Lindsay de Sausmarez

Amendment 2

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

This amendment sought to cease work on corporate tax reform; opposing it supports maintaining strategic, evidence-based fiscal deliberation.

Amendment 1

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 amendment sought to cancel GST work entirely; opposing it aligns with supporting a considered, evidence-based approach to tax reform rather than abandoning it outright.

Guernsey's Fiscal Policy Framework

Motion put to the States: To sursis the propositions and to direct the Policy & Resources Committee to return to the States by no later than 15th July 2026 with a revised Fiscal Policy Framework which shall address 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.

Voting Pour delivers this

This motion directs the P&R Committee to return with a revised Fiscal Policy Framework addressing long-term sustainability criteria, directly aligning with the promise to prioritise evidence-based, long-term fiscal decisions.

Government Work Plan 2026-2029

Motion put to the States: 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.

Voting Pour delivers this

Directing committees to consider economic activity, productivity and long-term capacity when setting priorities supports evidence-based fiscal decisions prioritising long-term sustainability.

Government Work Plan 2026-2029

Motion put to the States: 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”.

Voting Pour delivers this

This amendment to the Government Work Plan requires reporting on how delivery balances economic growth, resilience and productivity trade-offs, directly supporting evidence-based, long-term fiscal decision-making.

The States of Guernsey Annual Budget for 2026

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

Directing exploration of Pillar 2 revenue forecasting approaches is an evidence-based fiscal measure relevant to long-term sustainability of public finances.

The States of Guernsey Annual Budget for 2026

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

Directing exploration of Jersey's Pillar 2 revenue forecasting approach supports evidence-based fiscal decision-making on long-term revenue sustainability.

The States of Guernsey Annual Budget for 2026

Motion put to the States: 1. To agree that the amount of tax relief in respect of mortgage interest paid on a principal private residence remains at its present level of £3,500 and cease the phased withdrawal of tax relief provided on mortgage interest in respect of principal private residences.

Voting Pour delivers this

Agreeing to maintain mortgage interest tax relief at £3,500 and cease its phased withdrawal is a financial support measure for homeowners bearing on the promise to support first-time buyers.

The States of Guernsey Annual Budget for 2026

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

Directing the P&R Committee to consider changes to mortgage interest relief to better assist first-time buyers directly delivers on the promise of financial or policy support for first-time buyers.

The States of Guernsey Annual Budget for 2026

Motion put to the States: To delete Proposition 1 and insert a new proposition: “1. To agree that the amount of tax relief in respect of mortgage interest paid on a principal private residence remains at its present level of £3,500 and cease the phased withdrawal of tax relief provided on mortgage interest in respect of principal private residences.”.

Voting Pour delivers this

This amendment ceases the phased withdrawal of mortgage interest tax relief for principal private residences, providing financial support relevant to first-time buyers and homeowners.

Why this counts against the promise: Deputy de Sausmarez had promised carefully timed financial support for first-time buyers and downsizers, yet on 4 November 2025 she voted Contre on the motion to halt the phased withdrawal of mortgage interest tax relief and maintain it at £3,500, a vote that worked against preserving the very relief that supports the group of buyers she had pledged to help.

Government Work Plan 2026-2029

Motion put to the States: To insert an additional proposition as follows: “To direct the Policy & Resources Committee to publish a report on the progress of the Major Projects Portfolio, including relevant information and metrics on each project’s performance against plan and budget, in a format that is publicly available and easily accessible, no later than 1st July 2026, with updates provided at least every six months thereafter; and to note the Chief Executive shall report on major workstreams underway in the public service as part of an annual Chief Executive’s report.”.

Voting Pour delivers this

Directing publication of a publicly accessible Major Projects Portfolio progress report supports joined-up, transparent long-term government decision-making.

Government Work Plan 2026-2029

Motion put to the States: The States are asked to decide: Whether, after consideration of the policy letter entitled ‘Government Work Plan 2026-2029’ dated 16thDecember2025, they are of the opinion: 1) To agree the three government areas of focus – Foundations for our Future, Sustainable Wellbeing, and Island Resilience – and their associated work plans for this political term (illustrated in Appendix I) and direct the Committees of the States to prioritise their resources accordingly.

Voting Pour delivers this

Agreeing the Government Work Plan 2026-29 with its areas of focus and associated workstreams directly supports the commitment to joined-up, long-term government decisions benefiting people and nature.

Government Work Plan 2026-2029

Motion put to the States: 6. To agree an additional workstream to the ‘Foundations for Our Future’ area of focus (under the ‘A Place to Grow and Succeed’ theme) with the objective of ‘Responding to the Needs of the Island’s Young People’, and to direct the Policy & Resources Committee to support the cross-committee coordination of the upcoming refresh and enhancement of the Children & Young People’s Plan ensuring that it: i) hears and reflects the voice of a wide range of children, young people and young adults via direct consultation; ii) consults with third sector organisations supporting the island’s children, young people and young adults; iii) takes into account existing relevant strategies and plans; and iv) provides the necessary resources to undertake that consultation and to support the production of the enhanced Children & Young People’s Plan for consideration by the States of Deliberation.

Voting Pour delivers this

This motion agrees an additional workstream on 'Responding to the Needs of the Island's Young People' and directs cross-committee coordination, which bears on advocating for Early Years investment.