting against could reflect objections to taxing food or to the design of the relief scheme rather than rejection of consumption taxes generally, so a breach needs an inference.

Official voting record →

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 proposition implements the package including the income tax rate and allowance changes, though it also brings in GST.

Official voting record →

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

The motion reduces the individual standard income tax rate to 15%, with a 20% higher rate above £32,400, close to the promised 15% rate on lower earnings.

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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

The motion exempts supplies sold by registered charities from GST and lets them reclaim GST on purchases, which is exactly the exemption promised; voting Pour delivers it.

Official voting record →

Motion put to the States: To insert the following additional Proposition: 1. To agree that tax reform shall be supported by a Whole-Government Economic Plan to strengthen Guernsey’s sustainable revenue base and inform future taxation requirements, while supporting prosperity, wellbeing and long, healthy and fulfilling lives. a. To direct the Committee for Economic Development, working with the Policy & Resources Committee and all other Committees of the States, to submit the Plan to the States for approval targeting 30 June 2027 but by no later than 31 December 2027, setting out: i. the principal barriers to sustainable economic growth, productivity and improved living standards, including the effects of taxation and other government policies and costs; ii. a prioritised programme to address those barriers, with responsible Committees, delivery milestones, resource requirements and measurable outcomes; iii. opportunities for public services, including healthcare and education, to support economic prosperity alongside their social purposes, through improved outcomes, effective use of resources and assets, and appropriate partnership and income generating activity; and iv. the expected contribution to public finances, distinguishing wider economic benefits from savings and income available to the States, and identifying uncertainties and implications for future taxation. b. To direct the Committee for Economic Development to maintain and coordinate delivery of the Plan, and all Committees to contribute within their mandates, provide progress information and work together to resolve dependencies and barriers, with unresolved matters requiring a States decision brought before the Assembly. c. To direct that delivery of the Plan shall be integrated with the Government Work Plan, Committee Work Plans, Major Projects Portfolio and annual Budgets, using existing resources and reporting arrangements wherever practicable. i. To agree that the Plan shall preserve existing committee mandates, project approval requirements and financial controls, and shall not itself authorise expenditure. d. To direct: i. the Committee for Economic Development to publish six-monthly progress reports following approval of the Plan, covering delivery, outcomes, expenditure, material barriers and corrective action; and ii. the Policy & Resources Committee to explain in subsequent annual Budgets how the Plan is supported, any material priorities left unfunded, and the evidence for any anticipated financial benefits included in its forecasts. e. To direct the Policy & Resources Committee to include in the 2030 assurance review (or such other review or report that may be approved by this resolutions) an assessment of the Plan’s delivery, the effectiveness of its coordination arrangements and its implications for the scale, composition and timing of any further taxation proposals.

Voting Pour delivers this

The amendment would add a Whole-Government Economic Plan to tax reform, which fits the promised economic recovery plan.

Official voting record →

Motion put to the States: Whether they are of the opinion to approve the draft Project de Loi entitled "The Criminal Justice (Cybercrime and Miscellaneous Amendments) (Bailiwick of 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

The Cybercrime law strengthens cyber-crime offences and powers, which advances improved cyber-crime services.

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