Steve Falla

Motion put to the States: The States are asked to decide:- Whether, after consideration of the policy letter entitled 'Legislative Changes to Enable the Implementation of the Open Market Part A Inscriptions Policy' dated 23rd April 2026, they are of the opinion: 1. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 to confer on the Committee for Housing regulation-making powers to specify how it will determine applications submitted under section 3A of the Law and award new Part A inscriptions in circumstances where the number of submitted applications exceeds the number of available inscriptions in a specified period, as set out in section 2 of the Policy Letter.

Voting Pour delivers this

The Open Market Part A Inscriptions Policy legislative changes are a substantive housing measure that the candidate committed to supporting and challenging the Housing Committee on.

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Motion put to the States: 2. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 (and any relevant subordinate legislation made thereunder) regarding the transfer of Open Market Part A inscriptions to development properties, as set out in section 3 of the Policy Letter.

Voting Pour delivers this

Amending the Open Market Housing Register law regarding transfer of Part A inscriptions is a key housing policy measure bearing on the promise to support and challenge the Housing Committee.

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Motion put to the States: To insert two new propositions as follows: “1. To amend section 3C of the Open Market Housing Register (Guernsey) (Amendment) Law, 2025 ("the Amendment Law") to the extent necessary to permit a person who owns an Open Market Part A property to make an application to delete from the Register the inscription of that property and inscribe a new property in Part A of the Register for the purpose of downsizing even if the person does not own both properties at the same time. 2. To direct the preparation of such legislation as may be necessary to give effect to the above decision.”.

Voting Pour delivers this

This amendment to the Open Market Housing Register law concerns key housing inscription policy, directly bearing on the candidate's commitment to challenge the Housing Committee on key housing issues.

Why this counts against the promise: Deputy Steve Falla, who promised to get fully behind the new Housing Committee and challenge it on key housing issues, voted Contre on 22 October 2025 on a motion to amend the Open Market Housing Register Law to facilitate downsizing, a vote that worked against delivering his commitment to actively support and advance housing reform.

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Motion put to the States: Whether they are of the opinion to approve the draft Ordinance entitled "The Open Market Housing Register (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2025" and to direct that the same shall have effect as an Ordinance of the States.

Voting Pour delivers this

Approving the Open Market Housing Register Amendment Commencement Ordinance advances housing policy implementation, which the candidate committed to supporting the new Housing Committee on.

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Motion put to the States: To insert a new proposition: “1a.To direct the Policy & Resources Committee working with the Committee for Housing, as part of the Guernsey Housing Plan, to consider changes or alternatives to Mortgage Interest Relief, including other forms of tax relief, to better assist first time buyers and homeowners in greater need of financial support; and to revert to the States with recommendations no later than the 2027 Budget Report.”.

Voting Pour delivers this

This motion directs review of mortgage interest relief and alternatives to help first-time buyers, which materially bears on the promise to help people access affordable homes.

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Motion put to the States: 1a. To direct the Policy & Resources Committee working with the Committee for Housing, as part of the Guernsey Housing Plan, to consider changes or alternatives to Mortgage Interest Relief, including other forms of tax relief, to better assist first time buyers and homeowners in greater need of financial support; and to revert to the States with recommendations no later than the 2027 Budget Report.

Voting Pour delivers this

Directing consideration of changes to mortgage interest relief to assist first-time buyers and homeowners relates directly to the promise to pursue schemes helping people access affordable homes.

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Motion put to the States: At the end of Proposition 1 insert the words “, subject to excluding the following: “a) the introduction of a goods and services tax; b) the changes to social security contributions; c) the introduction of new, and changes to, transport taxes”.

Voting Pour delivers this

Excluding GST from the tax reform package directly relates to the candidate's promise to pursue broader tax reform to avoid increasing burdens on individual residents.

Why this counts against the promise: Deputy Steve Falla, having promised to pursue broader tax reform that avoids repeatedly increasing the burden on individual Guernsey residents, voted Contre on 17 July 2026 against a motion that would have excluded a goods and services tax, changes to social security contributions, and new transport taxes from consideration, thereby voting against ring-fencing the very measures most likely to increase that burden on individuals.

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Motion put to the States: To delete Propositions 1 to 3 and substitute therefor: “1.To agree that neither the proposed Goods and Services Tax nor the associated Income Tax and Social Security contribution reforms detailed in the Policy Letter shall be introduced as part of the Tax Reform Programme. 2.To agree that the proposed Transport Taxes shall proceed as set out in this Policy Letter at Paragraph 9.7 and as more specifically described therein. 3.To agree that the proposed Corporate Tax amendments shall proceed as set out in Paragraph 9.21 of this Policy Letter and as more specifically described therein, excepting that at the third bullet point of paragraph 9.21, the term “ISE” shall be substituted with “Corporate Levy” (and this substitution shall take effect wherever relevant). 4.To direct the Policy & Resources Committee to develop and bring before the States proposals, for implementation on the same timetable as the tax measures proposed in this Policy Letter where reasonably practicable, for the introduction of a Corporate Levy payable by registered Guernsey companies, having regard to the work previously undertaken by the Tax Review Sub-Committee, and including consideration of whether such levy should comprise: a fixed annual levy payable by each registered company; a levy differentiated according to the size or scale of the undertaking, including consideration of whether existing company classifications may provide an appropriate and proportionate basis for differentiation; or such other structure as the Committee considers best achieves the objectives of fairness, administrative simplicity and efficient revenue collection. 5.To direct the Committee for Economic Development, in consultation with the Policy & Resources Committee, to develop and bring before the States, on the same timetable where reasonably practicable, proposals for the introduction of a Visitor Levy in accordance with the extant States Resolution, with all revenues arising from such levy to be paid into the General Revenue Account and not hypothecated for expenditure by any particular Committee or industry sector. 6.To direct the Policy & Resources Committee to revise the implementation programme and associated implementation budget for Tax Reform to reflect the removal of the proposed Goods and Services Tax and associated Income Tax and Social Security contribution reforms, including the consequential reduction in implementation cost, implementation activity, systems development, staffing and administrative requirements. 7. To direct the Policy & Resources Committee to return to the States with: 1. a revised implementation programme; 2. a revised implementation budget; 3. revised estimates of one-off implementation costs; 4. revised estimates of ongoing administration costs; 5. revised estimates of annual recurring revenues; and 6. revised staffing assumptions, reflecting the alternative package approved under this Proposition within a period that results in the States being capable of meeting the proposed implementation timetable as proposed within the Policy Letter. 8.To direct the Policy & Resources Committee to return to the States with an assurance review in 2030 as set out in section 12 of the Policy Letter, the scope of which shall be adjusted, where necessary, to take account of the removal of GST and Social Security measures from the package under these proposals and the application of those measures considered herein.”.

Voting Pour delivers this

This amendment explicitly rejects GST and associated income tax/social security reforms, directly bearing on the promise to pursue broader tax reform avoiding increased burdens on residents.

Why this counts against the promise: Deputy Steve Falla, who promised to pursue broader tax reform that avoids repeatedly increasing the burden on individual Guernsey residents, voted Contre on 16 July 2026 on a motion to remove GST and associated Income Tax and Social Security contribution reforms from the Tax Reform Programme and substitute broader corporate and visitor levies instead, a vote that worked against delivering his own manifesto commitment to that broader approach.

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Motion put to the States: To delete all propositions and to substitute therefor: “1.To agree a goods and services tax shall not be introduced, and: (i) to rescind Resolution I. 1B. and Resolution I. 1C. of Billet d’Etat No. XIX dated 14th October, 2024 made on 8th November 2024; and (ii) to direct the Policy & Resources Committee to cease all preparations for the introduction of any goods and services tax.”.

Voting Pour delivers this

This amendment would cease all work on GST, directly supporting the candidate's stated opposition to GST and commitment to tax reform that avoids increasing burden on residents.

Why this counts against the promise: Deputy Steve Falla, who promised to pursue broader tax reform and avoid repeatedly increasing the burden on individual Guernsey residents, voted Contre on 16 July 2026 against a motion to reject the introduction of a goods and services tax, a vote that works against delivering that promise by leaving in place preparations for a tax that would fall on individual residents.

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Motion put to the States: 1. To agree that, should the States decide in the second quarter of 2026 to adopt Workstream 1 of the Tax Reform proposals, a. the individual standard rate of income tax shall be reduced to 15%, with 20% becoming an individual higher rate of income tax; and the higher rate will apply at a defined threshold (£32,400) as agreed on 8 November 2024, with appropriate adjustments to reflect the impact of inflation between that date and the date of implementation;

Voting Pour delivers this

Agreeing to reduce the individual standard income tax rate to 15% as part of tax reform directly relates to the promise to pursue broader tax reform to avoid repeatedly increasing the burden on individual residents.

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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 Contre delivers this

Proposition 1b adopts a 5% GST at standard rate, which works against the promise to pursue broader tax reform to avoid increasing the burden on individual residents.

Why this counts against the promise: Deputy Steve Falla had promised to pursue broader tax reform that avoided repeatedly increasing the burden on individual Guernsey residents, yet on 26 February 2026 he voted Pour on the motion to introduce a 5% Goods & Services Tax on all foodstuffs alongside an Essentials Cost Relief Payment scheme — a vote that worked against delivering that promise by supporting a direct increase in the tax burden on individual residents.

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 Pour delivers this

This amendment would cease all work on GST introduction, directly aligning with the promise to pursue broader tax reform and avoid increasing burdens on residents through GST.

Why this counts against the promise: Deputy Steve Falla, who promised to pursue broader tax reform rather than repeatedly increasing the burden on individual Guernsey residents, voted Contre on 26 February 2026 on a motion to rule out the introduction of a goods and services tax, a vote that works against delivering that promise by keeping GST — a tax falling on individual residents — on the table.

Official voting record →

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

Ceasing work on territorial corporation tax without coordination would conflict with the promise to ensure corporate tax changes are coordinated with Jersey.

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Motion put to the States: 1. To insert an additional proposition as follows: “To direct the Policy & Resources Committee to explore whether the approach to revenue potential forecasting for the Pillar 2 Global Minimum Tax Model Rules used by the States of Jersey could be adopted by the States.”.

Voting Pour delivers this

Directing exploration of whether Jersey's Pillar 2 Global Minimum Tax forecasting approach could be adopted directly relates to the promise to coordinate corporate tax changes with Jersey.

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Motion put to the States: To direct the Policy & Resources Committee to explore whether the approach to revenue potential forecasting for the Pillar 2 Global Minimum Tax Model Rules used by the States of Jersey could be adopted by the States.

Voting Pour delivers this

Directing the P&R Committee to explore adopting Jersey's Pillar 2 revenue forecasting approach directly relates to the promise to coordinate corporate tax changes with Jersey.

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Motion put to the States: Recognising the importance of a fit-for-purpose, accountable and high-performing leadership within the public service and supporting structures capable of delivering the Government Work Plan, and to enable political committees to exercise challenge, control and vision, to agree to mandate the Chief Executive, drawing on external expertise where appropriate, to lead a programme of organisational reform as a priority to deliver performance, culture and capability improvements across the public service, and to direct the publication of clear terms of reference, approved by the Policy & Resources Committee, and to further direct the Policy & Resources Committee to resource the programme as necessary to achieve these outcomes, reporting regularly on its progress to the States.

Voting Pour delivers this

Mandating the Chief Executive to drive accountability and high-performing public service structures directly supports the promise to address inefficiencies in States operations.

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Motion put to the States: To direct the Policy & Resources Committee, working with Principal Committees, to establish a programme for zero-based budgeting, under which material areas of States’ expenditure are reviewed from first principles rather than by reference to historical baselines; and to require that the scope, methodology (including reporting) and initial findings of this programme be included by no later than in the mid-term Government Work Plan report, with the outcomes of such reviews used to inform Committee Work Plans, future budget proposals, and major policy decisions during the remainder of the term.”

Voting Pour delivers this

Zero-based budgeting reviewing material expenditure areas from first principles directly supports the promise to identify and address inefficiencies in States operations.

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Motion put to the States: To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).

Voting Pour delivers this

Directing a public service efficiency programme targeting annual expenditure reductions directly aligns with the promise to address inefficiencies in States operations.

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Motion put to the States: 1. To insert an additional proposition as follows: “ To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).”

Voting Pour delivers this

A structured public service efficiency programme targeting 1% real-terms reductions directly bears on the promise to identify and address inefficiencies in States operations.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: “6.To direct the Policy & Resources Committee, working with Principal Committees, to establish a programme for zero-based budgeting, under which material areas of States’ expenditure are reviewed from first principles rather than by reference to historical baselines; and to require that the scope, methodology (including reporting) and initial findings of this programme be included by no later than in the mid-term Government Work Plan report, with the outcomes of such reviews used to inform Committee Work Plans, future budget proposals, and major policy decisions during the remainder of the term.”

Voting Pour delivers this

Zero-based budgeting to review States expenditure from first principles directly supports the promise to identify and address inefficiencies in States operations.

Official voting record →

Motion put to the States: To insert a new proposition, as follows: “Recognising the importance of a fit-for-purpose, accountable and high-performing leadership within the public service and supporting structures capable of delivering the Government Work Plan, and to enable political committees to exercise challenge, control and vision, to agree to mandate the Chief Executive, drawing on external expertise where appropriate, to lead a programme of organisational reform as a priority to deliver performance, culture and capability improvements across the public service, and to direct the publication of clear terms of reference, approved by the Policy & Resources Committee, and to further direct the Policy & Resources Committee to resource the programme as necessary to achieve these outcomes, reporting regularly on its progress to the States.”

Voting Pour delivers this

Mandating fit-for-purpose, accountable public service leadership to enable political committees to exercise challenge and control relates to the promise to identify and address inefficiencies in States operations.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).

Voting Pour delivers this

Directing a structured public service efficiency programme aligns with the promise to support a fundamental services review aimed at identifying savings.

Official voting record →

Motion put to the States: To direct the Policy & Resources Committee, working with Principal Committees, to establish a programme for zero-based budgeting, under which material areas of States’ expenditure are reviewed from first principles rather than by reference to historical baselines; and to require that the scope, methodology (including reporting) and initial findings of this programme be included by no later than in the mid-term Government Work Plan report, with the outcomes of such reviews used to inform Committee Work Plans, future budget proposals, and major policy decisions during the remainder of the term.”

Voting Pour delivers this

Establishing zero-based budgeting to review States expenditure from first principles directly bears on the promise to support the fundamental services review.

Official voting record →

Motion put to the States: 1. To insert an additional proposition as follows: “ To direct the Policy & Resources Committee to incorporate into the Funding and Investment Plan, in consultation with all Committees, a structured public service efficiency programme that targets a 1% real-terms annual reduction in baseline public expenditure for the years 2027,2028, and 2029 (with 2026 as the baseline year).”

Voting Pour delivers this

Directing a structured public service efficiency programme targeting 1% real-terms annual expenditure reduction relates to the promise to support the planned fundamental services review.

Official voting record →

Motion put to the States: To insert an additional proposition as follows: “6.To direct the Policy & Resources Committee, working with Principal Committees, to establish a programme for zero-based budgeting, under which material areas of States’ expenditure are reviewed from first principles rather than by reference to historical baselines; and to require that the scope, methodology (including reporting) and initial findings of this programme be included by no later than in the mid-term Government Work Plan report, with the outcomes of such reviews used to inform Committee Work Plans, future budget proposals, and major policy decisions during the remainder of the term.”

Voting Pour delivers this

Establishing a zero-based budgeting programme directly supports the fundamental review of services and spending the candidate committed to backing.

Official voting record →

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

Voting Pour delivers this

Directing the States' Assembly & Constitution Committee to consider electoral body oversight and approaches to strengthen elections directly relates to the promise to push for a review of Guernsey's system of government.

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