Tina Bury

Motion put to the States: 4. To direct the preparation of such legislation as may be necessary to give effect to the above decisions.

Voting Pour delivers this

This proposition directs preparation of legislation to give effect to the Open Market Part A inscriptions decisions, a necessary step in implementing the Guernsey Housing Plan.

Official voting record →

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

This proposition amends the Open Market Housing Register Law to enable implementation of the Open Market Part A Inscriptions Policy, a concrete legislative step under the Guernsey Housing Plan.

Official voting record →

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

This proposition amends Open Market Housing Register legislation regarding transfer of Part A inscriptions to development properties, advancing housing policy implementation under the Guernsey Housing Plan.

Official voting record →

Motion put to the States: 3. To agree to amend the Open Market Housing Register (Guernsey) Law, 2016 to confer on the Committee for Housing regulation-making powers to impose fees in respect of applications to transfer properties from Part D to Part A of the Open Market Housing Register that are consistent with existing fees charged under that Law in relation to the inscription of properties in Part A, as set out in section 3 of the Policy Letter.

Voting Pour delivers this

This proposition confers regulation-making powers on the Committee for Housing regarding Open Market fees, a further legislative step enabling the Guernsey Housing Plan's Open Market policy.

Official voting record →

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 Budget amendment directs P&R to work with the Committee for Housing, as part of the Guernsey Housing Plan, to consider alternatives to Mortgage Interest Relief to better assist first-time buyers, directly advancing the promise to support the Housing Plan and government-industry collaboration on housing.

Official voting record →

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

This is the substantive carried version of the amendment directing the Policy & Resources Committee and Committee for Housing, as part of the Guernsey Housing Plan, to consider changes to Mortgage Interest Relief, materially advancing the Housing Plan commitment.

Official voting record →

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

This Commencement Ordinance brings into force the Open Market Housing Register (Amendment) Law 2025, a direct implementation step within the Guernsey Housing Plan.

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 Pour delivers this

Amendment 14 would agree that neither GST nor the associated income tax and social security reforms shall be introduced, directly aligning with the promise's condition that GST not proceed without prior corporate reform, though the amendment is broader than just the conditional.

Why this counts against the promise: Deputy Tina Bury promised voters she would prioritise corporate tax reform and the closure of income tax loopholes before supporting any GST introduction, yet on 16 July 2026 she voted Contre on a motion that would have removed GST from the Tax Reform Programme while proceeding with corporate tax amendments and directing further corporate levy development, a vote that worked against delivering her own stated sequencing commitment.

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 have the States agree GST shall not be introduced and cease all related work, which aligns with the promise's conditional stance that GST should not proceed without prior corporate tax reform and loophole closure.

Why this counts against the promise: Deputy Tina Bury, who promised voters she would prioritise corporate tax reform and the closure of income tax loopholes before supporting any GST introduction, voted Contre on 26 February 2026 against a motion to rule out GST and halt all preparations for it, a vote inconsistent with her stated commitment to exhaust those alternatives first.

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 Contre delivers this

This proposition adopts GST at 5% as part of the tax reform package; the promise conditions any support for GST on prior corporate tax reform and loophole closure, so voting Pour on this motion without that prior condition being met would breach the promise, making Contre the direction that delivers it.

Why this counts against the promise: Deputy Tina Bury promised voters she would prioritise corporate tax reform and the closure of income tax loopholes before supporting any GST introduction, yet on 26 February 2026 she voted Pour on the motion to introduce a 5% Goods and Services Tax applied to all foodstuffs, a vote that works against delivering that promise.

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

Amendment 2 would cease all work on territorial corporation tax including within the fundamental corporate tax restructuring; since the promise requires corporate tax reform to come first, stopping that work would work against the promise's precondition, making Contre the direction that delivers the promise.

Official voting record →

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

Budget Proposition 5 directs work to better understand and incentivise taxation of accumulated untaxed undistributed profits in Guernsey companies, directly addressing the income tax loophole closure that the promise requires before supporting GST.

Official voting record →

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

This Budget proposition amends the definition of a distribution to catch asset transfers used to avoid income tax, directly closing an income tax loophole as required by the promise before supporting GST.

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 Contre delivers this

This carried proposition mandates a 1% real-terms annual reduction in baseline public expenditure for 2027-2029, directly working against the promise to oppose cuts and advocate for a well-resourced public sector.

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 Contre delivers this

This Government Work Plan amendment directs incorporation of a structured public service efficiency programme targeting 1% real-terms annual reductions in baseline public expenditure, which works against the promise to oppose civil service cuts and advocate for a well-resourced public sector.

Official voting record →

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 Pour delivers this

This amendment to the Annual Budget would have reduced total Committee Net Expenditure from £678m to £650.55m, representing significant cuts to public sector spending; voting Pour would have delivered those cuts, so Contre advances the promise to oppose civil service cuts — but the motion asks for Pour to MAKE the cuts, so Pour_delivers would advance the cuts, meaning the promise is served by voting Contre.

Official voting record →