Ross Le Brun

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 supports the existing planning framework which governs development on fields and encourages efficient land use, bearing on the promise to avoid speculative field developments.

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Motion put to the States: To insert two additional propositions as follows: “3A. To direct the Policy & Resources Committee to introduce a Child Responsibility Tax Allowance (as defined in the explanatory memorandum) in respect of each dependent child for the purposes of income tax, with effect from implementation of the wider tax reform package, or as soon as reasonably practicable thereafter, and 3B. to direct the Policy & Resources Committee, in developing the detailed proposals, to undertake fiscal and distributional analysis using Revenue Service data, including consideration of the interaction of the proposed allowance with existing child-related tax provisions and the overall impact of the measure within the wider tax reform package.”.

Voting Pour delivers this

Amendment 24 introduces a Child Responsibility Tax Allowance as part of the tax reform package, providing additional income protections that are a condition of the promise's support for GST+.

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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 have excluded GST, social security contribution changes and transport taxes from the tax reform package, directly opposing the GST+ with protections package the promise conditionally 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

Amendment 2 would have agreed no GST shall be introduced and ceased all preparatory work, directly opposing the conditional GST+ support in the promise; voting contre advances the promise.

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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 Contre delivers this

Amendment 1 would replace the tax reform propositions with an Appropriations Committee investigation, substituting GST+ with an alternative process contrary to the promise's conditional support for GST+.

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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 have removed GST and associated income tax and social security reforms from the tax reform programme, directly opposing the promise's conditional support for GST+ with income protections.

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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 sought to replace tax reform with a referendum directive, delaying or substituting the GST+ package the promise conditionally supports; voting contre advances the promise's conditional support for GST+ with protections.

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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

The sursis motion sought to delay tax reform until further financial reports were received; voting against delay advances consideration of GST+ with income protections as the promise conditionally supports.

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Motion put to the States: To insert two additional propositions as follows: “3A. To direct the Policy & Resources Committee to introduce a Child Responsibility Tax Allowance (as defined in the explanatory memorandum) in respect of each dependent child for the purposes of income tax, with effect from implementation of the wider tax reform package, or as soon as reasonably practicable thereafter, and 3B. to direct the Policy & Resources Committee, in developing the detailed proposals, to undertake fiscal and distributional analysis using Revenue Service data, including consideration of the interaction of the proposed allowance with existing child-related tax provisions and the overall impact of the measure within the wider tax reform package.”.

Voting Pour delivers this

Amendment 24 introducing a Child Responsibility Tax Allowance within the tax reform package advances the promise to protect lower incomes.

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Motion put to the States: Whether, after consideration of the Policy Letter entitled ‘Amendments to Statutory Minimum Wage Arrangements to Come into Force on 1st October 2026’, dated 8th June 2026, they are of the opinion: 1. To approve the Minimum Wage (Prescribed Rates and Qualifications) (Guernsey) (Amendment) Regulations, 2026 (as set out in Appendix 1 to this Policy Letter), which, pursuant to sections 1(3) and 3(1) of the Minimum Wage (Guernsey) Law, 2009, prescribe the hourly minimum wage rates set out below with effect from 1st October 2026: a. Adult Minimum Wage Rate: £13.10 per hour (for workers aged 18 and over), and b. Young Persons’ Minimum Wage Rate: £11.80 per hour (for workers aged 16 and 17).

Voting Pour delivers this

Approving higher statutory minimum wage rates directly advances the promise to protect lower incomes.

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