Munazza Malik

Motion put to the States: The States are asked to decide: Whether, after consideration of the policy letter entitled 'Extension of Period of Validity of the Island Development Plan 2016' dated 28th April 2026, they are of the opinion:- 1. To agree to extend the effective period of the Island Development Plan until 31st of December 2030 or such earlier date when the States formally adopt a revised Development Plan replacing or amending the Plan in question following a full review.

Voting Pour delivers this

Extending the Island Development Plan until 2030 provides planning stability for long-term housing policy, supporting collaborative and environmentally protective housing approaches.

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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 work on changes to Mortgage Interest Relief and alternatives to better assist first-time buyers directly advances the promise to ensure housing affordability through collaborative long-term policies.

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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

Directing consideration of alternatives to Mortgage Interest Relief to better assist first-time buyers and those in greater need supports collaborative long-term housing affordability policies.

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Motion put to the States: The States are asked to decide: Whether, after consideration of the policy letter entitled 'Extension of Period of Validity of the Island Development Plan 2016' dated 28th April 2026, they are of the opinion:- 1. To agree to extend the effective period of the Island Development Plan until 31st of December 2030 or such earlier date when the States formally adopt a revised Development Plan replacing or amending the Plan in question following a full review.

Voting Pour delivers this

Extending the Island Development Plan's validity provides the planning framework that governs where and how housing density can be increased while protecting green spaces, materially bearing on the promise to advocate for higher-density urban housing.

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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

Adding the Leale's Yard site clearance to the Major Projects Portfolio advances urban brownfield development, directly supporting the promise to advocate for higher-density housing in urban areas.

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Motion put to the States: AND (IRRESPECTIVE OF THE STATES’ DECISION ON PROPOSITIONS 1b OR 1c) d. supplies sold by registered charities should be exempt from the Goods and Services Tax and that provision should be made to allow registered charities to reclaim the Goods and Services Tax incurred on supplies purchased as outlined in section 8; AND e. the proposed International Services Entity scheme should incorporate international insurance services and e-gaming activities; AND f. The application of all other exempt and zero-rated supplies should be as outlined in Section 8.

Voting Pour delivers this

Securing GST exemption and reclaimable GST for registered charities directly addresses one of the Third Sector's key asks relating to funding and charitable sector support.

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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 package, working against the GST-Plus package the promise supports.

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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

This amendment would rescind prior GST resolutions and cease all GST work, directly contradicting the promise to support the GST-Plus package; voting Contre delivers the promise.

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Motion put to the States: To delete Propositions 1 to 3 and substitute therefor: “1.To agree that neither the proposed Goods and Services Tax nor the associated Income Tax and Social Security contribution reforms detailed in the Policy Letter shall be introduced as part of the Tax Reform Programme. 2.To agree that the proposed Transport Taxes shall proceed as set out in this Policy Letter at Paragraph 9.7 and as more specifically described therein. 3.To agree that the proposed Corporate Tax amendments shall proceed as set out in Paragraph 9.21 of this Policy Letter and as more specifically described therein, excepting that at the third bullet point of paragraph 9.21, the term “ISE” shall be substituted with “Corporate Levy” (and this substitution shall take effect wherever relevant). 4.To direct the Policy & Resources Committee to develop and bring before the States proposals, for implementation on the same timetable as the tax measures proposed in this Policy Letter where reasonably practicable, for the introduction of a Corporate Levy payable by registered Guernsey companies, having regard to the work previously undertaken by the Tax Review Sub-Committee, and including consideration of whether such levy should comprise: a fixed annual levy payable by each registered company; a levy differentiated according to the size or scale of the undertaking, including consideration of whether existing company classifications may provide an appropriate and proportionate basis for differentiation; or such other structure as the Committee considers best achieves the objectives of fairness, administrative simplicity and efficient revenue collection. 5.To direct the Committee for Economic Development, in consultation with the Policy & Resources Committee, to develop and bring before the States, on the same timetable where reasonably practicable, proposals for the introduction of a Visitor Levy in accordance with the extant States Resolution, with all revenues arising from such levy to be paid into the General Revenue Account and not hypothecated for expenditure by any particular Committee or industry sector. 6.To direct the Policy & Resources Committee to revise the implementation programme and associated implementation budget for Tax Reform to reflect the removal of the proposed Goods and Services Tax and associated Income Tax and Social Security contribution reforms, including the consequential reduction in implementation cost, implementation activity, systems development, staffing and administrative requirements. 7. To direct the Policy & Resources Committee to return to the States with: 1. a revised implementation programme; 2. a revised implementation budget; 3. revised estimates of one-off implementation costs; 4. revised estimates of ongoing administration costs; 5. revised estimates of annual recurring revenues; and 6. revised staffing assumptions, reflecting the alternative package approved under this Proposition within a period that results in the States being capable of meeting the proposed implementation timetable as proposed within the Policy Letter. 8.To direct the Policy & Resources Committee to return to the States with an assurance review in 2030 as set out in section 12 of the Policy Letter, the scope of which shall be adjusted, where necessary, to take account of the removal of GST and Social Security measures from the package under these proposals and the application of those measures considered herein.”.

Voting Contre delivers this

Amendment 14 would reject GST and associated income tax and social security reforms entirely, directly opposing the GST-Plus package the promise commits to supporting.

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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 to protect lower-income people, which is the core substance of the GST-Plus package the promise commits to supporting.

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Motion put to the States: AND (IRRESPECTIVE OF THE STATES’ DECISION ON PROPOSITIONS 1b OR 1c) d. supplies sold by registered charities should be exempt from the Goods and Services Tax and that provision should be made to allow registered charities to reclaim the Goods and Services Tax incurred on supplies purchased as outlined in section 8; AND e. the proposed International Services Entity scheme should incorporate international insurance services and e-gaming activities; AND f. The application of all other exempt and zero-rated supplies should be as outlined in Section 8.

Voting Pour delivers this

This motion includes charity exemptions and other protective measures (propositions d-f) as part of the GST package, forming part of the GST-Plus protections the promise endorses.

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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 cease all work on GST entirely, directly opposing the promise to support the GST-Plus package; voting Contre this amendment delivers the promise.

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Motion put to the States: AND (IRRESPECTIVE OF THE STATES’ DECISION ON PROPOSITIONS 1b OR 1c) d. supplies sold by registered charities should be exempt from the Goods and Services Tax and that provision should be made to allow registered charities to reclaim the Goods and Services Tax incurred on supplies purchased as outlined in section 8; AND e. the proposed International Services Entity scheme should incorporate international insurance services and e-gaming activities; AND f. The application of all other exempt and zero-rated supplies should be as outlined in Section 8.

Voting Pour delivers this

Proposition 1d explicitly provides that registered charities' supplies should be exempt from GST and that charities may reclaim GST incurred on purchases, directly delivering the promise of full GST exemption for charities.

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Motion put to the States: 12. To repeal the Employment of Immigrants (Control) (Guernsey) Law, 1974.

Voting Pour delivers this

Repealing the Employment of Immigrants (Control) (Guernsey) Law, 1974 removes a barrier to international labour access, directly bearing on the promise to expand access to international labour markets to address the recruitment crisis.

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