Paul Montague

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 maintains the planning framework, which has some bearing on the promise to review planning restrictions to address the housing crisis.

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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

This motion retains the current level of mortgage interest tax relief, benefiting homeowners including first-time buyers in line with the promise.

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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

This motion directs the Policy & Resources Committee to consider changes to Mortgage Interest Relief and alternatives to better assist first-time buyers, directly matching the promise to support first-time buyers and review housing-related policies.

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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

This motion directs work on changes to mortgage interest relief to assist first-time buyers and homeowners in greater need, directly advancing the promise to support first-time buyers.

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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 motion maintains mortgage interest tax relief at current levels rather than phasing it out, which supports homeowners including first-time buyers, partially aligning with the promise to support first-time buyers.

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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

This motion directs work on mortgage interest relief alternatives to assist first-time buyers and homeowners in greater need, bearing on the promise to address housing needs of key workers, older people and young families.

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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

This motion directs work on changes to Mortgage Interest Relief to assist first-time buyers and those in greater need, supporting the promise to address housing needs of key workers, older people and young families.

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Motion put to the States: To insert an additional proposition as follows: “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 adds a workstream focused on responding to the needs of the island's young people, supporting the promise to prioritise early support for vulnerable people.

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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 a workstream on responding to the needs of young people and directs cross-committee coordination, supporting early support for vulnerable young people.

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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

This motion approves updated long-term care insurance rates, which directly supports Health and Social Care services in planning for Guernsey's changing demographics.

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Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled ''The Education (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2026'' and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

This motion approves the commencement ordinance for the Education (Guernsey) (Amendment) Law, 2025, directly enabling implementation of education reforms including the Further Education campus.

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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

This motion approves The Education (Guernsey) (Amendment) Law, 2025, which is the primary legislation enabling changes to education including the Further Education campus and Sixth Form Centre commitments.

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Motion put to the States: To sursis consideration of the Projet de Loi entitled ‘The Education (Guernsey) (Amendment) Law, 2025’ and to direct the Committee for Education, Sport & Culture to return to the States with a revised Projet de Loi which— 1. revises and limits the Committee’s regulation-making powers ensuring that powers in respect of the constitution, powers and functions of Governance Boards vest clearly in the States of Deliberation by Ordinance and that the said regulation-making powers remain in-keeping with the scope envisaged by the Policy Letter, being to permit “operational changes to elements of the governance framework” to be made by the Committee for operational efficacy; and 2. sets out in full the proposed constitutional terms of reference of the Governance Boards, including their objectives, responsibilities and delegated and/or devolved powers, to apply from the commencement of the Law.

Voting Contre delivers this

This motion would have sursis'd the Education Amendment Law to require revisions; voting Contre preserves the law's progress and supports timely delivery of the Further Education campus and Sixth Form Centre.

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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

This amendment would exclude GST from the tax reform proposition; given the conditional promise on GST requiring wider public support, this tests whether the deputy acted on the condition.

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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 cease all work on GST; given the conditional promise, if the public support condition wasn't satisfied, supporting this motion would be consistent with keeping 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

This amendment would reject GST as part of the tax reform programme; given the conditional promise, this is a direct test of whether the candidate supported GST only when conditions were met.

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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

This amendment would direct a referendum on tax reform before implementation, directly testing the 'wider public support' condition in the candidate's conditional promise on GST.

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Motion put to the States: To sursis the propositions either until such time that Members of the States have received the following: i) a report from the new Chief Resourcing Officer on the States finances; and ii) evidence that the Revenue Services has resolved its backlog and can demonstrate that it is successfully able to manage its future workflow, or by 19th July 2028, whichever is earlier.

Voting Contre delivers this

This sursis motion would delay tax reform until financial administration issues are resolved, which relates to whether the conditions for implementing GST were adequately met.

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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 remove GST entirely; given the conditional promise ('only support GST if it has wider public support'), if the condition wasn't met the promise would require supporting this cessation motion.

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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 as part of a broader tax reform package; the promise to only support GST if it has wider public support and is part of a fairer strategy means this is a direct test of whether the candidate supported GST under those conditions.

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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 standard income tax rate to 15% as part of the broader tax reform package accompanying GST, which is part of the 'fairer tax strategy' condition in the promise.

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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 and corporate tax reform, directly working against the promise to diversify the tax base rather than relying solely on income tax increases; voting Contre preserves the broader tax reform workstream.

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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 cease all work on territorial corporation tax, which is one element of tax diversification; voting Contre preserves that workstream.

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 halt all work on territorial corporation tax — a vote that worked against delivering that promise by seeking to remove a potential tax-base diversification option from consideration.

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Motion put to the States: 2. To agree to classify the following workstreams as super priorities for the duration of this political term to deliver sustainable economic growth, and direct the Committees of the States to treat their work contributing to these workstreams as their highest priority: • Decide and deliver tax reform, • Clear and commence site development at Leale’s Yard, • Agree and advance a sustainable health and care system, • Shape and strengthen the focus on early years and families, and • Determine and design future harbour requirements.

Voting Pour delivers this

This motion designates deciding and delivering tax reform as a super priority, supporting the promise to diversify the tax base rather than relying solely on income tax.

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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 and increase revenue from accumulated untaxed company profits, supporting the promise to diversify the tax base beyond income tax.

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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 Global Minimum Tax revenue potential, supporting diversification of the tax base.

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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

This motion directs exploration of Pillar 2 Global Minimum Tax revenue forecasting, supporting diversification of the tax base beyond income tax.

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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 corporate tax reform including territorial corporation tax; voting Contre preserves the corporate tax reform workstream that the promise of exploring a 0-15% corporate tax rate depends upon.

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Motion put to the States: To agree the following workstreams should be undertaken by the States’ Assembly & Constitution Committee: a) Consider the possibility of including a supervisory authority to oversee complaints and appeals as part of the workstream to establish an independent Electoral Body; b) Explore additional approaches that could be adopted to foster youth engagement in politics and elections.

Voting Pour delivers this

This motion directs the States' Assembly & Constitution Committee to explore additional approaches to improve democratic participation and policy processes, which supports the promise of collaborative, early-input policy-making.

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Motion put to the States: 4. To direct the States’ Assembly & Constitution Committee to review the Rules of Procedure of the States of Deliberation and their Committees (in line with section 5) and to return to the States with proposals for updated Rules of Procedure that a) do not require the Government Work Plan to be debated at an annual Special Meeting; and b) do not set out specific reporting requirements for policy planning.

Voting Pour delivers this

This motion directs review of the Rules of Procedure to improve the Government Work Plan process, which aligns with the promise of promoting collaborative and structured policy-making processes.

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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 mandates the Chief Executive to drive an accountable and high-performing public service, directly matching the promise to support the new Chief Executive in driving public sector reform.

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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 motion explicitly mandates the Chief Executive to drive public service reform and leadership capability, directly bearing on the promise to support the new Chief Executive in driving public sector reform.

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Motion put to the States: Whether they are of the opinion to confirm Resolution III of Billet d’État VII of 2025.

Voting Pour delivers this

This vote on confirming the Reform (Guernsey) (Amendment) Law, which relates to changes in the structure of the States, bears on the promise of openness to reducing deputy numbers or moving to a more executive form of government.

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