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

Adds Leale's Yard site clearance as a delivery project in the Major Projects Portfolio, advancing the redevelopment, though it covers only clearance and not the housing or compulsory purchase.

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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 Pour delivers this

Proposition 1A implements the tax reform package with its accompanying measures, subject to conditions; voting Pour advances support for the package.

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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 substantive Tax Reform 2026 proposition adopts the full GST package with its income tax and social security reforms; voting Pour delivers support for the GST+ package.

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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 agree, notwithstanding Proposition 1, that the Essential Cost Relief Payment shall not form part of the Tax Reform 2026 package and, accordingly: a) to rescind resolution I 1(b)(ii) of Billet d’Etat III of 2026 made on 26th February 2026, insofar as it provides for the implementation, administration, uprating and review of an Essential Cost Relief Payment scheme; b) to rescind that part of Resolution 1 2 of Billet d’Etat III of 2026 made on 26th February 2026 that requires proposals for any future increase in the standard rate of a goods and services tax to include a compensatory adjustment to the level of the Essential Cost Relief Payment; and c) to direct the Policy & Resources Committee and the Committee for Employment & Social Security to make such consequential changes to the implementation of the Tax Reform 2026 package as are necessary to give effect to this resolution.”.

Voting Contre delivers this

Would remove the Essential Cost Relief Payment from the package, leaving GST without a key progressive measure; voting Contre honours the promise.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise backed the GST+ package and opposed GST without its progressive elements, and the motion removed one component (the Essential Cost Relief Payment) while leaving the rest of the package in place, so judging this a breach requires a view on whether that component was essential to the promised progressivity.

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 Pour delivers this

Amendment 55 implements the tax package with safeguards and conditions on its rates; Pour supports the package with its progressive elements.

Official voting record →

Motion put to the States: To insert, in Proposition 1 immediately after the words “Appendix 7” the following: “Subject to the following: a) the Policy & Resources Committee, working with the Committee for Employment & Social Security, shall not to 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 purposes 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.”.

Voting Pour delivers this

Conditions bringing GST into operation on the associated personal income tax and social security reforms, directly tying GST to the progressive measures.

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 Contre delivers this

Sursis to delay the propositions and return with a package excluding GST; Contre keeps the GST+ package.

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 Contre delivers this

Directs P&RC not to continue with reserved measures including GST; voting Contre protects the package.

Considered and set aside: voting this way is not clearly a breach of the promise. Helyar promised to support the full progressive GST+ package (GST with offsetting measures), but this motion removed both GST and its accompanying progressive income tax mitigations together, so voting Pour could reflect either a preference to pause an imperfect implementation or an abandonment of the GST+ package he endorsed — the vote cannot be clearly attributed to either.

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 Contre delivers this

Defers the GST and associated reforms pending further review; voting Contre keeps the package moving.

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 Contre delivers this

Would replace GST with a rise in the income tax rate, undoing the GST+ package; Contre delivers the promise, though the alternative is itself a tax measure.

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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

Would exclude GST, social security changes and transport taxes from the package; voting Contre delivers the GST+ package.

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 Contre delivers this

Amendment to rule out GST and rescind earlier resolutions; voting Contre keeps the GST+ package alive.

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 Contre delivers this

Amendment to drop both GST and the associated income tax and social security reforms; voting Contre keeps the package.

Considered and set aside: voting this way is not clearly a breach of the promise. Editorial, 10 October 2026. The pledge backs GST with its progressive mitigations, which the final package retained and Deputy Helyar voted for. Voting to scrap or replace the package at an earlier stage does not clearly contradict that pledge, so this vote is not counted as a breach.

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 Contre delivers this

Would route tax reform to a referendum instead of adopting the package; a delay mechanism, so only an indirect test of the promise.

Considered and set aside: voting this way is not clearly a breach of the promise. Editorial, 10 October 2026. The pledge backs GST with its progressive mitigations, which the final package retained and Deputy Helyar voted for. Voting to scrap or replace the package at an earlier stage does not clearly contradict that pledge, so this vote is not counted as a breach.

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

Amendment to rule out GST and rescind the earlier GST resolutions; voting Contre protects the progressive GST+ package.

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

Sets the income tax reductions and higher-rate structure that form the progressive companion to GST, so voting Pour delivers the GST+ package.

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

Proposes a whole-government economic plan to strengthen the revenue base, which is close to the unified growth plan the promise calls for; it does not propose an economic summit.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to call for an early Bailiwick-wide summit of all sectors to produce an industry-generated unified growth plan, while the motion would direct a government-led Whole-Government Economic Plan tied to tax reform, which is a different mechanism with a different process, so voting against it does not clearly contradict the promise.

Official voting record →