Tom Rylatt

Government Work Plan 2026-2029

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

This amendment proposed the same additional workstream to the Government Work Plan focusing on young people's needs, bearing on the promise about primary education review.

The Education (Governance Boards) Ordinance, 2025

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

This vote approved the Education (Governance Boards) Ordinance, 2025, establishing governance boards for schools, which relates to improving education standards as promised.

Education Governance Board Sursis

Motion put to the States: To sursis consideration of the Projet de Loi entitled ‘The Education (Guernsey) (Amendment) Law, 2025’ and to direct the Committee for Education, Sport & Culture to return to the States with a revised Projet de Loi which— 1. revises and limits the Committee’s regulation-making powers ensuring that powers in respect of the constitution, powers and functions of Governance Boards vest clearly in the States of Deliberation by Ordinance and that the said regulation-making powers remain in-keeping with the scope envisaged by the Policy Letter, being to permit “operational changes to elements of the governance framework” to be made by the Committee for operational efficacy; and 2. sets out in full the proposed constitutional terms of reference of the Governance Boards, including their objectives, responsibilities and delegated and/or devolved powers, to apply from the commencement of the Law.

Voting Contre delivers this

This sursis motion sought to delay the Education (Guernsey) (Amendment) Law to require a revised Projet de Loi; defeating it allowed the education reform to proceed, consistent with fast-tracking the primary education review.

The Education (Guernsey) (Amendment) Law, 2025

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

This vote approved the Education (Guernsey) (Amendment) Law, 2025, a substantive legislative change to primary/secondary education governance, bearing on the promise to fast-track the primary education review.

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

These propositions set out GST exemptions and operational details, forming part of the GST implementation framework that the promise opposes.

Why this counts against the promise: Deputy Tom Rylatt promised to oppose imposing GST until businesses and high net worth individuals pay their fair share of tax, yet on 26 February 2026 he voted Pour on the motion setting out the framework for exempt and zero-rated GST supplies—a vote that advanced the introduction of GST rather than blocking it, working against his own manifesto commitment.

Proposition 3

Motion put to the States: 3. To direct the Policy & Resources Committee to give detailed consideration to the requirement for a two-thirds parliamentary majority to approve any future increase in the rate of GST, and present this for consideration by the States in the second quarter of 2026.

Voting Pour delivers this

This proposition directed consideration of requiring a two-thirds parliamentary majority to approve any future GST rate increase, which partially supports the promise to make GST harder to impose.

Amendment 1

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 proposed to delete all GST propositions and rescind prior GST resolutions, directly aligning with the promise to oppose imposing GST.

Why this counts against the promise: Deputy Tom Rylatt had promised voters that GST should not be imposed on islanders until businesses and high net worth individuals first pay their fair share of tax, yet on 26 February 2026 he voted Contre on a motion to direct that no goods and services tax be introduced and that all preparations for one cease, a vote that works against delivering that promise.

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 proposition directed workstreams to better understand accumulated untaxed undistributed profits in Guernsey companies and incentivise taxable distributions, bearing on the promise's condition that businesses should pay their fair share before GST is imposed.

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 amendment directed exploration of Jersey's approach to Pillar 2 Global Minimum Tax revenue forecasting, directly relating to the promise to raise the corporate tax rate to zero/fifteen via international tax reform.

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 carried proposition directed exploration of Jersey's Pillar 2 Global Minimum Tax forecasting approach, directly bearing on the corporate tax reform promise.

Government Work Plan 2026-2029

Motion put to the States: To insert an additional proposition as follows: “To direct the Policy & Resources Committee to publish a report on the progress of the Major Projects Portfolio, including relevant information and metrics on each project’s performance against plan and budget, in a format that is publicly available and easily accessible, no later than 1st July 2026, with updates provided at least every six months thereafter; and to note the Chief Executive shall report on major workstreams underway in the public service as part of an annual Chief Executive’s report.”.

Voting Pour delivers this

This amendment directed publication of a progress report on the Major Projects Portfolio with performance metrics, supporting effective management and oversight of the capital programme as promised.

Government Work Plan 2026-2029

Motion put to the States: To direct the Policy & Resources Committee to publish a report on the progress of the Major Projects Portfolio, including relevant information and metrics on each project’s performance against plan and budget, in a format that is publicly available and easily accessible, no later than 1st July 2026, with updates provided at least every six months thereafter; and to note the Chief Executive shall report on major workstreams underway in the public service as part of an annual Chief Executive’s report.

Voting Pour delivers this

This carried proposition directed the Policy & Resources Committee to publish a publicly accessible report on Major Projects Portfolio progress, supporting the capital programme review and cashflow management commitment.

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 Pour delivers this

This amendment to the Government Work Plan directed a structured public service efficiency programme targeting a 1% real-terms annual reduction in baseline public expenditure, directly matching the promise of an annual 1% reduction in baseline public spending.

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 sought to reduce total committee net expenditure to £650.55m (versus the main budget's ~£678m), which partially aligns with the spending reduction promise, though it was a one-off budget cut rather than a systematic annual 1% reduction.

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 amendment directed the Policy & Resources Committee working with the Committee for Housing to consider changes to Mortgage Interest Relief and other tax relief to better assist first-time buyers, which partially relates to the affordable housing promise.

Government Work Plan 2026-2029

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 amendment directed exploration of strategic coordination and governance of artificial intelligence across the Bailiwick, bearing directly on the promise to support adult upskilling in response to new technologies like AI.