Sasha Kazantseva-Miller

Motion put to the States: To insert an additional proposition as follows: “SHOULD PROPOSITION 1 AND PROPOSITION 2 CARRY 3 (a) To agree that the Committee for Housing shall have the right of first refusal over the future use of the land at Lukis House, Swissville and Garden Hill for the delivery of Affordable Housing and mixed tenure housing, with such use to be given priority over alternative uses of the sites, subject to the Committee for Housing confirming the suitability and viability of the land for housing development; (b) To direct the Committee for Housing, in consultation with the Policy & Resources Committee, to identify the land required for housing development at these sites and undertake an outline viability assessment in order to identify preferred development strategies; (c) To direct the Committee for Housing to confirm its intentions for the use of such land no later than 31 December 2028 or 18 months before the planned opening of the new Children's Hub, whichever is earlier; (d) To direct the Policy & Resources Committee to reserve the land identified by the Committee for Housing under sub-paragraph 3(b) for housing purposes and, subject to any necessary statutory and property approvals, to make the land available for housing development following its vacation by the existing Health and Social Care users; (e) To direct the Policy & Resources Committee, not to allocate or commit any of the land at Lukis House, Swissville or Garden Hill to alternative uses until the Committee for Housing has had the opportunity to exercise its right of first refusal under sub-paragraph 3(a) unless the Committee for Housing has failed to confirm its intentions within the timeline specified in sub-paragraph 3(c).”

Voting Pour delivers this

Amendment inserting housing right of first refusal over Swissville and other States sites for affordable housing.

Official voting record →

Motion put to the States: SHOULD PROPOSITION 1 AND PROPOSITION 2 CARRY 3 (a) To agree that the Committee for Housing shall have the right of first refusal over the future use of the land at Lukis House, Swissville and Garden Hill for the delivery of Affordable Housing and mixed tenure housing, with such use to be given priority over alternative uses of the sites, subject to the Committee for Housing confirming the suitability and viability of the land for housing development; (b) To direct the Committee for Housing, in consultation with the Policy & Resources Committee, to identify the land required for housing development at these sites and undertake an outline viability assessment in order to identify preferred development strategies; (c) To direct the Committee for Housing to confirm its intentions for the use of such land no later than 31 December 2028 or 18 months before the planned opening of the new Children's Hub, whichever is earlier; (d) To direct the Policy & Resources Committee to reserve the land identified by the Committee for Housing under sub-paragraph 3(b) for housing purposes and, subject to any necessary statutory and property approvals, to make the land available for housing development following its vacation by the existing Health and Social Care users; (e) To direct the Policy & Resources Committee, not to allocate or commit any of the land at Lukis House, Swissville or Garden Hill to alternative uses until the Committee for Housing has had the opportunity to exercise its right of first refusal under sub-paragraph 3(a) unless the Committee for Housing has failed to confirm its intentions within the timeline specified in sub-paragraph 3(c).

Voting Pour delivers this

Gives Housing first refusal on Swissville (with Lukis House and Garden Hill) for affordable housing, prioritising housing on a named States site.

Official voting record →

Motion put to the States: Whether, after consideration of the Policy Letter entitled ‘Children’s Service Hub’, dated 11thSeptember 2026, they are of the opinion: 1. To agree that the Committee for Health & Social Care should progress plans to refurbish and extend Raymond Falla House to deliver a Children’s Services Hub and, to the extent that any direction is required, to direct them accordingly.

Voting Contre delivers this

Commits Raymond Falla House to a Children's Services Hub rather than housing, working against prioritising housing on that site.

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Motion put to the States: The States are asked to decide:- Whether, after consideration of the policy letter entitled ‘Legislative Changes to enable Streamlining of the Plan Making and Amendment Process’ dated 5 June 2026, they are of the opinion:- 1. To agree to the adoption of the draft Land Planning and Development (Plans) Ordinance, 2026 set out in Appendix A of the attached Policy Letter. 2. To agree to repeal the existing Land Planning and Development (Plans) Ordinance, 2007 and the Land Planning and Development (Plans) (Amendment) Ordinance, 2017. 3. To agree to the related and consequential amendments to the Land Planning and Development (Guernsey) Law, 2005, and the Land Planning and Development (Environmental Impact Assessment Ordinance), 2007 and the Land Planning and Development (General Provisions) Ordinance, 2007, as set out in Part V of the draft Ordinance.

Voting Pour delivers this

Streamlines plan making and amendment, which supports a faster Island Development Plan review and land release.

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Motion put to the States: The States are asked to decide: 1. Whether, in noting the urgency to improve supply of Affordable Housing, to be addressed through proposed increased land allocation as a result of the review of the Island Development Plan, they are of the opinion: a. To vary Rule 30(1) of the Rules of Procedure of the States to the extent necessary to permit a Special Meeting to be held on Tuesday 24th November 2026 to consider P.2026/72 - Review of the Island Development Plan - Development & Planning Authority Recommendations; and b. To insert, in Schedule 1 of the Rules of Procedure of the States of Deliberation and their Committees, immediately after the line item for 3rd November (Tuesday) 2026 the following line item “24th November (Tuesday) Island Development Plan Special Meeting” . 2. Whether, after consideration of the attached Schedule for Future States’ Business, which sets out items for consideration at the Ordinary States Meeting on 21st October 2026, they are of the opinion to approve the Schedule. View this proposition's information page on gov.gg

Voting Pour delivers this

Responds to the Island Development Plan review's increased land allocation for affordable housing and varies rules to speed it.

Official voting record →

Motion put to the States: SHOULD PROPOSITION 1 AND PROPOSITION 2 CARRY 3 (a) To agree that the Committee for Housing shall have the right of first refusal over the future use of the land at Lukis House, Swissville and Garden Hill for the delivery of Affordable Housing and mixed tenure housing, with such use to be given priority over alternative uses of the sites, subject to the Committee for Housing confirming the suitability and viability of the land for housing development; (b) To direct the Committee for Housing, in consultation with the Policy & Resources Committee, to identify the land required for housing development at these sites and undertake an outline viability assessment in order to identify preferred development strategies; (c) To direct the Committee for Housing to confirm its intentions for the use of such land no later than 31 December 2028 or 18 months before the planned opening of the new Children's Hub, whichever is earlier; (d) To direct the Policy & Resources Committee to reserve the land identified by the Committee for Housing under sub-paragraph 3(b) for housing purposes and, subject to any necessary statutory and property approvals, to make the land available for housing development following its vacation by the existing Health and Social Care users; (e) To direct the Policy & Resources Committee, not to allocate or commit any of the land at Lukis House, Swissville or Garden Hill to alternative uses until the Committee for Housing has had the opportunity to exercise its right of first refusal under sub-paragraph 3(a) unless the Committee for Housing has failed to confirm its intentions within the timeline specified in sub-paragraph 3(c).

Voting Pour delivers this

Prioritises States-owned sites for affordable and mixed tenure housing, accelerating homebuilding.

Official voting record →

Motion put to the States: The States are asked to decide: 1. Whether, in noting the urgency to improve supply of Affordable Housing, to be addressed through proposed increased land allocation as a result of the review of the Island Development Plan, they are of the opinion: a. To vary Rule 30(1) of the Rules of Procedure of the States to the extent necessary to permit a Special Meeting to be held on Tuesday 24th November 2026 to consider P.2026/72 - Review of the Island Development Plan - Development & Planning Authority Recommendations; and b. To insert, in Schedule 1 of the Rules of Procedure of the States of Deliberation and their Committees, immediately after the line item for 3rd November (Tuesday) 2026 the following line item “24th November (Tuesday) Island Development Plan Special Meeting” . 2. Whether, after consideration of the attached Schedule for Future States’ Business, which sets out items for consideration at the Ordinary States Meeting on 21st October 2026, they are of the opinion to approve the Schedule. View this proposition's information page on gov.gg

Voting Pour delivers this

Varies procedure noting the urgency to improve affordable housing supply through increased land allocation.

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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

Commences the Education Law amendments that bring in governance boards.

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Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Education (Governance Boards) Ordinance, 2025" and to direct that the same shall have effect as an Ordinance of the States subject to amendments below: In section 1 - in the section heading for "Constitution" substitute "Purpose and constitution", and after subsection (1), insert – "(1A)The purpose of the governance board of a relevant educational establishment is to – (a)contribute to and promote the ethos and strategic direction of the establishment, (b)hold the headteacher and management to account in respect of safeguarding, educational standards, attendance, staff performance and professional development, (c)hold the headteacher and management to account in respect of the use of financial and other resources by the establishment, and (d)facilitate and promote the giving of effective and appropriate communication from parents, staff, learners and the community to the headteacher and management of the establishment.", (c)in subsection (2)(b) for "four" substitute "five", (d)at the end of subsection (2)(d) insert "and", and at the end of subsection (2)(e) for ", and" substitute ".", (e)delete subsection (2)(f), (f)in subsection (3)(b) for "six" substitute "seven", (g)at the end of subsection (3)(d) insert "and", and at the end of subsection (3)(e) for ", and" substitute ".", and (h)delete subsection (3)(f).". To delete Clause 4(7) and replace with the following Clause: “4 (7)The Director of Education (or a person nominated by the Director of Education for this purpose) may attend one meeting of each governance board each academic year, or more frequently only at the – invitation of that governance board, or the direction of the Committee, where the Committee has reasonable grounds to believe that there has been a material failure in governance, safeguarding, financial management, or compliance with applicable law or policy, and has recorded such grounds in writing.

Voting Pour delivers this

Approves the Education (Governance Boards) Ordinance, delivering the education governance evolution.

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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

Approves the Education Law amendments creating governance boards, delivering the 'evolving governance' element.

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Motion put to the States: To insert an additional proposition as follows: “To agree in principle that a new Proportional Property Tax (PPT), based on property value, and Land Value Tax (LVT) based on the unimproved value of a parcel of land, should be investigated and to direct the Policy & Resources Committee to return to the States no later than June 2028 with proposals which should include consideration of: a) How property tax should be calculated and applied and whether there should be any exemptions; b) Whether a new tax should be applied in addition to or instead of Domestic Tax on Real Property; c) A mechanism to allow pensioners and low-income households to defer the payment of property taxes until the sale or the transfer of the property to a new owner; d) The potential to partly or fully replace Document Duty or for specified categories of property purchase, including: i) first-time buyers only, or ii) purchases of principal private residences only, or iii) for all residential purchases. e) The potential to partly fund an increase to the scale of the amount of interest paid that is allowable for Mortgage Income Tax Relief for Income Tax; f) A premium rate of Proportional Property Tax for second homes, unoccupied homes, and properties in foreign ownership; g) A banded or tiered mechanism to allow lower rates for residences at lower values.".

Voting Pour delivers this

Investigates a proportional property tax and land value tax as new revenue sources beyond employment tax.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was a general commitment to diversify revenue away from employment taxation, while the motion only directed investigation of property and land value taxes with a report back by June 2028, so voting against it rejects one optional route and not the aim, and a deputy could prefer a different diversification method or consider this one premature.

Official voting record →

Motion put to the States: To agree in principle that a new Proportional Property Tax (PPT), based on property value, and Land Value Tax (LVT) based on the unimproved value of a parcel of land, should be investigated and to direct the Policy & Resources Committee to return to the States no later than June 2028 with proposals which should include consideration of: a) How property tax should be calculated and applied and whether there should be any exemptions; b) Whether a new tax should be applied in addition to or instead of Domestic Tax on Real Property; c) A mechanism to allow pensioners and low-income households to defer the payment of property taxes until the sale or the transfer of the property to a new owner; d) The potential to partly or fully replace Document Duty or for specified categories of property purchase, including: i) first-time buyers only, or ii) purchases of principal private residences only, or iii) for all residential purchases. e) The potential to partly fund an increase to the scale of the amount of interest paid that is allowable for Mortgage Income Tax Relief for Income Tax; f) A premium rate of Proportional Property Tax for second homes, unoccupied homes, and properties in foreign ownership; g) A banded or tiered mechanism to allow lower rates for residences at lower values. (Inserted by A43)

Voting Pour delivers this

Final proposition to investigate property value and land value taxes, a diversifying revenue source.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to diversify tax revenue away from employment taxation, and the motion only directed an investigation into property and land value taxes with proposals due by June 2028, so a vote against it rejects one optional route to diversification rather than the goal, and could reflect a preference for another approach or concerns about the specifics.

Official voting record →

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

Implements the tax reform package including GST and income tax and social security changes, with conditions attached.

Official voting record →

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 main tax reform proposition introduces GST and cuts reliance on income tax, diversifying revenue away from employment taxation.

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 bring back a package without GST; Contre keeps the diversifying package moving.

Official voting record →

Motion put to the States: To delete propositions 1, 2 and 3 and to substitute therefor: “1. To agree that the individual standard rate for income tax should be 22% for 2027 and 2028 and at 20% for 2029 and onwards. 2. To direct the Policy & Resources Committee to investigate an increase to the Maximum liability on income for non-Guernsey sources (including Guernsey bank interest and income derived from Guernsey exempt investment schemes, which are non-resident for Guernsey tax purposes) and the maximum liability – worldwide income and to report back to the States via the Annual Budget for 2028.”.

Voting Contre delivers this

Replaces the package with higher income tax rates, retaining reliance on employment-based taxation.

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

Replaces GST with a higher income tax rate, deepening reliance on income tax on earnings; Contre advances diversification.

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

Would stop the reserved measures including GST, working against diversification of revenue.

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

Would defer GST and associated reforms pending a further review, delaying diversification.

Official voting record →

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 and the social security changes from the reform package, undermining diversification.

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

Would rule out GST and cease related work; Contre keeps diversification of revenue 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

Would drop GST and the associated income tax/social security reforms from the tax reform programme; Contre advances diversification.

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

Reduces the individual income tax rate under Workstream 1 as part of a package that introduces GST, shifting the tax base.

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

Would rule out GST and cease work on it; voting Contre preserves the new revenue source that diversifies away from employment tax.

Official voting record →

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

Sets a GST at a 5% standard rate, a new non-employment revenue source.

Official voting record →

Motion put to the States: subject to introducing an Alderney Essentials Cost Relief Payment that is calculated based on the estimated annual GST incurred by a household on Income Support, the value of the payment being in line with the minimum income standard as priced for Alderney.

Voting Pour delivers this

Introduces an Alderney Essentials Cost Relief Payment for households on Income Support, mitigating the GST burden.

Official voting record →

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 main package includes the income tax cut and the Essentials Cost Relief Payment, which mitigate the burden on lower and middle incomes, though it also introduces GST.

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

Makes GST introduction conditional on associated personal income tax and social security offsets, protecting households.

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Motion put to the States: In Proposition 1, immediately after the words “Appendix 7” insert the following words “subject to zero rating food and non-alcoholic drink for any goods and services tax”.

Voting Pour delivers this

Zero-rating food and non-alcoholic drink for GST would reduce the burden on low and middle income households.

Considered and set aside: voting this way is not clearly a breach of the promise. The amendment would have zero-rated food and non-alcoholic drink under any GST, which is one specific way of shielding lower- and middle-income households, but the promise was a general commitment to protect them from tax reform, and a deputy could vote against this measure while pursuing that protection by other means (such as targeted compensation or allowances).

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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 Essentials Cost Relief Payment from the package, leaving low-income households less protected; Contre protects them.

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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

Pairs GST with an Essentials Cost Relief Payment, protecting low-income households from the burden.

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Motion put to the States: 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 Focus on Early Years and Families.' to consider the re-introduction of child 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.(As inserted by A24 and amended by A55)

Voting Pour delivers this

Directs P&R to consider re-introducing child allowances or credits as part of the tax reform package; Pour advances the promise.

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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 within the tax reform package; voting Pour delivers childcare/child support within tax reform.

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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

Would cease all work on territorial corporation tax, which limits options for raising corporate contributions; voting Contre keeps that work alive.

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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

Continues workstreams to capture tax on undistributed company profits, which raises corporate sector revenue.

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Motion put to the States: 6. To agree that taxation point of a benefit in kind in relation to share award and share option schemes made from 1 January 2026 changes to the date of vesting/exercise, rather than date of grant, (with the benefit value to remain the amount calculated at point of grant) with a maximum period of seven years to be introduced (if the vesting/exercise period is longer than seven years the tax event occurs at the seven year point). To introduce exceptions into legislation to tax the benefit on death, retirement, leaving the employer or leaving the island, where the award/options are not forfeited on the occurrence of that event.

Voting Pour delivers this

Moves the tax point on share award and option schemes to vesting/exercise, directly reforming tax policy for employee share incentive schemes.

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Motion put to the States: To delete propositions 1, 2 and 3 and to substitute therefor: “1. To agree that the individual standard rate for income tax should be 22% for 2027 and 2028 and at 20% for 2029 and onwards. 2. To direct the Policy & Resources Committee to investigate an increase to the Maximum liability on income for non-Guernsey sources (including Guernsey bank interest and income derived from Guernsey exempt investment schemes, which are non-resident for Guernsey tax purposes) and the maximum liability – worldwide income and to report back to the States via the Annual Budget for 2028.”.

Voting Pour delivers this

Amendment 33 directs P&R to investigate raising the maximum liability on non-Guernsey source income (the tax cap), so voting Pour advances a review of tax caps, though it also swaps in a 22% income tax rate.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to review tax caps and investment company taxation, and the amendment's second proposition directs P&R to investigate raising the tax caps, but it is bundled with a separate proposition setting standard income tax rates, so a Contre vote cannot be attributed solely to the review of caps and could reflect disagreement with the rate proposal or with this particular route.

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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

Endorses work on accumulated untaxed, undistributed profits in resident companies and incentivising distributions, which is a review of how investment/holding companies are taxed.

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Motion put to the States: To direct the Policy & Resources Committee to build on the proposed Government Work Plan 2026–29 workstream entitled “Artificial Intelligence Strategy – Understanding Island Impact” by exploring and assessing options for the strategic coordination and governance of artificial intelligence across the Bailiwick, including consideration of a dedicated AI office or equivalent function, informed by models adopted in comparable jurisdictions such as the Isle of Man, and to bring forward recommendations to the States by no later than December 2026.

Voting Pour delivers this

Directs exploration of strategic coordination and governance of AI across the Bailiwick, a step towards a Digital and AI Framework.

Official voting record →