Lee Van Katwyk

Motion put to the States: To insert an additional proposition as follows: “SHOULD PROPOSITION 1 AND PROPOSITION 2 CARRY 3 (a) To agree that the Committee for Housing shall have the right of first refusal over the future use of the land at Lukis House, Swissville and Garden Hill for the delivery of Affordable Housing and mixed tenure housing, with such use to be given priority over alternative uses of the sites, subject to the Committee for Housing confirming the suitability and viability of the land for housing development; (b) To direct the Committee for Housing, in consultation with the Policy & Resources Committee, to identify the land required for housing development at these sites and undertake an outline viability assessment in order to identify preferred development strategies; (c) To direct the Committee for Housing to confirm its intentions for the use of such land no later than 31 December 2028 or 18 months before the planned opening of the new Children's Hub, whichever is earlier; (d) To direct the Policy & Resources Committee to reserve the land identified by the Committee for Housing under sub-paragraph 3(b) for housing purposes and, subject to any necessary statutory and property approvals, to make the land available for housing development following its vacation by the existing Health and Social Care users; (e) To direct the Policy & Resources Committee, not to allocate or commit any of the land at Lukis House, Swissville or Garden Hill to alternative uses until the Committee for Housing has had the opportunity to exercise its right of first refusal under sub-paragraph 3(a) unless the Committee for Housing has failed to confirm its intentions within the timeline specified in sub-paragraph 3(c).”

Voting Pour delivers this

Gives the Committee for Housing right of first refusal on States land for affordable housing, supporting housing delivery on States land.

Official voting record →

Motion put to the States: SHOULD PROPOSITION 1 AND PROPOSITION 2 CARRY 3 (a) To agree that the Committee for Housing shall have the right of first refusal over the future use of the land at Lukis House, Swissville and Garden Hill for the delivery of Affordable Housing and mixed tenure housing, with such use to be given priority over alternative uses of the sites, subject to the Committee for Housing confirming the suitability and viability of the land for housing development; (b) To direct the Committee for Housing, in consultation with the Policy & Resources Committee, to identify the land required for housing development at these sites and undertake an outline viability assessment in order to identify preferred development strategies; (c) To direct the Committee for Housing to confirm its intentions for the use of such land no later than 31 December 2028 or 18 months before the planned opening of the new Children's Hub, whichever is earlier; (d) To direct the Policy & Resources Committee to reserve the land identified by the Committee for Housing under sub-paragraph 3(b) for housing purposes and, subject to any necessary statutory and property approvals, to make the land available for housing development following its vacation by the existing Health and Social Care users; (e) To direct the Policy & Resources Committee, not to allocate or commit any of the land at Lukis House, Swissville or Garden Hill to alternative uses until the Committee for Housing has had the opportunity to exercise its right of first refusal under sub-paragraph 3(a) unless the Committee for Housing has failed to confirm its intentions within the timeline specified in sub-paragraph 3(c).

Voting Pour delivers this

Proposition giving Housing right of first refusal on States land for affordable housing, supporting housing delivery on States land.

Official voting record →

Motion put to the States: 2. To set the standard rates of contributory social insurance benefits as set out in Table 7 of the Policy Letter, from 4th January 2027.

Voting Pour delivers this

Sets standard rates of contributory benefits including pensions for 2027.

Official voting record →

Motion put to the States: 4. To set the weekly long-term care benefit at the rates set out in Table 13 of the Policy Letter, from 4th January 2027 and 5th July 2027.

Voting Pour delivers this

Sets the long-term care benefit rates for 2027, supporting long-term care.

Official voting record →

Motion put to the States: Whether they are of the opinion to approve the draft Projet de Loi entitled "The Long-term Care Insurance (Amendment) (Guernsey) Law, 2026", and to authorise the Bailiff to present a most humble petition to His Majesty praying for His Royal Sanction thereto subject to the following: “In section 1 – in subsection (2)(a)(c), for "20 years", substitute "10 years", in subsection (3), for "38 years of age", substitute "28 years of age" and for “20 years”, substitute “10 years””.

Voting Pour delivers this

Amends the Long-term Care Insurance Law, bearing on long-term care provision.

Official voting record →

Motion put to the States: In the additional proposition inserted by Amendment 23, immediately after the words "from that principle" insert the following wording: "subject to excluding expenditure under: a) The Social Insurance (Guernsey) Law, 1978; b) The Long-term Care Insurance (Guernsey) Law, 2002; and c) The Income Support (Guernsey) Law, 1971.”.

Voting Pour delivers this

Excludes social insurance, long-term care and income support spending from the expenditure cap, protecting pensioner and care benefits.

Considered and set aside: voting this way is not clearly a breach of the promise. The motion would have excluded Social Insurance, Long-term Care Insurance and Income Support expenditure from a principle set out in another amendment (apparently a spending constraint, though its content is not given here), which bears on pensioner benefits and long-term care; but the promise is general, the amendment's overall effect is not stated, and a deputy could vote against this carve-out while still pursuing those aims by other means.

Official voting record →

Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled ''The Long-term Care Insurance (Guernsey) (Rates) (No.2) Ordinance, 2025'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Sets long-term care insurance rates, bearing on long-term care options.

Official voting record →

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

Sets social insurance contribution and benefit rates including pensions, bearing on protecting pensioners' benefits.

Official voting record →

Motion put to the States: 1. To set the income support requirement rates at the rates set out in Tables 1 and 2 of the Policy Letter, from 9th January 2026.

Voting Pour delivers this

Sets income support requirement rates, protecting low-income households including pensioners.

Official voting record →

Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled ''The Education (Governance Boards) (Amendment) Ordinance, 2026'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Amends the Governance Boards Ordinance, advancing school governor powers.

Official voting record →

Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled ''The Education (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2026'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Commencement of the Education Amendment Law enabling governance boards, delivering devolution to governors.

Official voting record →

Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Education (Governance Boards) Ordinance, 2025" and to direct that the same shall have effect as an Ordinance of the States subject to amendments below: In section 1 - in the section heading for "Constitution" substitute "Purpose and constitution", and after subsection (1), insert – "(1A)The purpose of the governance board of a relevant educational establishment is to – (a)contribute to and promote the ethos and strategic direction of the establishment, (b)hold the headteacher and management to account in respect of safeguarding, educational standards, attendance, staff performance and professional development, (c)hold the headteacher and management to account in respect of the use of financial and other resources by the establishment, and (d)facilitate and promote the giving of effective and appropriate communication from parents, staff, learners and the community to the headteacher and management of the establishment.", (c)in subsection (2)(b) for "four" substitute "five", (d)at the end of subsection (2)(d) insert "and", and at the end of subsection (2)(e) for ", and" substitute ".", (e)delete subsection (2)(f), (f)in subsection (3)(b) for "six" substitute "seven", (g)at the end of subsection (3)(d) insert "and", and at the end of subsection (3)(e) for ", and" substitute ".", and (h)delete subsection (3)(f).". To delete Clause 4(7) and replace with the following Clause: “4 (7)The Director of Education (or a person nominated by the Director of Education for this purpose) may attend one meeting of each governance board each academic year, or more frequently only at the – invitation of that governance board, or the direction of the Committee, where the Committee has reasonable grounds to believe that there has been a material failure in governance, safeguarding, financial management, or compliance with applicable law or policy, and has recorded such grounds in writing.

Voting Pour delivers this

Approves the Education (Governance Boards) Ordinance, devolving governance to school boards.

Official voting record →

Motion put to the States: Whether they are of the opinion to approve the draft Projet de Loi entitled "The Education (Guernsey) (Amendment) 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

Education Law amendment creating governance boards and devolving powers to schools.

Official voting record →

Motion put to the States: To sursis consideration of the Projet de Loi entitled ‘The Education (Guernsey) (Amendment) Law, 2025’ and to direct the Committee for Education, Sport & Culture to return to the States with a revised Projet de Loi which— 1. revises and limits the Committee’s regulation-making powers ensuring that powers in respect of the constitution, powers and functions of Governance Boards vest clearly in the States of Deliberation by Ordinance and that the said regulation-making powers remain in-keeping with the scope envisaged by the Policy Letter, being to permit “operational changes to elements of the governance framework” to be made by the Committee for operational efficacy; and 2. sets out in full the proposed constitutional terms of reference of the Governance Boards, including their objectives, responsibilities and delegated and/or devolved powers, to apply from the commencement of the Law.

Voting Contre delivers this

Sursis would delay the Education Law and limit regulation-making powers; opposing it keeps devolution to boards moving.

Official voting record →

Motion put to the States: 1A To agree, notwithstanding Proposition 1, the following: i. 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 in the first year of implementation SUBJECT TO the rates and thresholds progressing as follows: with effect from 24 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £12,600 (provisional*); o Higher rate of Income Tax threshold: £30,500 (provisional*); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essentials Costs Relief Payment: set to reflect the estimated impact of a 4% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 4%; and, with effect from 48 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £13,000 (provisional*); o Higher rate of Income Tax threshold: £33,000 (provisional); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essential Costs Relief Payment: set to reflect the estimated impact of a 5% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 5%. *monetary thresholds to be adjusted for inflation prior to implementation ii. with the Committee for Employment & Social Security to recommend to the States of Deliberation annually uprating: o the personal Income Tax allowance; o the Social Security contributions allowance; o the Higher Rate of Income Tax threshold; o the Essentials Cost Relief Payment; and o the rates of the States Pension, Income Support and any other impacted benefits by a minimum of RPIX to ensure that the real value after inflation of the protection incorporated in the package of reform is maintained.”. iii. to include within the Fiscal Policy Framework a fiscal rule that GST shall not exceed 5%.

Voting Contre delivers this

Proposition 1A agrees to implement the tax reform package including GST; Contre opposes GST.

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 Contre delivers this

Main Tax Reform proposition to implement the package, including GST, as amended; Contre opposes introducing GST.

Official voting record →

Motion put to the States: 1. 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, the following: i. 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 in the first year of implementation SUBJECT TO the rates and thresholds progressing as follows: with effect from 24 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £12,600 (provisional*); o Higher rate of Income Tax threshold: £30,500 (provisional*); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essentials Costs Relief Payment: set to reflect the estimated impact of a 4% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 4%; and, with effect from 48 months following the implementation of changes to Income Tax and Social Security contributions and the introduction of a GST: o Social Security contributions allowance: £13,000 (provisional*); o Higher rate of Income Tax threshold: £33,000 (provisional); o Pre-emptive increase in pensions and other benefits: 0.6%; o Essential Costs Relief Payment: set to reflect the estimated impact of a 5% GST on a basket of essential goods as described in Billet d’État No III of 2026; o GST: 5%. *monetary thresholds to be adjusted for inflation prior to implementation ii. with the Committee for Employment & Social Security to recommend to the States of Deliberation annually uprating: o the personal Income Tax allowance; o the Social Security contributions allowance; o the Higher Rate of Income Tax threshold; o the Essentials Cost Relief Payment; and o the rates of the States Pension, Income Support and any other impacted benefits by a minimum of RPIX to ensure that the real value after inflation of the protection incorporated in the package of reform is maintained.”. iii. to include within the Fiscal Policy Framework a fiscal rule that GST shall not exceed 5%. 2. To delete Proposition 3 and replace it with: “To direct that before any increase in the rate of GST from 3% to 4%, or from 4% to 5% shall take effect, the Policy & Resources Committee shall publish an assurance review from the independent Fiscal Policy Panel affirming that in the Panel’s opinion the increase is consistent with the Fiscal Policy Framework and is necessary and appropriate having regard to the island’s fiscal, economic and inflationary environment and the impact of economic conditions and the proposed increase on lower- and middle income households. In the event that the Fiscal Policy Panel’s assurance review concludes that the scheduled increase in the rate of GST does not satisfy the requirements herein, the scheduled increase shall not take effect and shall instead be deferred for at least 12 months until the Panel concludes that the requirements have been met.”. 3. In Proposition 4, to insert after the words “to give effect to the above decisions” the following: “, and to direct that such legislation include provision requiring that any resolution to approve legislation that seeks to vary or repeal the legislative protections referred to in paragraph 10.4, and outlined in Resolution I. 2 of Billet d’État No III of 2026 made on the 26th February 2026, shall be deemed to have carried only if not less than two-thirds of the Members present vote in favour.”. 4. To insert an additional Proposition: “To direct the Policy & Resources Committee to take all such steps as are necessary to ensure that the States are provided with the opportunity to consider in the 2028 Budget Report options for an additional lifetime tax allowance (an Additional Earnings Allowance) in respect of otherwise taxable earned income to incentivise younger earners to remain, return or establish in the island.”. 5. To insert an additional Proposition: “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 Report options to introduce a tax-free Guernsey Property Savings Account (GPSA) to incentivise and better enable saving by first-time buyers for the purposes of buying a home in Guernsey or Alderney.”. 6. To insert an additional Proposition: “To direct the inclusion within the scope of longer-term work (envisaged in Appendix 3 of the Tax Review Sub-committee’s report) an examination of the role of Social Security contributions in Guernsey’s revenue base.”. 7. To replace the additional proposition to be inserted by Amendment 24 with the following: “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 the Focus on Early Years and Families,’ to consider the re-introduction of child tax 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.”.

Voting Contre delivers this

Amendment 55 adds a proposition implementing the tax reform package including GST; Contre opposes GST.

Official voting record →

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 17th March 2027 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 the tax reform package proposed by the Policy & Resources Committee? Yes or No.”.”.

Voting Pour delivers this

Amendment for a referendum on tax reform including GST; Pour puts GST to a vote rather than imposing it, but does not itself reject it.

Official voting record →

Motion put to the States: In Proposition 1 after “Appendix 7” insert the following: “, subject to replacing the proposed goods and services tax with an increase in the standard rate of income tax from 20 percent to a single rate at 22 percent, which increase is to be done as soon as practicable”.

Voting Pour delivers this

Amendment to replace the proposed GST with a 22% income tax rate; Pour removes GST from the package.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to oppose GST in favour of other options, and voting pour on this amendment would have replaced GST with an income tax increase, but the deputy's contre vote cannot be plainly characterised as a breach because they may have objected to this specific alternative mechanism (a 22% flat income tax rate) while still opposing GST and preferring a different substitute measure.

Official voting record →

Motion put to the States: To sursis the propositions until such time that the Chief Financial Officer has provided the States with a comprehensive report on the States financial position or 31st July 2028, whichever is earlier and to direct the Policy & Resources Committee to return the States with a tax reform package that does not include a goods and services tax.

Voting Pour delivers this

Sursis requiring a tax reform package that does not include a GST; Pour advances opposing GST.

Official voting record →

Motion put to the States: To delete all propositions and insert: 1. To agree that consideration of the proposed Goods and Services Tax and the associated Income Tax and Social Security contribution reforms detailed in the Policy Letter shall be deferred until a further review of revenue-generation options has been conducted. 2. To direct the Policy & Resources Committee to investigate the introduction of a tax on insurance premiums. 3. To direct the Policy & Resources Committee to return to the States no later than March 2027 with its findings and proposals for the introduction of a tax on insurance premiums, alongside and as an alternative to the proposals for GST detailed in this Policy Letter.

Voting Pour delivers this

Amendment to defer consideration of GST until a further review of revenue options; Pour delays GST, which only partly delivers opposition.

Official voting record →

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 direct, notwithstanding Proposition 1, the Policy & Resources Committee: a) not to continue with “the Reserved Measures”, so defined as: i. the introduction of a goods and services tax (“GST”) ii. the proposed International Services Entity arrangements insofar as those arrangements are dependent upon, or form part of, the introduction of GST; and iii. any reductions or restructuring of personal income tax, any associated payments, allowances or mitigations, which are intended to offset or redistribute the effects of GST; b) to continue with the development and implementation of the remainder of the tax reform package provided those measures are capable of proceeding independently of the Reserved Measures; c) to report to the States by October 2027 with regard to: i. the receipts from Pillar Two arrangements and the best available estimate of the recurring annual revenues arising from them; ii. recurring expenditure reductions and efficiencies which have been implemented, including but not limited to progress against the approximate £20 million assumption incorporated within the financial forecasts; iii. an updated assessment of the States’ financial position, including the General Revenue Reserve, investment performance, infrastructure requirements, financing commitments and debt-repayment obligations; iv. updated demographic, workforce and public service demand projections; v. progress in addressing the outstanding operational, staffing, systems and administrative issues within the Revenue Services, together with an assessment of its readiness to implement and administer any additional taxes; vi. updated implementation and administration costs associated with the Reserved Measures, including expenditure already incurred and any avoidable, unavoidable or abortive costs; and that the original propositions of this report shall not seek approval for the Reserved Measures; d) put not before the States any proposals in relations to the Reserved Measures until after the report outlined in 1A(c) has been considered by the States.”.

Voting Pour delivers this

Amendment directing P&R not to continue with the 'Reserved Measures', apparently including GST; Pour works against GST.

Official voting record →

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 Pour delivers this

Amendment excluding the introduction of GST from the tax reform package; Pour advances opposing GST.

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.”.

Voting Pour delivers this

Amendment to agree GST shall not be introduced and rescind earlier GST resolutions; Pour delivers opposition to GST.

Official voting record →

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 Pour delivers this

Amendment to ensure neither the proposed GST nor the associated reforms are introduced; Pour delivers opposition to GST.

Official voting record →

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 Pour delivers this

Amendment for a referendum on tax reform (which includes GST); Pour puts GST to the public and delays it, but does not itself reject GST.

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 Pour delivers this

Amendment to agree that GST shall not be introduced and to rescind earlier GST resolutions; voting Pour delivers the promise to oppose GST.

Official voting record →

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

Requires a published Savings and Service Optimisation Programme, advancing spending discipline and transparency.

Official voting record →

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

Amendment for a published savings and service optimisation programme, advancing spending cuts and transparency.

Official voting record →

Motion put to the States: 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.”.

Voting Pour delivers this

Caps growth in total States expenditure at inflation, advancing restraint on wasteful spending.

Official voting record →

Motion put to the States: 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;”.”. View this proposition's information page on gov.gg

Voting Contre delivers this

Amendment to cease work on territorial corporation tax within the corporate tax restructuring; Contre preserves broadening the corporate tax base.

Official voting record →

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 programme to review spending from first principles, advancing cutting wasteful spending.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).

Voting Pour delivers this

Public service efficiency programme targeting 1% real-terms annual spending reduction, matching the commitment to cut wasteful spending.

Official voting record →

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

Proposes zero-based budgeting; Pour advances cutting wasteful spending.

Official voting record →

Motion put to the States: 1. To insert an additional proposition as follows: “ To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).”

Voting Pour delivers this

Proposes the same efficiency programme with 1% annual real-terms cuts; Pour advances cutting wasteful spending.

Official voting record →

Motion put to the States: 5. To endorse the intention of the Policy & Resources Committee to continue previous workstreams to better understand the scale of accumulated untaxed, undistributed profits in Guernsey resident companies, to include consideration of incentivising earlier taxable distributions and any other mechanisms to increase revenues from this source of profits.

Voting Pour delivers this

Continues work on accumulated untaxed corporate profits and revenue mechanisms, bearing on broadening corporate taxation.

Official voting record →

Motion put to the States: 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;”.”. View this proposition's information page on gov.gg

Voting Contre delivers this

Amendment to cease all work on territorial corporation tax within the corporate tax restructuring; Contre keeps corporate base broadening options open.

Official voting record →

Motion put to the States: 1. To insert an additional proposition as follows: “To direct the Policy & Resources Committee to explore whether the approach to revenue potential forecasting for the Pillar 2 Global Minimum Tax Model Rules used by the States of Jersey could be adopted by the States.”.

Voting Pour delivers this

Directs exploring Jersey's approach to forecasting Pillar Two revenue, matching the commitment to act fast to define Pillar Two revenue.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee to explore whether the approach to revenue potential forecasting for the Pillar 2 Global Minimum Tax Model Rules used by the States of Jersey could be adopted by the States.

Voting Pour delivers this

Directs exploring Pillar Two revenue forecasting, advancing the Pillar Two revenue-definition commitment.

Official voting record →

Motion put to the States: 5. To endorse the intention of the Policy & Resources Committee to continue previous workstreams to better understand the scale of accumulated untaxed, undistributed profits in Guernsey resident companies, to include consideration of incentivising earlier taxable distributions and any other mechanisms to increase revenues from this source of profits.

Voting Pour delivers this

Continues work on untaxed company profits and mechanisms to raise revenue, which bears on broadening the corporate tax base.

Official voting record →

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

Directs options for a tax-free Guernsey Property Savings Account to help savings for home deposits, matching the tax-free first-home savings pledge.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee to take all such steps as are necessary to ensure that the States are provided with the opportunity to consider in the 2028 Budget Report options for an additional lifetime tax allowance (an Additional Earnings Allowance) in respect of otherwise taxable earned income to incentivise younger earners to remain, return, or establish in the island. (inserted by A55)

Voting Pour delivers this

Directs options for a lifetime earnings tax allowance to incentivise, likely younger or returning workers, partly matching under-30 tax incentives.

Official voting record →

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 tax relief alternatives to better assist first-time buyers.

Official voting record →

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

Directs alternatives to Mortgage Interest Relief to better assist first-time buyers, bearing on first-buyer support.

Official voting record →