Mark Helyar

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

This motion adds the Leale's Yard site clearance project to the Major Projects Portfolio as a delivery project, directly advancing Helyar's promise to resurrect the stalled Leale's Yard development for 300+ housing units.

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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

Amendment 19 would exclude GST, social security changes and transport taxes from the tax reform proposition, partially dismantling the progressive GST+ package Helyar committed to support.

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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

Amendment 14 would reject both GST and the associated income tax and social security reforms, directly opposing the progressive GST+ package Helyar promised to support.

Why this counts against the promise: Deputy Mark Helyar promised to support GST only as part of the progressive GST+ package and explicitly stated he was not in favour of GST without its accompanying progressive measures, yet on 16 July 2026 he voted Pour on the amendment to delete GST and the associated progressive income tax and social security reforms entirely, a vote that worked against delivering his stated commitment to the progressive GST+ package rather than against it.

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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

Amendment 2 would eliminate GST entirely and cease all related work, directly contradicting Helyar's promise to support the progressive GST+ package if accompanied by progressive measures.

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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

Amendment 3 would replace the tax reform propositions with a referendum process, delaying rather than delivering the progressive GST+ package Helyar promised to support.

Why this counts against the promise: Deputy Mark Helyar, who promised to support the progressive GST+ package and explicitly stated he was "not in favour of GST without these additional elements," voted Pour on 15 July 2026 for a motion to hold a binary referendum asking only whether electors support GST — stripping out the progressive accompanying measures — thereby voting in a manner inconsistent with his stated opposition to GST without those elements.

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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 amendment would rescind prior GST decisions and cease all work on GST, directly opposing Helyar's promise to support the progressive GST+ package; voting Contre preserves the package.

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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

This motion reduces the individual standard income tax rate to 15% as part of the GST+ package's accompanying progressive measures, which Helyar promised to support as a condition of backing GST.

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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, which is the core of the progressive GST+ package Helyar promised to support; voting Pour directly delivers the promise.

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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

This motion directs exploration of Pillar 2 revenue forecasting, bearing on the promise to raise corporate tax rates and broaden the tax base by understanding the scale of corporate tax revenues available.

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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 Global Minimum Tax revenue forecasting is part of the broader corporate tax reform agenda that includes raising zero-10 rates, materially bearing on the promise to broaden the tax base through corporate rate increases.

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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

This motion directs work to better understand accumulated untaxed undistributed profits in Guernsey companies and mechanisms to increase revenue, directly relevant to broadening the corporate tax base as promised.

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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

Amendment 23 agrees that total States expenditure growth should not exceed inflation, advancing the cuts and savings component of Helyar's promise to advocate for spending control and savings.

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Motion put to the States: To delete all propositions and to substitute therefor: “1. To agree to establish, by no later than September 2026, and in accordance with Rule 53 of the Rules of Procedure of the States of Deliberation and their Committees, a States' Investigation & Advisory Committee to be known as the Appropriations Committee whose mandate shall be to; a. identify core services provided by the States of Guernsey across all committees and service areas which of those services; must be delivered by the States of Guernsey, would be better suited to being commissioned by others, should be paid for by users and should cease; b. consider new methods of taxation and contributions systems of the States to ensure a steady and stable financial future or to propose suitable reform to existing methods; and c. investigate all other public sector expenditure for sustainable savings, efficiencies, optimisation, harmonisation or other, as the case may be. 2. To direct all Committees of the States to make available the resources necessary for the Appropriations Committee to fulfil its mandate. 3. To direct the Policy & Resources Committee to release funding up to £100,000 from the budget reserve, should it be deemed necessary by the Appropriations Committee. 4. To direct the Appropriations Committee to report back to the States with its findings and recommendations as soon as possible but no later than December 2028. 5. The Committee's membership shall be: a. President, who shall be referred to as Chair, elected by the States, who must have completed a minimum of one complete political term, and is not a member of the Policy & Resources Committee or the Committee for Employment and Social Security; b. Four members elected by the States, who are not Members of the Policy & Resources Committee or the Committee for Employment and Social Security; and c. One member appointed by the Policy & Resources Committee, who is a member of the Policy & Resources Committee but not its President; and d. One member appointed by the Committee for Employment & Social Security, who is a member of the Committee for Employment & Social Security but not its President.”.

Voting Pour delivers this

Amendment 1 proposes establishing an Appropriations Committee elected by States members to control spending and appropriations, directly bearing on Helyar's promise for a ministerial committee elected by peers to centrally control spending.

Why this counts against the promise: Deputy Mark Helyar, who promised to advocate for a ministerially-elected committee to centrally control spending and deliver cuts and savings, voted Contre on 16 July 2026 against a motion to establish an Appropriations Committee mandated to identify savings, review core services, and investigate sustainable efficiencies—a vote that worked against delivering his own stated commitment to centralised spending control and savings.

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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

This motion (as adopted) directs a structured public service efficiency programme targeting 1% real-terms annual expenditure reduction, advancing the cuts and savings element of Helyar's promise.

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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

This motion (as adopted) establishes a zero-based budgeting programme, advancing the fiscal discipline and savings element of Helyar's promise to advocate for central spending control alongside cuts.

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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

This motion directs a zero-based budgeting programme reviewing material areas of States' expenditure from first principles, advancing the cuts and savings component of Helyar's promise.

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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

This motion directs a 1% real-terms annual reduction in baseline public expenditure, advancing the cuts and savings component of Helyar's promise to advocate for central spending control alongside cuts.

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Motion put to the States: Recognising the importance of a fit-for-purpose, accountable and high-performing leadership within the public service and supporting structures capable of delivering the Government Work Plan, and to enable political committees to exercise challenge, control and vision, to agree to mandate the Chief Executive, drawing on external expertise where appropriate, to lead a programme of organisational reform as a priority to deliver performance, culture and capability improvements across the public service, and to direct the publication of clear terms of reference, approved by the Policy & Resources Committee, and to further direct the Policy & Resources Committee to resource the programme as necessary to achieve these outcomes, reporting regularly on its progress to the States.

Voting Pour delivers this

This motion (as adopted) mandates the Chief Executive to draw on political direction from committees, bearing on Helyar's promise to require political input on novel or contentious civil service decisions.

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Motion put to the States: To insert a new proposition, as follows: “Recognising the importance of a fit-for-purpose, accountable and high-performing leadership within the public service and supporting structures capable of delivering the Government Work Plan, and to enable political committees to exercise challenge, control and vision, to agree to mandate the Chief Executive, drawing on external expertise where appropriate, to lead a programme of organisational reform as a priority to deliver performance, culture and capability improvements across the public service, and to direct the publication of clear terms of reference, approved by the Policy & Resources Committee, and to further direct the Policy & Resources Committee to resource the programme as necessary to achieve these outcomes, reporting regularly on its progress to the States.”

Voting Pour delivers this

This amendment directs mandating the Chief Executive to draw on political direction and enable political committees to exercise challenge and control over civil service decisions, directly bearing on Helyar's promise to reform delegated authority rules.

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