Tina Bury

Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy

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 vote agrees further legislative amendments to the Open Market Housing Register Law to enable transfer of Part A inscriptions, directly implementing the Guernsey Housing Plan.

Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy

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 vote confers regulation-making powers on the Committee for Housing regarding Open Market Part A fees, part of implementing the Guernsey Housing Plan.

Legislative Changes to Enable Implementation of the Open Market Part A Inscriptions Policy

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 vote directs preparation of legislation to give effect to the Open Market Part A Inscriptions Policy, directly advancing the Guernsey Housing Plan the promise supports.

The States of Guernsey Annual Budget for 2026

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 the Leale's Yard site clearance to the Major Projects Portfolio advances the housing development agenda that forms part of the Guernsey Housing Plan.

The States of Guernsey Annual Budget for 2026

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 motion (as amended) directs work under the Guernsey Housing Plan to consider mortgage interest relief alternatives, directly bearing on the promise to support the Guernsey Housing Plan.

The States of Guernsey Annual Budget for 2026

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 the Policy & Resources Committee and Committee for Housing, as part of the Guernsey Housing Plan, to consider changes to mortgage interest relief to better assist first-time buyers, directly advancing government-industry collaboration on housing.

The Open Market Housing Register (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2025

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 Contre delivers this

This amendment would have weakened the Open Market Part A inscriptions policy by allowing deletion of inscriptions, working against the housing plan's implementation that the promise supports.

The Open Market Housing Register (Guernsey) (Amendment) Law, 2025 (Commencement) Ordinance, 2025

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 vote approves the commencement of the Open Market Housing Register Amendment Law 2025, which is part of the housing policy framework the Guernsey Housing Plan depends on.

Proposition 1d-f

Motion put to the States: AND (IRRESPECTIVE OF THE STATES’ DECISION ON PROPOSITIONS 1b OR 1c) d. supplies sold by registered charities should be exempt from the Goods and Services Tax and that provision should be made to allow registered charities to reclaim the Goods and Services Tax incurred on supplies purchased as outlined in section 8; AND e. the proposed International Services Entity scheme should incorporate international insurance services and e-gaming activities; AND f. The application of all other exempt and zero-rated supplies should be as outlined in Section 8.

Voting Contre delivers this

This motion approves ancillary GST design decisions (charity exemptions, etc.) as part of the GST introduction the promise conditions on prior corporate tax reform.

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 a motion establishing the detailed framework for GST exemptions and zero-rated supplies, a vote that advanced the implementation of GST rather than delivering on her stated precondition of prior corporate and income tax reform.

Amendment 2

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 Pour delivers this

This amendment would have directed cessation of corporate territorial tax work, but the promise supports corporate tax reform (not its abandonment), so the connection is partial; the amendment's direction is ambiguous relative to the promise.

Why this counts against the promise: Deputy Tina Bury, who promised voters she would prioritise corporate tax reform before any consideration of GST, voted Contre on 26 February 2026 on a motion to direct the Policy & Resources Committee to cease work on territorial corporation tax as part of the corporate tax review, a vote that works against her stated commitment to pursue corporate tax reform first.

Proposition 1a

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

This motion agrees to reduce the individual standard rate of income tax to 15% as part of the tax reform workstream, which relates to the income tax restructuring component the promise references before GST.

Proposition 1b

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 motion approves introducing a 5% GST, which the promise opposes until corporate tax reform and income tax loophole closure come first, so voting against would deliver the promise.

Why this counts against the promise: Deputy Tina Bury had promised voters she would prioritise corporate tax reform and the closure of income tax loopholes before supporting any GST, yet on 26 February 2026 she voted Pour on the motion to introduce a 5% Goods and Services Tax applied to all foodstuffs, voting in a way that works against her stated precondition of pursuing those reforms first.

The States of Guernsey Annual Budget for 2026

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 motion amends the definition of a 'distribution' in income tax law to close a loophole on company asset transfers, directly delivering the income tax loophole-closing aspect of the promise.

The States of Guernsey Annual Budget for 2026

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

This motion directs exploration of Pillar 2 Global Minimum Tax revenue forecasting, advancing corporate tax reform work the promise prioritises ahead of GST.

The States of Guernsey Annual Budget for 2026

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

This motion (as carried) directs the P&R Committee to explore Pillar 2 revenue forecasting approaches, advancing the corporate tax reform agenda the promise commits to prioritising.

The States of Guernsey Annual Budget for 2026

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 continues work to understand and tax accumulated undistributed profits in Guernsey resident companies, directly advancing the corporate tax reform and loophole-closing agenda the promise prioritises.

Government Work Plan 2026-2029

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 motion (as carried) directs a 1% real-terms annual reduction in baseline public expenditure for 2027-2029, directly contradicting the promise to oppose civil service cuts and advocate for a well-resourced public sector.

Government Work Plan 2026-2029

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 Contre delivers this

This motion directs zero-based budgeting reviews of public expenditure from first principles, which could facilitate cuts to the public sector the promise is committed to resisting.

Why this counts against the promise: Deputy Tina Bury, who promised to oppose civil service cuts and support a well-resourced public sector, voted Pour on 29 January 2026 on a motion to direct the Policy & Resources Committee to establish a zero-based budgeting programme reviewing material areas of States' expenditure from first principles—a vote that works against her manifesto commitment to resist cuts to public services and the civil service.

Government Work Plan 2026-2029

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 motion directs a structured 1% real-terms annual reduction in baseline public expenditure, which amounts to civil service/public sector cuts the promise explicitly opposes.

The States of Guernsey Annual Budget for 2026

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

This amendment proposed cutting total committee net expenditure from £678m to £650.55m, representing significant public sector spending cuts the promise opposes; voting against it advances the promise.