Paul Montague

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

Ceasing the phased withdrawal of mortgage interest relief supports homeowners including first-time buyers, partially advancing the housing affordability promise.

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

This motion directs the Policy & Resources Committee to consider changes to mortgage interest relief to better assist first-time buyers, directly matching the promise to support first-time buyers.

The States of Guernsey Annual Budget for 2026

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

This motion directs consideration of alternatives to mortgage interest relief to better assist first-time buyers, directly advancing the promise to support first-time buyers and review housing-related measures.

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

Maintaining mortgage interest relief at current levels provides financial support to homeowners and indirectly assists first-time buyers, touching on the housing affordability promise.

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 would delete all tax reform propositions and block GST introduction entirely, opposing the promise to diversify the tax base away from sole reliance on income tax.

Proposition 1a

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 introduces a new dual-rate income tax structure as part of broader tax reform, contributing to a fairer, diversified tax strategy that underpins the promise.

Proposition 3

Motion put to the States: 3. To direct the Policy & Resources Committee to give detailed consideration to the requirement for a two-thirds parliamentary majority to approve any future increase in the rate of GST, and present this for consideration by the States in the second quarter of 2026.

Voting Pour delivers this

Directing consideration of a two-thirds majority requirement for future GST rate increases is part of the broader tax reform framework the promise endorses.

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 would halt all work on corporate tax reform, working against the promise to diversify the tax base.

Why this counts against the promise: Deputy Paul Montague, who promised to support diversifying Guernsey's tax base rather than relying solely on income tax increases, voted Pour on 26 February 2026 on a motion to direct the Policy & Resources Committee to cease all work on any form of territorial corporation tax — a vote that works against delivering that promise by seeking to remove a corporate tax option from consideration before the Tax Review had concluded.

Amendment 1

Motion put to the States: In Proposition 2, to insert immediately after the words “Pipeline stage” the following “, subject to the following amendment: “In Table 2 of the Policy Letter, immediately after the words “Complex Residential & Education on Island” substitute the words “Committee for Health & Social Care” for the words “Committee for Home Affairs” and immediately after the words “Beau Sejour Leisure Centre ReDevelopment/Rebuild (Beau Sejour Review) substitute the words “Committee for Education, Sport & Culture” for the words “Committee for the Environment & Infrastructure”””.

Voting Pour delivers this

This amendment ensures the Committee for Health & Social Care leads the Complex Residential & Education on Island project in the Major Projects Portfolio, directly supporting Health and Social Care planning for changing demographics.

The Long-term Care Insurance (Guernsey) (Rates) (No.2) Ordinance, 2025

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

The Long-term Care Insurance Rates Ordinance directly affects funding for care of older people, supporting the promise to back Health and Social Care planning for changing demographics.

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 would rescind all GST decisions and halt the work entirely; opposing it is consistent with the promise to support GST only as part of a broader fairer strategy rather than blocking it outright.

Government Work Plan 2026-2029

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 motion explicitly mandates the Chief Executive to lead public service reform and capability development, directly supporting the promise to back the new Chief Executive in driving public sector reform.

Government Work Plan 2026-2029

Motion put to the States: 3. To direct the Policy & Resources Committee and each Principal Committee to publish a Committee Work Plan for the term (as set out in section 7).

Voting Pour delivers this

Directing committees to publish Work Plans for the term supports transparency and early engagement in policy-making, advancing the promise of collaborative policy-making with early input.

The States of Guernsey Annual Budget for 2026

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 mortgage interest relief changes to assist those in greater financial need relates to the promise to address housing needs of key workers and young families.

The Education (Guernsey) (Amendment) Law, 2025

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

The Education (Guernsey) (Amendment) Law 2025 relates to changes in the education system including governance, which may bear on the infrastructure and delivery commitments for further education.