Each manifesto promise with the recorded States votes that test it, and whether this deputy voted to deliver. Where no recorded vote bears on a promise, an AI delivery verdict assesses progress against the public record.
Keptdirectional
Increase corporate sector tax contributions to address the revenue gap created by Zero-10.
“Tax reform must: Increase contributions from the corporate sector to close the gap created by Zero-10”
Tax And GstPublic Finances
Recorded votes that test this promise
26 Feb 2026Lost– Ne vote pas · did not take a side
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 direct the cessation of all work on territorial corporation tax, directly opposing the promise to increase corporate sector tax contributions.
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.”.
Related votes (shown for context; too partial or indirect to count towards the score)
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.
Classifying tax reform as a super priority implicitly includes corporate tax reform as part of the broader package.
Keptdirectional
Strengthen secondary school outcomes, expand childcare access and launch a long-term skills strategy.
“Education and Skills Objective: Strengthen secondary school outcomes, expand childcare access and launch a long-term skills strategy”
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
Commencing the Education Amendment Law 2026 advances the implementation of education reforms bearing on school outcomes.
Keptdirectional
Accelerate homebuilding to support renters, first-time buyers and homeowners.
“Housing Objective: Accelerate homebuilding to support renters, first-time buyers and homeowners”
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
Same as 2436 - agreeing to maintain mortgage interest relief supports homeowners and first-time buyers as promised.
Keptdirectional
Diversify tax revenue sources by reducing reliance on employment taxation.
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;
Keptdirectional
Include childcare allowances or grants within tax reform to support families.
“Tax reform must: Include childcare support through allowances or grants”
Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Projet de Loi entitled "The Family Allowances and Social Insurance (Guernsey) (Amendment) Law, 2026", and to authorise the Bailiff to present a most humble petition to His Majesty praying for His Royal Sanction thereto.
Voting Pour delivers this
Approving the Family Allowances and Social Insurance Amendment Law 2026 directly concerns family allowance entitlements, bearing on the promise to include childcare/family allowances in reform.
Keptdirectional
Ensure tax reform protects low- and middle-income households from increased burden.
“Tax reform must: Protect low- and middle-income households”
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
Reducing the standard income tax rate to 15% with a higher rate threshold aims to restructure tax burdens, bearing on protection of low- and middle-income households.
Keptdirectional
Boost productive investment across public and private sectors.
“Capital Investment and Infrastructure Objective: Boost productive investment across both public and private sectors”
Motion put to the States: To agree that maintaining and strengthening the Island’s economic capacity is fundamental to the successful delivery of the Government Work Plan and to note the following, which should be included in the consolidated version of the Government Work Plan to be published on gov.gg: “Economic development, competitiveness and productivity are enabling conditions which underpin the delivery of all super priorities set out in this Plan, rather than representing a discrete policy area or a competing objective. Economic growth, resilience or recovery (termed depending on prevailing financial conditions) materially strengthens the Island’s ability to fund public services, invest in infrastructure and meet community needs over time whilst actively promoting innovation. Economic development should therefore be regarded as a cross-cutting consideration informing prioritisation, sequencing and delivery decisions across the Government Work Plan. Responsibility for supporting economic development and long-term economic capacity is a whole-of-government responsibility. While specific policy levers may sit with individual committees, the economic consequences of decisions are shared across government and should be considered accordingly in the delivery of all super priorities.
Mixedaspirational
Harness innovation and AI to deliver high-value products and services for local and global markets.
“Innovation, Productivity and AI Objective: Harness innovation and AI to deliver high-value products and services for local and global markets”
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
Directing strategic coordination of AI across the Bailiwick advances the promise to harness AI for high-value products and services for local and global markets.
Mixedaspirational
Pursue use of innovation, digital tools and AI to deliver public services more efficiently.
“Innovation, digital tools, and AI can help us deliver services more efficiently and adapt to future needs.”
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
This motion directs building on the AI Strategy workstream and assessing options for AI coordination across the Bailiwick, directly delivering the promise on AI in public services.
Keptdirectional
Support and prioritise the Fundamental Services Review to determine which services should be publicly funded.
“We must review which services should be publicly funded—this will be central to the upcoming Fundamental Services Review.”
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
The Government Work Plan super priorities workstream includes 'Fundamental Services Review' as a named workstream, directly bearing on the promise to support and prioritise it.
Keptdirectional
Pursue improvements to ensure timely and efficient tax collection.
“Tax reform must: Ensure timely and efficient tax collection”
Motion put to the States: The States are asked to decide:- Whether, they are of the opinion to approve the draft Projet de Loi entitled ''The Customs and Excise (General Provisions) (Bailiwick of Guernsey) (Amendment) Law, 2026'', and to authorise the Bailiff to present a most humble petition to His Majesty praying for His Royal Sanction thereto.
Voting Pour delivers this
Approving amendments to the Customs and Excise General Provisions Law relates to improving the legal framework for tax/duty collection, bearing on the promise of efficient tax collection.
Keptdirectional
Review tax caps and the taxation of investment companies as part of tax reform.
“Tax reform must: Review tax caps and investment company taxation”
Motion put to the States: 2. To endorse the intention of the Policy & Resources Committee to increase the Standard Charge specified in Section 5B(2) of the Income Tax (Guernsey) Law, 1975, as amended, from £40,000 to £50,000 in respect of the Year of Charge 2026 and subsequent years, by regulation under that subsection.
Voting Pour delivers this
This motion directly endorses increasing the Standard Charge (tax cap) from £40,000 to £50,000, which is precisely the review of tax caps promised.
Related votes (shown for context; too partial or indirect to count towards the score)
No recorded votedirectional
Improve reliability and affordability of air travel and strengthen ferry links with France.
“Connectivity Objective: Improve the reliability and affordability of air travel and strengthen ferry links with France”
Infrastructure And TransportDigital And Connectivity
No recorded vote - delivery verdictPartialhigh confidence
Since taking office in July 2025, Deputy Kazantseva-Miller, as President of the Committee for Economic Development, secured a landmark British Airways Heathrow–Guernsey daily route that launched on 19 April 2026, boosting air connectivity and adding a larger-aircraft option. On the ferry side, the 15-year Brittany Ferries contract (signed December 2024, operational from March 2025) delivered improved reliability, a 29% passenger growth, and up to 20 weekly sailings including strong France/St Malo links, which Kazantseva-Miller hailed as 'excellent improvements in our sea connectivity'. However, the air affordability strand remains substantially unresolved: fares on Guernsey's most popular routes are still 15–30% more expensive than Jersey and the Isle of Man, a new Air Policy Framework and Air Transport Licensing Policy were still 'being developed' as of September 2025, and the collapse of Blue Islands in November 2025 created further instability rather than improvement in reliability.
Work to create a more sustainable and affordable healthcare system.
“Healthcare and Quality of Life Objective: Create a more sustainable, affordable healthcare system that strengthens overall health and wellbeing”
Health And Care
No recorded vote - delivery verdictIn progressmedium confidence
Deputy Kazantseva-Miller was elected President of the Committee for Economic Development in July 2025, not the Committee for Health & Social Care, so she has no direct committee role in healthcare reform. However, the broader policy direction she championed aligns with the Government Work Plan's December 2025 'super priority' to 'agree and advance a sustainable health and care system', led by HSC President Deputy George Oswald, who committed in his November 2025 parliamentary statement to undertake a fundamental review of health and care delivery and funding, with a policy letter to the States due during 2026. As of June 2026, a Health and Wellbeing Forum was being convened to engage charities in shaping sustainable wellbeing plans, demonstrating active progress but no final reform delivered.
Strengthen public-private partnerships and commissioning to improve service delivery and draw on island expertise.
“We need to strengthen partnerships with industry—through public-private collaborations, commissioning, and by drawing more effectively on the expertise and funding available on-island.”
Public Sector ReformEconomy And Business
No recorded vote - delivery verdictIn progressmedium confidence
As President of the Committee for Economic Development from July 2025, Kazantseva-Miller oversaw concrete steps consistent with her promise: in September 2025, her committee jointly commissioned the Finance Sector Policy Framework with the GFSC, Guernsey Finance and GIBA — co-funded by all parties and delivered by Oliver Wyman — which produced the Finance Sector Growth Strategy 2035, published in February 2026. Her September 2025 States statement also cited the fibre broadband partnership with Sure as a model public-private partnership and flagged the next Bailiwick Digital Framework as an upcoming cross-government workstream. However, a broader institutionalised framework for public-private commissioning across government has not been established, and internal committee tensions reported by the Guernsey Press in March 2026 — including criticism of the £350,000 external consultancy spend — suggest the wider promise remains contested and only partially enacted.
This deputy's most recent votes in the States of Deliberation's electronic voting record, regardless of whether they relate to a manifesto promise.
Schedule for future States' business
25 Jun 2026 · carried
Pour
2026 Report on Extant States' Resolutions
25 Jun 2026 · carried
Pour
2026 Report on Extant States' Resolutions
25 Jun 2026 · carried
Pour
2026 Report on Extant States' Resolutions
25 Jun 2026 · carried
Pour
Motion under rule 25
25 Jun 2026 · lost
Contre
Debate Employment and Equal Opportunities Service Annual Report 2025.’.
25 Jun 2026 · carried
Pour
Rule 24(6) Motion (* P.2026/33 )
Motion put to the States:
Voting Pour delivers this
Directing exploration of Pillar 2 Global Minimum Tax revenue forecasting methodology bears directly on assessing corporate tax contributions from international entities.
Motion put to the States: 4. To amend the definition of a distribution in Section 62AA of the Income Tax (Guernsey) Law, 1975, as amended, so that it would also catch any transfer of the assets of the company for the repayment of, or otherwise, in respect of, an advance of money to the company by a member of the company or by a person connected with a member (whether or not the advance is secured), with an exclusion in respect of the repayment of commercial loans to trading companies.
Voting Pour delivers this
Amending the definition of 'distribution' to catch asset transfers to members directly targets corporate tax avoidance and increases corporate sector tax contributions.
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 understand accumulated untaxed undistributed profits in Guernsey companies and consider mechanisms to increase revenue from them, directly advancing corporate tax contribution.
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
Same motion as 2437 - directing exploration of Pillar 2 GMR revenue forecasting relates to understanding and improving corporate tax contributions.
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
Adding a workstream on 'Responding to the Needs of the Island's Young People' in the Government Work Plan directly advances the promise on education, childcare and skills strategy.
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 approved motion adds a workstream on responding to young people's needs including cross-committee coordination for education, directly advancing the promise on school outcomes and skills.
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
The Education (Governance Boards) Ordinance 2025 establishes governance structures for schools, directly relating to strengthening secondary school outcomes.
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
Approving the Education (Guernsey) Amendment Law 2025 bears on strengthening education outcomes and governance, relevant to the promise on secondary school outcomes.
Motion put to the States: To insert a new proposition: “1a.To direct the Policy & Resources Committee working with the Committee for Housing, as part of the Guernsey Housing Plan, to consider changes or alternatives to Mortgage Interest Relief, including other forms of tax relief, to better assist first time buyers and homeowners in greater need of financial support; and to revert to the States with recommendations no later than the 2027 Budget Report.”.
Voting Pour delivers this
Directing consideration of alternatives to Mortgage Interest Relief to better assist first-time buyers directly bears on the promise to accelerate homebuilding and support first-time buyers.
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
Same motion as 2452 - directing consideration of tax relief alternatives for first-time buyers bears directly on the promise to support first-time buyers.
Motion put to the States: 16. To agree that the project for site clearance at Leale's Yard is added as a delivery project in the current Major Projects Portfolio.
Voting Pour delivers this
Adding site clearance at Leale's Yard to the Major Projects Portfolio advances housing development directly relevant to the promise to accelerate homebuilding.
Motion put to the States: To delete Proposition 1 and insert a new proposition: “1. To agree that the amount of tax relief in respect of mortgage interest paid on a principal private residence remains at its present level of £3,500 and cease the phased withdrawal of tax relief provided on mortgage interest in respect of principal private residences.”.
Voting Pour delivers this
Maintaining mortgage interest relief at £3,500 and ceasing its phased withdrawal directly supports homeowners and first-time buyers, bearing on the promise to support renters and homeowners.
Related votes (shown for context; too partial or indirect to count towards the score)
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.
Extending the Island Development Plan's validity maintains the planning framework relevant to homebuilding, bearing indirectly on accelerating housing development.
Voting Pour delivers this
This motion approves GST at 5% as a new revenue source, directly reducing reliance on employment/income taxation by diversifying the tax base.
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
Reducing the individual standard income tax rate to 15% with a higher rate at 20% is part of the tax reform package that restructures income taxation, bearing on reducing employment tax reliance.
Motion put to the States: To delete all propositions and to substitute therefor: “1. To agree a goods and services tax shall not be introduced, and: (i) to rescind Resolution I. 1B. and Resolution I. 1C. of Billet d’Etat No. XIX dated 14th October, 2024 made on 8th November 2024; and (ii) to direct the Policy & Resources Committee to cease all preparations for the introduction of any goods and services tax.”. View this proposition's information page on gov.gg
Voting Contre delivers this
This amendment would delete all GST propositions and halt work on territorial corporation tax, which would preserve reliance on employment taxation and block diversification.
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
Classifying 'Decide and deliver tax reform' as a super priority directly advances the broader tax reform workstream of which reducing employment taxation reliance is a key component.
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
The GST reform package includes an Essentials Cost Relief Payment scheme which functions as a benefit/allowance to offset costs for families, tangentially bearing on childcare/family support within tax reform.
Motion put to the States: The States are asked to decide:- Whether they are of the opinion to approve the draft Ordinance entitled ''The Family Allowances Ordinance, 2025'' and to direct that the same shall have effect as an Ordinance of the States.
Voting Pour delivers this
Approving the Family Allowances Ordinance 2025 directly concerns financial support for families with children, which relates to the promise of including childcare allowances within tax/benefit reform.
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
Blocking all GST work would remove the associated Essentials Cost Relief Payment that protects low-income households within the reform package.
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
The Essentials Cost Relief Payment scheme within the GST proposition is specifically designed to protect low-income households from the burden of GST, directly delivering this promise.
Motion put to the States: 22. That, (a) subject to the provisions of the Income Tax (Guernsey) Law, 1975 and to the provisions of this Proposition, the allowances claimable for the Year of Charge 2026 by an individual solely or principally resident in Guernsey by way of relief from income tax at the individual standard rate, shall be the allowances specified in the First Schedule to this proposition; (b) the allowances specified in the First Schedule to this proposition shall only be granted to an individual who has made a claim in accordance with the provisions of the Income Tax (Guernsey) Law, 1975 and who has proved the conditions applicable to such allowances and prescribed in the Second Schedule to this proposition have been fulfilled; (c) ''Family Allowances'' means Family Allowances payable under the Family Allowances (Guernsey) Law, 1950 as amended; and (d) ''the Income Tax (Guernsey) Law, 1975'' means that Law as amended, extended or applied by or under any other enactment and includes, where relevant, any Ordinance, regulation or Resolution of the States made under that Law.
Voting Pour delivers this
Setting income tax allowances for 2026 directly affects the tax burden on low- and middle-income households.
Voting Pour delivers this
Agreeing that maintaining economic capacity is fundamental and embedding economic development in the Work Plan directly advances the promise to boost productive investment.
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
Classifying 'sustainable economic growth' as a super priority with emphasis on productive investment across public and private sectors directly advances this promise.
Motion put to the States: To agree that in setting priorities, sequencing work and allocating resources under this Plan, committees should have regard not only to policy objectives and fiscal constraints, but also to the impact of proposed actions on economic activity, productivity, labour participation and the Island’s longer-term economic capacity, and where delivery of super priorities involves trade-offs with economic competitiveness or growth, those trade-offs should be explicitly identified and considered; and for this to be included in the consolidated version of the Government Work Plan to be published on gov.gg.
Voting Pour delivers this
Directing committees to have regard to economic activity, productivity and the island's longer-term economic capacity when setting priorities directly advances the promise to boost productive investment.
29 Jan 2026Carried✗ Contre · voted against delivering
Motion put to the States: To insert an additional proposition as follows: “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
The motion to explore AI strategy and governance bears on harnessing AI for high-value products and services for local and global markets as well as public services.
Why this counts against the promise: Deputy Kazantseva-Miller had promised to harness innovation and AI to deliver high-value products and services for local and global markets, yet on 29 January 2026 she voted Contre on a motion directing the Policy & Resources Committee to explore strategic coordination and governance of artificial intelligence across the Bailiwick and bring forward recommendations by December 2026, a vote that worked against delivering that promise.
29 Jan 2026Carried✗ Contre · voted against delivering
Motion put to the States: To insert an additional proposition as follows: “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
This motion explicitly directs exploration of strategic coordination and governance of AI across the Bailiwick, directly advancing the promise to use AI and digital tools to deliver public services more efficiently.
Why this counts against the promise: Deputy Kazantseva-Miller, who promised to pursue innovation, digital tools, and AI to deliver public services more efficiently, voted Contre on 29 January 2026 against a motion directing the Policy & Resources Committee to explore strategic coordination and governance of AI across the Bailiwick and bring forward recommendations by December 2026, a vote that worked against delivering that commitment.
Motion put to the States: The States are asked to decide: Whether, after consideration of the policy letter entitled ‘Government Work Plan 2026-2029’ dated 16thDecember2025, they are of the opinion: 1) To agree the three government areas of focus – Foundations for our Future, Sustainable Wellbeing, and Island Resilience – and their associated work plans for this political term (illustrated in Appendix I) and direct the Committees of the States to prioritise their resources accordingly.
Voting Pour delivers this
Approving the Government Work Plan 2026-2029 which includes the Fundamental Services Review as a workstream supports prioritising it.
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.
Classifying tax reform as a super priority encompasses review of caps and investment company taxation as part of the broader reform.
Motion put to the States: 1. To authorise the Policy & Resources Committee to proceed with the procurement process for the rehabilitation of the Alderney Airport runway, based on the design outlined in section 5, by issuing an invitation to tender with the intent to engage in early contractor involvement. View this proposition's information page on gov.gg
Authorising procurement for rehabilitation of Alderney Airport runway relates to air travel reliability, though Alderney-specific rather than Guernsey main airport focus of the promise.
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.
The Government Work Plan super priorities include healthcare sustainability as part of Sustainable Wellbeing, tangentially bearing on the promise of a sustainable and affordable healthcare system.
Motion put to the States: The States are asked to decide: Whether, after consideration of the policy letter entitled ‘Government Work Plan 2026-2029’ dated 16thDecember2025, they are of the opinion: 1) To agree the three government areas of focus – Foundations for our Future, Sustainable Wellbeing, and Island Resilience – and their associated work plans for this political term (illustrated in Appendix I) and direct the Committees of the States to prioritise their resources accordingly.
The Government Work Plan includes healthcare as part of Sustainable Wellbeing area of focus, tangentially relevant to the promise on sustainable healthcare.
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.
The Government Work Plan super priorities include commissioning and public-private partnership elements within service delivery workstreams, tangentially relevant to this promise.
24 Jun 2026 · carried
Pour
Proposition (as amended by A1)
24 Jun 2026 · carried
Pour
QEII Marina Gate Replacement (and the Associated Infrastructure)
24 Jun 2026 · carried
Pour
Appointment of an Ordinary Member of the Office of the Financial Services Ombudsman
24 Jun 2026 · carried
Pour
Remediation of PFAS Contaminated Soil at Guernsey Airport
24 Jun 2026 · carried
Pour
Extension of Period of Validity of the Island Development Plan 2016
