Tina Bury

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

The substantive proposition 1a ties mortgage interest relief reform to the Guernsey Housing Plan; voting Pour supports it.

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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

Directs P&R to work with the Committee for Housing, as part of the Guernsey Housing Plan, on alternatives to mortgage interest relief for first-time buyers; voting Pour advances the Housing Plan.

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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 Contre delivers this

Main Tax Reform 2026 proposition directing implementation of the package including GST, ahead of corporate tax reform and loophole closure.

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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 Pour delivers this

Defers GST until a further review of revenue-generation options has been done, which matches putting other reforms before GST.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise was to put corporate tax reform and closing income tax loopholes ahead of any GST, while leaving GST open as a possibility; the amendment deferred GST pending a wider revenue review and an insurance premium tax, which is a different mechanism from the ones she named, so voting against it does not plainly contradict her promise.

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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, halting the corporate tax reform the promise puts first; opposing it keeps corporate tax reform alive.

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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

Adopts GST at 5% as part of Workstream 1 before corporate tax reform is complete; supporting it works against the condition that corporate reform and loophole closure come first.

Considered and set aside: voting this way is not clearly a breach of the promise. The promise said GST "may" be acceptable but prioritised corporate tax reform and closing income tax loopholes *first*, leaving open the possibility of supporting GST once those steps were taken; whether those prior steps had been sufficiently addressed before this vote is a matter of judgement, not a plain contradiction.

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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

Widens the definition of a distribution in the Income Tax Law to catch avoidance, which closes an income tax loophole.

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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 work on accumulated untaxed, undistributed company profits and incentivising distributions, which bears on closing income tax loopholes.

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Motion put to the States: To insert an additional proposition as follows: “To agree that, as a matter of fiscal policy, growth in total States expenditure (revenue and social security spending) should not exceed inflation over the financial years 2027, 2028, and 2029 save where the States expressly resolve that exceptional circumstances justify a departure from that principle.”.

Voting Contre delivers this

Caps growth in total States expenditure at inflation for 2027-29, which constrains public sector resourcing; voting Contre favours a well-resourced public sector.

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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 Contre delivers this

Sets a 1% real-terms annual cut in baseline public expenditure through a public service efficiency programme; voting Contre is consistent with opposing public sector cuts.

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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 Contre delivers this

Amendment to insert the 1% real-terms annual reduction in baseline public expenditure; opposing it protects public sector resourcing.

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Motion put to the States: To delete proposition 20 and replace with the following proposition: “20. To approve Committee Net Expenditure for 2026 totalling £650.55m as set out in the following table: Service Area 2026 Revenue Cash Limit (£’000s) Corporate Services 89,649 Economic Development 12,740 Education, Sport & Culture 97,893 Employment & Social Security 88,717 Environment & Infrastructure 16,451 Health & Social Care 252,705 Home Affairs 43,118 Housing 8,466 Policy & Resources 16,725 Scrutiny Management Committee 626 States’ Assembly & Constitution Committee 85 Development & Planning 1,343 Overseas Aid & Development 5,026 Royal Court 2,732 Law Officers 7,784 Pooled Budgets 1,009 Budget Reserve including GWP initiatives 6,320 Savings to be Delivered (2,500) Total Committee Net Expenditure 650,549''

Voting Contre delivers this

Would replace the 2026 net expenditure limit of £678m with a lower £650.55m; opposing the cut favours a well-resourced public sector.

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