In the Chamber · Guernsey Deputy Scorecard
GST: what they said, how they voted
27 deputies named GST in their manifesto. Each line is tagged with what it was about, GST the tax or GST+ the package it came in, and set beside four votes with the scorecard’s verdict on whether the deputy kept their word.
Kept
22
pledge lines, 16 deputies
Mixed
7
6 deputies
Broken
4
4 deputies
Missed
0
pledge-holders who skipped the final vote
Final vote
22-17
carried, 2 October 2026
34 manifesto lines on GST
Pledges against votes
Broken pledges come first. A deputy with more than one line on GST appears once per line, because each line gets its own verdict.
- Charles ParkinsonBroken
About GST
“I am opposed to GST.”
Broken - Mark HelyarBroken
About GST+, the package
Finances, Tax & Zero 10
Government is currently living on borrowed time and living off our savings. Whilst nobody wants to pay more tax we must face up to this reality.
The fairest means of raising revenue, without creating even more economic stress and risk, is through the now approved, progressive GST+ tax proposals. Under these, 60% of local households will pay less tax overall, even after GST, than they do today. This is because there will be a lower income tax rate on the first 30k of earnings, an allowance for social security and special protection for pensioners. You can find more details of this at www.markhelyar.gg. I am not in favour of GST without these additional elements and, as treasury lead, I would not have supported the proposals without these significant, progressive mitigations. We now may be able to do even more by using the proceeds from the Pillar II corporate taxes which I introduced when leading treasury.
I have personally invested hundreds of hours working on this issue, together with some of the world’s foremost tax experts, to try and avoid these steps, but the fact is that Guernsey remains a global outlier in collecting almost the lowest amount of GDP in the developed world and having no form of consumption taxation. We are rapidly running out of money.
Highlighted: the words the scorecard took as the pledge. From 2025 candidate manifesto booklet, pp.118-119 (Mark Helyar).
Everything else Mark Helyar wrote on GST and tax reform (1 passage)
Finances, Tax & Zero 10 (continued)
Just 6% of residents pay 25% of all income tax collected and finance is directly responsible for 40% (indirectly for more). This group is already paying the majority of the Island’s bills and we also simply cannot afford to risk chasing that revenue away. We must broaden our tax base, enabling us to start rebuilding our crumbling infrastructure and generate some positive economic momentum for our Island. Every day we put this off we put our Island at further risk.
Over the years I have suggested that we should look to raise all corporate taxation rates, currently subject to zero-10, up to 15% and once the tax package is implemented we should pursue that further.
Broken - Paul MontagueBroken
About GST+, the package
Our Economy: Dare to Grow
The current GST+ proposal raises valid concerns, even though it does include measures to protect lower earners. However, it cannot be implemented unless it has wider public support. It must be clearly explained and be part of a broader, fairer tax strategy. We also need to start exploring a 0-15 corporate tax rate in collaboration with Jersey. My priority is ensuring any changes are responsible and promote growth.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Paul Montague wrote on GST and tax reform (1 passage)
Our Economy: Dare to Grow
To ensure long-term prosperity, we need honest dialogue about public finances. Spending cuts alone will not solve our problems. I support diversifying our tax base and do not favour relying entirely on income tax increases.
Broken - Sarah Hansmann RouxelBroken
About GST+, the package
1.1 Facing the Fiscal Black Hole: Responsibility and Rebuilding Trust
To GST or not to GST — that is not the only question. It is, however, the one many voters quite rightly want a straight answer to. I will not make irresponsible promises just to win votes. The raw truth is that Guernsey faces a real and serious structural deficit.That deficit must be addressed, and simply denying it would be a betrayal of the next generation.
The GST+ package — which included a restructuring of Social Security contributions to soften the impact on lower-income Islanders — was, in many ways, logically sound.
But logic alone is not enough. Politics is about trust. And that trust has been broken.
The current government lost the confidence of many Islanders not just because they proposed GST, but because they had already broken faith by reversing clear election promises.
Worse, they failed to demonstrate that they were managing taxpayers' money wisely.Decisions like choosing the most expensive and inefficient model for secondary education, failing to find real savings within committee budgets, and allowing siloed, uncoordinated projects to run unchecked have left Islanders sceptical that "there is no alternative."
Before asking Islanders for more, we must show that we have put our own house in order. That means:
• A cohesive, comprehensive Government Work Plan — not isolated committee projects;
• Clearer accountability from Deputies: if you block a project, you take responsibility for proposing a workable alternative, not just kicking decisions down the road;
• Reform of civil service structures to cut duplication and inefficiency caused by the siloed committee system;
• A readiness to work with the system we have while pushing for a better one — because Guernsey cannot afford another four years of naval gazing while real issues go unaddressed.
The fiscal black hole is not just a technical problem. It is a test of leadership.
If elected, I will work to restore trust, drive genuine reform, and only then — with a credible government and a credible plan — should we ask Islanders to accept any new form of taxation.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Sarah Hansmann Rouxel wrote on GST and tax reform (3 passages)
1.3 Tackling the Cost of Living:
- Raising tax allowances in line with inflation, so Islanders' pay packets are not silently eroded.
2.1 Economic Growth: Smarter, Sustainable Growth
Economic growth must be part of Guernsey’s plan — but we need to be realistic about what it can achieve and how it must be done. Some suggest we can simply "grow our way" out of the fiscal black hole. If only it were that easy.
2.2 Skills and Workforce: Growing Our Own Talent
- Recognition for local key workers: Offering incentives that reward Islanders who take up vital public sector roles, not just those who relocate here. Possible measures could include rental tax relief, mortgage assistance schemes, or direct salary supplements for hard-to-fill roles;
Broken - Adrian GabrielMixed
About GST
Taxation and structural deficit
Addressing Guernsey’s structural deficit is crucial for our financial stability. I believe in a fair and balanced approach to taxation that supports our economy without placing undue burden on residents. I generally oppose the introduction of a Goods and Services Tax (GST), as, on its own it will disproportionately affect lower-income households and can stifle economic growth. Instead, I advocate for exploring alternative revenue sources and optimising our existing tax framework to ensure fiscal responsibility and sustainability. This could include a territorial corporate tax on profits earned within Guernsey, encouraging local investment, a tiered corporate tax system such as a zero/15 framework, taxes on activities that harm the environment, a luxury goods tax on high value non-essential items, raising or even abolishing our income tax cap, all the while ensuring tax revenues are spent wisely with transparency.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Mixed - Garry CollinsMixed
About GST
Balancing Our Books and Our Economy
GST - NO thank you! GST will hurt the poorest and most vulnerable in our community. I support the Association of Guernsey Charities call to stop GST.
I support changes in corporate tax, Pillar II might eliminate the deficit. With high cost of living now, why introduce GST in the middle of a housing crisis?
Highlighted: the words the scorecard took as the pledge. From 2025 candidate manifesto booklet, p.38 (Garry Collins).
Everything else Garry Collins wrote on GST and tax reform (1 passage)
Our Housing Crisis
We need to support not only the first-time buyers, but renters, pensioners trying to downsize and growing families. Scrap document duty!
Mixed - Gavin St PierMixed
About GST+, the package
Step 6: Creating a fairer tax system (p.20)
The States will need to raise more revenue to fund public services and build essential new infrastructure, but individual islanders cannot be expected to shoulder this burden entirely. Rightly, they will expect to see progress on the first five steps that have been outlined before being asked to pay more.
GST+ is scheduled to take effect from 2027. While some form of consumption tax may be needed, it is far from optimal and we do not support GST+ in its current form. We need wholesale reform of our entire tax system to provide more support to the average islander, while building resilience in light of uncertainty over proposed changes to international rules on corporate tax.
Highlighted: the words the scorecard took as the pledge. From Future Guernsey, “Our Plan for Guernsey: 2025-29 and beyond” (24 March 2025).
Everything else Gavin St Pier wrote on GST and tax reform (7 passages)
The plan’s summary of its tax position (p.15)
Wholesale reform of our entire tax system to provide more support to the average islander. We do not support GST+ in its current form.
Step 5: Improving corporate taxes (p.18)
Guernsey’s corporate tax system must be reformed to improve fairness and increase revenues before further increasing the tax burden on individuals.
Step 4: Fixing tax administration (p.18)
The effective administration of our tax system is crucial for the management of public finances. It is also essential if the public is to agree with increasing taxes.
For me, politics is about making the island a better place for everyone, ensuring that it is where our children want to live, can have happy and fulfilled lives and have children of their own. I have never tried to be popular. I am unafraid to speak out. I am as passionate today as I was when I first stood for election in 2012 but am as frustrated as many by our systemically dysfunctional government. We must do things differently. That is why I am pleased to be part of a new political party, Forward Guernsey, committed to the most comprehensive, detailed and ambitious manifesto ever prepared, addressing six core priorities: housing, education, health, the economy, taxation and climate transition, combined with a clear delivery programme.
Forward Guernsey - Delivering Change Together
- Scrapping document duty for purchasers and developers of new properties sold for less than £600,000 to first time buyers.
Forward Guernsey - Delivering Change Together
Creating a fairer tax system and balancing the books – in 6 steps:
Forward Guernsey - Delivering Change Together
- Fixing our broken tax administration, including removing the requirement to file income tax returns for the majority of taxpayers whose earnings have already been taxed at source.
- Improving corporate taxes, including working with Jersey to increase the zero/10 rate of tax to zero/15 and fairly taxing personal investment holding companies.
- Wholesale tax reform to create a fairer tax system for low and middle earners, (including the Additional Earned Allowance and Guernsey Property Savings Account referred to above.)
The plan’s first five steps, and where they stood on 2 October 2026
The plan says islanders “will expect to see progress on the first five steps that have been outlined before being asked to pay more.” Each step below is quoted from the plan; the record under it is the scorecard’s summary of the public sources linked.
Step 1: A government focused on growth (p.16)
Driving Guernsey’s economic growth is at the heart of our plan for a responsible, low-tax model.
Not assessed by the scorecard.
Step 2: Delivering efficient and effective public services (p.16)
Introducing a 1% reduction in baseline spending for each year from 2026, saving Guernsey more than £25 million a year by 2029.
Agreed, at a smaller scale. The States agreed 1% a year in public-sector efficiencies in the Government Work Plan debate in January 2026, and the GST+ package counts on it to cut baseline spending by £20m a year by 2029, against the plan’s £25m. (Policy & Resources Committee, “Tax Reform 2026” (P.2026/49, 8 June 2026))
Step 3: Sensible, sustainable investment (p.17)
- Reviewing the capital programme within three months to properly prioritise it, so the cashflow, funding requirements and timetable can be effectively planned.
- Introducing an independent, non-political Infrastructure and Capital Projects Board to improve governance and oversight of projects, without relying on external consultants.
Not assessed by the scorecard.
Step 4: Fixing tax administration (p.18)
The effective administration of our tax system is crucial for the management of public finances. It is also essential if the public is to agree with increasing taxes.
Not yet fixed. On 24 June 2026 the Policy & Resources Committee told the States that “many customers are still waiting for assessments, repayments or responses to enquiries”, while saying “the position today is materially stronger than it was a year ago.” (Policy & Resources Committee, General Update to the States (24 June 2026))
Step 5: Improving corporate taxes (p.18)
- Guernsey’s corporate tax system must be reformed to improve fairness and increase revenues before further increasing the tax burden on individuals.
- Work with Jersey to increase the zero/10 rate of tax to zero/15, whilst retaining the existing exempt bodies regime and economic substance requirements.
- Scrapping the ability to use non-commercial shareholder loans to defer tax due on income rolled up in Guernsey companies taxed at the standard rate of 0%.
Zero-10 stays. The Tax Reform 2026 policy letter, the proposition approved on 2 October, reports that its Tax Review Sub-Committee “does not recommend that the Policy & Resources Committee seeks a unilateral move to Zero-15”, and recommends talks with Jersey and the Isle of Man after their 2026 general elections (paragraphs 4.40 to 4.42). (Policy & Resources Committee, “Tax Reform 2026” (P.2026/49, 8 June 2026))
The shareholder-loan route is being closed. In June 2025 the Policy & Resources Committee announced that repayments of non-commercial shareholder loans would be treated as dividends where the company’s income is taxed at less than 20%, with the law change put to the 2026 Budget. (States of Guernsey, “P&R agrees action to prevent tax avoidance” (26 June 2025))
The party’s own amendment to the package
Amendment 55, moved by Deputy Gavin St Pier and seconded by Deputy Sally Rochester and adopted into the package approved on 2 October, phases GST in at 3%, then 4%, then 5%, with an assurance review by the independent Fiscal Policy Panel before each rise, adds a fiscal rule that GST shall not exceed 5%, and directs options for an Additional Earnings Allowance and a Guernsey Property Savings Account (both Step 6 policies in the plan) to come to the States in the 2028 Budget. (Amendment 55 to P.2026/49 (30 September 2026))
Mixed - Rhona HumphreysMixed
About GST+, the package
Step 6: Creating a fairer tax system (p.20)
The States will need to raise more revenue to fund public services and build essential new infrastructure, but individual islanders cannot be expected to shoulder this burden entirely. Rightly, they will expect to see progress on the first five steps that have been outlined before being asked to pay more.
GST+ is scheduled to take effect from 2027. While some form of consumption tax may be needed, it is far from optimal and we do not support GST+ in its current form. We need wholesale reform of our entire tax system to provide more support to the average islander, while building resilience in light of uncertainty over proposed changes to international rules on corporate tax.
Highlighted: the words the scorecard took as the pledge. From Future Guernsey, “Our Plan for Guernsey: 2025-29 and beyond” (24 March 2025).
Everything else Rhona Humphreys wrote on GST and tax reform (3 passages)
The plan’s summary of its tax position (p.15)
Wholesale reform of our entire tax system to provide more support to the average islander. We do not support GST+ in its current form.
Step 5: Improving corporate taxes (p.18)
Guernsey’s corporate tax system must be reformed to improve fairness and increase revenues before further increasing the tax burden on individuals.
Step 4: Fixing tax administration (p.18)
The effective administration of our tax system is crucial for the management of public finances. It is also essential if the public is to agree with increasing taxes.
The plan’s first five steps, and where they stood on 2 October 2026
The plan says islanders “will expect to see progress on the first five steps that have been outlined before being asked to pay more.” Each step below is quoted from the plan; the record under it is the scorecard’s summary of the public sources linked.
Step 1: A government focused on growth (p.16)
Driving Guernsey’s economic growth is at the heart of our plan for a responsible, low-tax model.
Not assessed by the scorecard.
Step 2: Delivering efficient and effective public services (p.16)
Introducing a 1% reduction in baseline spending for each year from 2026, saving Guernsey more than £25 million a year by 2029.
Agreed, at a smaller scale. The States agreed 1% a year in public-sector efficiencies in the Government Work Plan debate in January 2026, and the GST+ package counts on it to cut baseline spending by £20m a year by 2029, against the plan’s £25m. (Policy & Resources Committee, “Tax Reform 2026” (P.2026/49, 8 June 2026))
Step 3: Sensible, sustainable investment (p.17)
- Reviewing the capital programme within three months to properly prioritise it, so the cashflow, funding requirements and timetable can be effectively planned.
- Introducing an independent, non-political Infrastructure and Capital Projects Board to improve governance and oversight of projects, without relying on external consultants.
Not assessed by the scorecard.
Step 4: Fixing tax administration (p.18)
The effective administration of our tax system is crucial for the management of public finances. It is also essential if the public is to agree with increasing taxes.
Not yet fixed. On 24 June 2026 the Policy & Resources Committee told the States that “many customers are still waiting for assessments, repayments or responses to enquiries”, while saying “the position today is materially stronger than it was a year ago.” (Policy & Resources Committee, General Update to the States (24 June 2026))
Step 5: Improving corporate taxes (p.18)
- Guernsey’s corporate tax system must be reformed to improve fairness and increase revenues before further increasing the tax burden on individuals.
- Work with Jersey to increase the zero/10 rate of tax to zero/15, whilst retaining the existing exempt bodies regime and economic substance requirements.
- Scrapping the ability to use non-commercial shareholder loans to defer tax due on income rolled up in Guernsey companies taxed at the standard rate of 0%.
Zero-10 stays. The Tax Reform 2026 policy letter, the proposition approved on 2 October, reports that its Tax Review Sub-Committee “does not recommend that the Policy & Resources Committee seeks a unilateral move to Zero-15”, and recommends talks with Jersey and the Isle of Man after their 2026 general elections (paragraphs 4.40 to 4.42). (Policy & Resources Committee, “Tax Reform 2026” (P.2026/49, 8 June 2026))
The shareholder-loan route is being closed. In June 2025 the Policy & Resources Committee announced that repayments of non-commercial shareholder loans would be treated as dividends where the company’s income is taxed at less than 20%, with the law change put to the 2026 Budget. (States of Guernsey, “P&R agrees action to prevent tax avoidance” (26 June 2025))
The party’s own amendment to the package
Amendment 55, moved by Deputy Gavin St Pier and seconded by Deputy Sally Rochester and adopted into the package approved on 2 October, phases GST in at 3%, then 4%, then 5%, with an assurance review by the independent Fiscal Policy Panel before each rise, adds a fiscal rule that GST shall not exceed 5%, and directs options for an Additional Earnings Allowance and a Guernsey Property Savings Account (both Step 6 policies in the plan) to come to the States in the 2028 Budget. (Amendment 55 to P.2026/49 (30 September 2026))
Mixed - Steve WilliamsMixed
About GST
States finances – the States Assembly faces some difficult decisions in this next term as government annual spending exceeds its income which cannot go on. I am not in favour of GST however the States must increase its income, which could be achieved through a raft of measures alongside spending efficiencies. A start could be to go back through the many previous consultants reports of potential savings and taking action.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Steve Williams wrote on GST and tax reform (3 passages)
As housing is both one of the most important issues facing Guernsey, and an area where I can offer expertise and experience, I have focussed most of my manifesto on this key issue. Over the last 9 months I have met with a small group of housing professionals to produce a set of housing policy ideas that could reduce the housing problem by getting more homes built faster and encourage young people to stay and save for a deposit with tax incentives. Some of these policies are summarised below.
My Housing policies
- Scrapping document duty for developers and purchasers for new developments sold for less than £600k to first time buyers.
- Lowering the rate of income tax charged to 10% on the profits made by developers building and selling new units for less than £600k properties, to incentivize their construction.
My Housing policies
- Lowering the rate of income tax charged to 10% on build to let rental income for five years.
- Abolishing the 2% Document Duty for second homes.
Mixed - Tom RylattMixed
About GST
- Deputies must be able to disagree agreeably - personality politics cannot get in the way of Guernsey’s best interests any longer.
- Guernsey must invest in its future. Long-term economic growth will only be achieved by consistent and considered investment in our infrastructure.
- To do this, we must create a fairer and more sustainable tax system, one that ensures business and high net worth individuals pay their fair share before a consumption tax (such as GST) is imposed on islanders.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Tom Rylatt wrote on GST and tax reform (1 passage)
CREATING A FAIRER TAX SYSTEM & BALANCING THE BOOKS - IN 6 STEPS
- STEP 4. Fixing our broken tax administration, including removing the requirement to file income tax returns for the majority of taxpayers whose earnings have already been taxed at source.
- STEP 5. Improving corporate taxes, including working with Jersey to increase the zero/ten rate of tax to zero/fifteen and fairly taxing personal investment holding companies.
- STEP. 6 Wholesale tax reform to create a fairer tax system for low and middle earners, (including the Additional Earned Allowance and a Guernsey Property Savings Account).
Mixed - Tom RylattMixed
About GST+, the package
Step 6: Creating a fairer tax system (p.20)
The States will need to raise more revenue to fund public services and build essential new infrastructure, but individual islanders cannot be expected to shoulder this burden entirely. Rightly, they will expect to see progress on the first five steps that have been outlined before being asked to pay more.
GST+ is scheduled to take effect from 2027. While some form of consumption tax may be needed, it is far from optimal and we do not support GST+ in its current form. We need wholesale reform of our entire tax system to provide more support to the average islander, while building resilience in light of uncertainty over proposed changes to international rules on corporate tax.
Highlighted: the words the scorecard took as the pledge. From Future Guernsey, “Our Plan for Guernsey: 2025-29 and beyond” (24 March 2025).
Everything else Tom Rylatt wrote on GST and tax reform (5 passages)
The plan’s summary of its tax position (p.15)
Wholesale reform of our entire tax system to provide more support to the average islander. We do not support GST+ in its current form.
Step 5: Improving corporate taxes (p.18)
Guernsey’s corporate tax system must be reformed to improve fairness and increase revenues before further increasing the tax burden on individuals.
Step 4: Fixing tax administration (p.18)
The effective administration of our tax system is crucial for the management of public finances. It is also essential if the public is to agree with increasing taxes.
- To do this, we must create a fairer and more sustainable tax system, one that ensures business and high net worth individuals pay their fair share before a consumption tax (such as GST) is imposed on islanders.
CREATING A FAIRER TAX SYSTEM & BALANCING THE BOOKS - IN 6 STEPS
- STEP 4. Fixing our broken tax administration, including removing the requirement to file income tax returns for the majority of taxpayers whose earnings have already been taxed at source.
- STEP 5. Improving corporate taxes, including working with Jersey to increase the zero/ten rate of tax to zero/fifteen and fairly taxing personal investment holding companies.
- STEP. 6 Wholesale tax reform to create a fairer tax system for low and middle earners, (including the Additional Earned Allowance and a Guernsey Property Savings Account).
The plan’s first five steps, and where they stood on 2 October 2026
The plan says islanders “will expect to see progress on the first five steps that have been outlined before being asked to pay more.” Each step below is quoted from the plan; the record under it is the scorecard’s summary of the public sources linked.
Step 1: A government focused on growth (p.16)
Driving Guernsey’s economic growth is at the heart of our plan for a responsible, low-tax model.
Not assessed by the scorecard.
Step 2: Delivering efficient and effective public services (p.16)
Introducing a 1% reduction in baseline spending for each year from 2026, saving Guernsey more than £25 million a year by 2029.
Agreed, at a smaller scale. The States agreed 1% a year in public-sector efficiencies in the Government Work Plan debate in January 2026, and the GST+ package counts on it to cut baseline spending by £20m a year by 2029, against the plan’s £25m. (Policy & Resources Committee, “Tax Reform 2026” (P.2026/49, 8 June 2026))
Step 3: Sensible, sustainable investment (p.17)
- Reviewing the capital programme within three months to properly prioritise it, so the cashflow, funding requirements and timetable can be effectively planned.
- Introducing an independent, non-political Infrastructure and Capital Projects Board to improve governance and oversight of projects, without relying on external consultants.
Not assessed by the scorecard.
Step 4: Fixing tax administration (p.18)
The effective administration of our tax system is crucial for the management of public finances. It is also essential if the public is to agree with increasing taxes.
Not yet fixed. On 24 June 2026 the Policy & Resources Committee told the States that “many customers are still waiting for assessments, repayments or responses to enquiries”, while saying “the position today is materially stronger than it was a year ago.” (Policy & Resources Committee, General Update to the States (24 June 2026))
Step 5: Improving corporate taxes (p.18)
- Guernsey’s corporate tax system must be reformed to improve fairness and increase revenues before further increasing the tax burden on individuals.
- Work with Jersey to increase the zero/10 rate of tax to zero/15, whilst retaining the existing exempt bodies regime and economic substance requirements.
- Scrapping the ability to use non-commercial shareholder loans to defer tax due on income rolled up in Guernsey companies taxed at the standard rate of 0%.
Zero-10 stays. The Tax Reform 2026 policy letter, the proposition approved on 2 October, reports that its Tax Review Sub-Committee “does not recommend that the Policy & Resources Committee seeks a unilateral move to Zero-15”, and recommends talks with Jersey and the Isle of Man after their 2026 general elections (paragraphs 4.40 to 4.42). (Policy & Resources Committee, “Tax Reform 2026” (P.2026/49, 8 June 2026))
The shareholder-loan route is being closed. In June 2025 the Policy & Resources Committee announced that repayments of non-commercial shareholder loans would be treated as dividends where the company’s income is taxed at less than 20%, with the law change put to the 2026 Budget. (States of Guernsey, “P&R agrees action to prevent tax avoidance” (26 June 2025))
The party’s own amendment to the package
Amendment 55, moved by Deputy Gavin St Pier and seconded by Deputy Sally Rochester and adopted into the package approved on 2 October, phases GST in at 3%, then 4%, then 5%, with an assurance review by the independent Fiscal Policy Panel before each rise, adds a fiscal rule that GST shall not exceed 5%, and directs options for an Additional Earnings Allowance and a Guernsey Property Savings Account (both Step 6 policies in the plan) to come to the States in the 2028 Budget. (Amendment 55 to P.2026/49 (30 September 2026))
Mixed - Aidan MatthewsKept
About GST
Tax
I voted against the GST+ package, but it has now been voted through. Inflation caused price rises that shocked everyone, and GST will add to this, but the package does protect those on low and middle incomes. I will vote for viable alternatives that come forward. If GST cannot be stopped, an important task ahead will be to keep the lowest rates possible.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Aidan Matthews wrote on GST and tax reform (1 passage)
Tax
- Guernsey has had a shortfall in its tax revenue since the “zero ten” tax changes were introduced in 2008,it’s time to look again at corporate tax reform
- Our tax system remains unbalanced, companies and some of our wealthy residents are able to pay little tax by using the 0% rate for corporate tax. Tax fairness is needed.
- Raise the rate of corporate tax to 15% and close loopholes to achieve greater balance and fairness
- Spending control is needed to achieve a balanced budget. The budget must be balanced, we cannot continue to spend more than we take in
- Preventing the need for GST is a priority but may not be possible. Some of these steps can keep GST at a lower rate, and it should never be applied to essentials like food
Kept - Aidan MatthewsKept
About GST
Tax
- Our tax system remains unbalanced, companies and some of our wealthy residents are able to pay little tax by using the 0% rate for corporate tax. Tax fairness is needed.
- Raise the rate of corporate tax to 15% and close loopholes to achieve greater balance and fairness
- Spending control is needed to achieve a balanced budget. The budget must be balanced, we cannot continue to spend more than we take in
- Preventing the need for GST is a priority but may not be possible. Some of these steps can keep GST at a lower rate, and it should never be applied to essentials like food
- The tax office needs to revise its processes and improve customer service, such as making paper forms easily available for anyone who struggles with the online page
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Aidan Matthews wrote on GST and tax reform (1 passage)
Tax
- I voted against the GST+ package, but it has now been voted through. Inflation caused price rises that shocked everyone, and GST will add to this, but the package does protect those on low and middle incomes. I will vote for viable alternatives that come forward. If GST cannot be stopped, an important task ahead will be to keep the lowest rates possible.
- Guernsey has had a shortfall in its tax revenue since the “zero ten” tax changes were introduced in 2008,it’s time to look again at corporate tax reform
Kept - Andy CameronKept
About GST
Priorities listed at the top of the candidate page
- Deliver more affordable homes for locals
- Double free Early Years Education from 15 to 30 hours per week
- Increase sheltered housing so older islanders can live independently for longer
- Improve air and sea links
- Set up a commission to find alternatives to GST
- Scrap the flawed plan to move the Sixth Form to the rundown LMDC site
- Accelerate digital transformation in government and education
- Improve pay and conditions for nurses and teachers to match agency rates
- Maintain investment in sport and preventative healthcare
- Encourage and reward businesses that deliver on social and community responsibilities
- Fast-track renewable energy
- Legalise cannabis
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Andy Cameron wrote on GST and tax reform (1 passage)
Early Years Education
It supports parents (especially mothers) to move from part-time jobs into meaningful careers. It strengthens the workforce, eases recruitment pressures, and boosts long-term tax revenue. For children, it improves development, school readiness, and early identification of special needs.
Kept - Chris BlinKept
About GST
Reform First
- Review government spending before implementing GST.
- Push for zero-based budgeting across committees.
- Improve tax collection and compliance.
- Keep tax policy fair, targeted, and protective of the vulnerable.
- Stay competitive with Jersey, the Isle of Man, and key partners.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Chris Blin wrote on GST and tax reform (2 passages)
Offshore Wind and Energy Opportunity
- Assuming we develop the full 610 km² of viable seabed. Based on independent experts’ calculations, the lease income could be over £150 million a year, around twice the revenue of a 5 % GST and a 10 % rise in income tax combined.
Reform First
GST is not a quick fix to our fiscal problems. I opposed it and though it has been voted through, I believe in reform first. We must collect what is owed and cut inefficiency before asking islanders to pay more:
Kept - David DorrityKept
About GST
If elected, I will judge any alternative proposal to a goods and sales tax on its merits – but I will not allow the decision on increasing taxation to be moth-balled, as I believe that delaying this difficult choice any longer will damage Guernsey’s reputation and lead to tougher actions being needed as we near the end of the decade.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else David Dorrity wrote on GST and tax reform (1 passage)
- FINANCES AND TAXATION: The island’s credit rating was downgraded by S&P in 2 consecutive years during the Assembly’s last term; they predicted that a squeeze on our public finances would be caused by a shrinking working age population, in turn threatening tax collection rates and increasing pressure on health and care services. S&P warned of further downgrades if Guernsey failed to implement tax reforms to stabilise its funding needs. S&P is an internationally respected rating agency whose independent appraisal of the island’s finances and economic outlook is a warning we would be foolish to ignore. Things need to change, we must raise more money through taxation.
- I have read with interest suggestions that Pillar 2 may generate sufficient income to allow us to forego any further taxation. And I agree that it will increase our tax take from business, but while I do not have access to the figures the proposers base their projections on, I remain unconvinced that it will reach the levels of new income that the island requires.
- Similarly, proposals to work with Jersey and the Isle of Man to revisit zero-10 and look to agree a zero-15 corporate taxation regime would go some way toward shoring up the island’s finances and may again result in there being no requirement at all for further taxation. But while this increase to the corporate tax regime would benefit the island greatly, to implement it unilaterally would result in our chasing finance businesses away to our competitors. I’m wary that agreeing an increase to this corporate tax with other jurisdictions may not be so easy... as we have seen with the ferries debacle we certainly cannot rely on this to happen quickly -if at all- and I would caution against doing nothing now in the hope that zero-15 will produce results at some future date.
- After closely studying the competing proposals, GST-plus seems to be the fairest way that has been suggested to strengthen the island’s future financial position, providing as it does protections for pensioners and lower earners.
- I’m no fan of resorting to raising taxes, but we need to increase the island’s revenue in the short term, and the progressive measures incorporated in the GST-plus proposal designed to protect pensioners and lower earners would shield the less well-off, such as young islanders saving to get onto the housing ladder. These measures include,
- a reduction in income tax to 15p in the pound for those earning up to £32,000 a year, and
- a new personal allowance of £15,000 a year free of social security contributions
- A further bonus with GST-plus over a permanent increase on the income tax rate is that those islanders who currently don’t contribute due to living off their wealth -rather than income- will begin to pay towards the running of the island, and it would also mean that visitors to the island and the corporate sector would contribute as well.
Kept - David DorrityKept
About GST+, the package
Similarly, proposals to work with Jersey and the Isle of Man to revisit zero-10 and look to agree a zero-15 corporate taxation regime would go some way toward shoring up the island’s finances and may again result in there being no requirement at all for further taxation. But while this increase to the corporate tax regime would benefit the island greatly, to implement it unilaterally would result in our chasing finance businesses away to our competitors. I’m wary that agreeing an increase to this corporate tax with other jurisdictions may not be so easy... as we have seen with the ferries debacle we certainly cannot rely on this to happen quickly -if at all- and I would caution against doing nothing now in the hope that zero-15 will produce results at some future date.
After closely studying the competing proposals, GST-plus seems to be the fairest way that has been suggested to strengthen the island’s future financial position, providing as it does protections for pensioners and lower earners.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else David Dorrity wrote on GST and tax reform (2 passages)
FINANCES AND TAXATION: The island’s credit rating was downgraded by S&P in 2 consecutive years during the Assembly’s last term; they predicted that a squeeze on our public finances would be caused by a shrinking working age population, in turn threatening tax collection rates and increasing pressure on health and care services. S&P warned of further downgrades if Guernsey failed to implement tax reforms to stabilise its funding needs. S&P is an internationally respected rating agency whose independent appraisal of the island’s finances and economic outlook is a warning we would be foolish to ignore. Things need to change, we must raise more money through taxation.
I have read with interest suggestions that Pillar 2 may generate sufficient income to allow us to forego any further taxation. And I agree that it will increase our tax take from business, but while I do not have access to the figures the proposers base their projections on, I remain unconvinced that it will reach the levels of new income that the island requires.
- I’m no fan of resorting to raising taxes, but we need to increase the island’s revenue in the short term, and the progressive measures incorporated in the GST-plus proposal designed to protect pensioners and lower earners would shield the less well-off, such as young islanders saving to get onto the housing ladder. These measures include,
- a reduction in income tax to 15p in the pound for those earning up to £32,000 a year, and
- a new personal allowance of £15,000 a year free of social security contributions
- A further bonus with GST-plus over a permanent increase on the income tax rate is that those islanders who currently don’t contribute due to living off their wealth -rather than income- will begin to pay towards the running of the island, and it would also mean that visitors to the island and the corporate sector would contribute as well.
- At the moment, in an island with a sky-high cost of living, all islanders hear is ‘a new tax on EVERYTHING’, and though this is not the whole story, I can see why it is of course hugely unpopular!
- If elected, I will judge any alternative proposal to a goods and sales tax on its merits – but I will not allow the decision on increasing taxation to be moth-balled, as I believe that delaying this difficult choice any longer will damage Guernsey’s reputation and lead to tougher actions being needed as we near the end of the decade.
Kept - David GoyKept
About GST
Meanwhile: Nurses pay 20% and public services face funding shortages
"GST should not even be a consideration until the wealthiest pay their fair share."
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else David Goy wrote on GST and tax reform (6 passages)
As a Singapore-trained engineer and IT professional with 20+ years of experience, I’m bringing engineer-led governance to Guernsey — just as Singapore’s success has been driven by its technically skilled leaders (over 20% of their Parliament are engineers who apply rigorous problem-solving to policymaking). Married to a Guernsey woman and father to a young daughter, I’m campaigning for tax fairness (closing ultra-rich loopholes), true sovereignty (independent foreign policy), economic diversification (beyond finance), and crisis preparedness (food/energy security), recognising that many of Guernsey’s past policy shortcomings — from delayed infrastructure upgrades to inadequate emergency planning — stem from a lack of technical expertise in decision-making roles. My solutions, inspired by Singapore’s proven models but adapted to Guernsey’s needs, include a Fair Share Tax, vacant property levies, tidal energy development, and strategic food reserves, all aimed at building a more resilient, equitable, and self-sufficient future for every islander.
1. Broken Tax System
Guernsey loses millions every year to tax avoidance. Government is short of money, while the ultra-rich pay little to no taxes.
a. Ultra-Rich Loopholes:
- Overly generous income tax caps for the wealthiest
b. Vacant Property Levy:
- Monthly levy on homes vacant >6 months:
Who exactly has to pay the Fair Share Tax?
The Fair Share Tax is intended for high-net-worth individuals (HNWIs)...
Will taxing the ultra-rich really hurt Guernsey's economy?
- Tax injustice: While the States run short of money and nurses pay 20%, they exploit loopholes to pay little to no taxes
Kept - George OswaldKept
About GST
BEYOND HEALTH
- Support practical housing reform & help for first-time buyers
- Push for fairer taxation – broad, balanced, and honest about GST
- Back smart investment in early years, infrastructure & skills
- Make the best of our current education system while planning for the future
- Approach assisted dying cautiously – focus first on quality palliative care
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Kept - George OswaldKept
About GST
“Some form of consumption tax seems inevitable, but, tiered, with higher rates on conspicuous consumption. But most importantly - no extra burden on those already struggling.”
Kept - John GollopKept
About GST
I support many charities. I am President of Living Streets, trying to improve pedestrians’ safety and the green lane environment. I am on the Committee of Friends of the Priaulx Library and support the Rehabilitation of ex-offenders’ group, mental health drop ins and community cafes. I support third sector financing, commissioning grants and appropriate partnership with tax reductions from Gift Aid and would support the exemption of GST on Charities if GST was introduced. The Voluntary sector is a vital resource to the island we need to ensure a firmer more robust relationship with the voluntary sector, as well as the parish Douzaines . Sadly, we have lost the political links with our Douzaines when Island Wide Voting was introduced, and we need to re-connect.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else John Gollop wrote on GST and tax reform (2 passages)
A MANDATE TO MONITOR AND REDUCE THE COST OF LIVING - We need our thinking hats on here and there is nothing too cuddly about fiscal policies. We need to help those who struggle with costly household expenditure with more targeted support and less taxation, for those on lower incomes. Many islanders are worse off as lower middle earners than other jurisdictions We don’t do enough to help people just about managing.
I support raising personal allowances introducing lower 15% rates of tax for earnings below say £35,000, higher benefits limitations and in work incentives such as earnings disregards. I support a fair taxation policy for all of Guernsey. This can be paid for by restraining higher paid public sector posts, more emphasis on consumption taxes and economic growth. We need a relaxation of population controls for skilled younger professionals in many industries.
BUT I BRING CHANGE TOO with some Innovative and Radical policies for better OUTCOMES
However the hard truth is we need to grow our economy, accept limited immigration if younger people and retain our own younger sector . We also need to have slightly more tax revenue . I support marginal increases to social security to retain competitive advantage . I have voted for the fairer alternative package in the past as preferential to GST . I also voted twice this term to explore the territorial tax alternative of taxing companies more . But frankly I think that is a premature fishing expedition and the pillar two uncertain tax benefits have been somewhat trumped recently . I think a unilateral move by Guernsey to end zero ten risks losing business Jobs and economic growth and indeed competitiveness . We are very dependent on offshore finance especially the fiduciary sector, funds and captives . In any case it wouldn’t raise enough money to sustain capital investment and free services .
I as a loyal member of Policy and Resources and even before that voted three times for a small increase in income tax especially for higher earners from 20mto 22 percent . My feeling was that idea proposed by Deputy Trott was more acceptable to the general public , . But the GST plus package won the day. We are unique in not taxing consumption or sales but that puts a lot of pressure on income tax competitiveness and public services. I fought and won an amendment to not put a General Services Tax on food and would like to see further exemptions for charities, children’s clothes, education, maybe hospitality and small business exemptions. We need a more level playing field with imported goods to retain local business and the cost of living .
Kept - John GollopKept
About GST
“I support a fair taxation policy for all of Guernsey. This can be paid for by restraining higher paid public sector posts, more emphasis on consumption taxes and economic growth.”
Kept - Lee Van KatwykKept
About GST
Then look at broadening the corporate tax base to bolster our reserves
And, only if absolutely necessary, raise income tax by 2% and ring fence (keep aside) the extra revenue generated for spending on education and health services (in line with the Isle of Man)
There are other options before introducing the dreaded GST. Not to mention, our current Revenue Service already struggles to manage income tax collection, so how can we expect a new collection and compliance function to run smoothly?
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Lee Van Katwyk wrote on GST and tax reform (2 passages)
NO to GST
There is a good chance that Pillar Two (a tax upon Large Multinational Enterprises, implemented globally) will help to cover much of our deficit. First we have to:
Economy
Collaborating with our neighbouring jurisdictions to broaden the corporate tax base while protecting Small/Medium-sized Enterprises
Kept - Liam McKennaKept
About GST
NO to GST – Then, Now, Always
I have opposed a Goods and Services Tax (GST) for 5 years and nothing has changed to alter that view.
GST is a regressive tax that inevitably rises, hitting working families and vulnerable islanders the hardest. Promises of exemptions and allowances can be overturned at any time, just like the pension age, which moved from 65 to 67 — how long before it shifts to 70?
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Liam McKenna wrote on GST and tax reform (2 passages)
We need affordable homes, a care home with assisted living and nursing accommodation. We have three main sites, Castel Hospital, King Edward Hospital and the Duchess of Kent. We need to stop talking about what we need and use what we have. Guernsey is unaffordable, people are leaving the Island where they were born. You cannot tax a generation that no longer lives here. NO TO GST, I have said this for 5 years and nothing has changed my mind. GST will only ever go up. We must explore alternative forms of revenue, Corporate Tax and renewable energy.
NO to GST – Then, Now, Always
Guernsey doesn’t need new taxes — we need a fairer system. Treasury estimates already show the OECD’s global tax deal (Pillar II) could generate at least £30 million in additional revenue. In reality, I believe this figure could be even higher. A restructured corporate tax system, where finance companies pay their fair share, is the sustainable solution we need.
Kept - Marc LaineKept
About GST
FAIR SOCIETY
- My focus is on wealth generation and a fairer society that leaves nobody behind; only if we can boost the economy fairly can we avoid the worst of GST
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Marc Laine wrote on GST and tax reform (1 passage)
A deeper dive: Small economies function differently
PUBLIC FINANCES Fiscal responsibility and transparency in public spending needs more scrutiny. The electorate is rightly concerned about how government funds are allocated, especially in light of significant investments in education and healthcare infrastructure. My policies focus on wealth generation and a fairer society; we can only avoid GST if we can boost the economy without leaving people behind.
Kept - Marc LeadbeaterKept
About GST
Taxation: Close Loopholes, Not Raise Burdens
This term saw three major tax debates. I consistently opposed a Goods & Services Tax (GST). Why? Because we shouldn’t ask less well-off people to pay more while loopholes allow the wealthiest to avoid paying a fair contribution.
Instead, we must act on:
• OECD Pillar 2: A global 15% minimum tax on large corporations. Treasury estimates suggest up to £40m annually could be raised here.
• Personal Investment Companies: A loophole that allows wealthy residents to defer tax indefinitely. Jersey closed this gap years ago. We should seriously consider introducing a Territorial Corporation Tax which will not negatively affect the large employers in the Finance Industry, as those businesses’ profits aren’t derived from within Guernsey, and this can raise a significant amount annually and help address the structural deficit created by Zero-10; pretty much every business owner I’ve talked to about this would much prefer a fair tax on their profits over the burden of having to administer a GST and the associated costs involved. I’m not saying a GST should be off the table forever – it would be foolish to do so - but any further tax burden on our population must be the last resort, not the first reflex.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Kept - Munazza MalikKept
About GST+, the package
Tax & Economic Development
I do not support GST in isolation but I support the GST-Plus package that protects people on lower income while creating a broader, more equitable tax base. Those who can afford to contribute more, should. At the same time, we must improve public spending efficiency and ensure that revenue is used wisely to fund vital infrastructure, services, and strategic investments.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Munazza Malik wrote on GST and tax reform (3 passages)
Tax & Economic Development
We need a tax system that is fair, sustainable, and enables economic growth — one that supports businesses without overburdening individuals.
Funding Strategy
- Tax incentives for employer training programmes.
Full GST exemption for charities
- Expanding tax relief to boost public and corporate donations.
Kept - Munazza MalikKept
About GST
3. Strengthen Financial Stability.
- Full GST exemption for charities
- Unlocking dormant assets for charitable use
- Expanding tax relief to boost public and corporate donations.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Munazza Malik wrote on GST and tax reform (2 passages)
Tax & Economic Development
We need a tax system that is fair, sustainable, and enables economic growth — one that supports businesses without overburdening individuals.
I do not support GST in isolation but I support the GST-Plus package that protects people on lower income while creating a broader, more equitable tax base. Those who can afford to contribute more, should. At the same time, we must improve public spending efficiency and ensure that revenue is used wisely to fund vital infrastructure, services, and strategic investments.
Funding Strategy
- Tax incentives for employer training programmes.
Kept - Rob CurgenvenKept
About GST
A Stronger Financial Future Without GST
If plans to deal with the fiscal deficit look only at raising taxes, they are bound to fail. GST, for example, doesn’t fix the problem. It won’t provide enough funds to fill the ever-growing financial void. It will have to be upped ever year. And so on. Instead, we will close the fiscal gap through growth, fairness and efficiency:
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Rob Curgenven wrote on GST and tax reform (2 passages)
A Stronger Financial Future Without GST
- Continue on with the wind farm project. Leasing just 6 % of our territorial waters for an offshore‐wind concession returns around £40 million a year (equivalent to a 5 % ‘GST Plus’). This is also set to create up to 200 new jobs.
Homes For Islanders
- Abolish Document Duty for first time buyers and those looking to down-size.
Kept - Ross Le BrunKept
About GST+, the package
Being Honest About GST+
I don’t like paying more, but GST+ cannot be ignored. The “+” is critical, it comes with protections like higher income tax allowances, a new social security allowance, support for pensioners and helping lower-income households stay protected. If better alternatives are not found, we face a choice. Raise revenue needed to invest in our island, or see the services we rely on cut. I don’t want to consider cuts to schools, healthcare, or infrastructure. I hope experts find better solutions to vote on! Protecting quality of life must come first.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Ross Le Brun wrote on GST and tax reform (1 passage)
Support local food producers
- Ensure visiting traders are registered and contributing their fair share
Kept - Simon VermeulenKept
About GST
What Still Needs to be Done
Tax reform, too, is essential but GST is not the answer. I remain firmly against it and instead support a broader, fairer, and more competitive tax base, including a full review of individual tax caps and realistic revenue measures. Guernsey also needs to invest in its infrastructure, with developments like the Pool Marina and a deep-water berth vital for our future competitiveness. A refreshed approach to tourism including a potential Tourism Minister would help amplify our international appeal. Finally, we must improve the culture and effectiveness of government. That means streamlining committees, improving decision-making, reviewing how States Trading operates, and building a respectful, constructive environment that gets the best out of everyone from political colleagues to the civil service.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Simon Vermeulen wrote on GST and tax reform (1 passage)
Key Political Achievements
I’ve always stood by my principles, even when difficult, opposing GST, challenging underperformance in air connectivity, and supporting a vote of no confidence in the former Policy & Resources Committee when progress stalled. I backed funding for Guernsey’s private colleges, championed closer collaboration between private and States schools, and pushed for greater fiscal responsibility, including a failed but important proposal to reduce States spending by £27.8m. I also supported key public health measures, including the ban on disposable vapes.
Kept - Simon VermeulenKept
About GST
“Bring all of the above into a tax review before any GST is implemented.”
Kept - Tina BuryKept
About GST
Fair Taxation
- The weight of funding essential services can’t keep falling on the same shoulders. I support practical, fair tax solutions, that may mean GST, but first I want to see corporate tax reform and the closure of income tax loopholes. Everyone should contribute their fair share.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Kept - Steve FallaNot scored
About GST
Tax and The Economy
I have never voted for GST which is due to commence in July 2027. Whether or not that resolution of the States survives, there is a need for broader tax reform where we are not just increasing the burden on individual Guernsey residents over and again.
Highlighted: the words the scorecard took as the pledge. From Candidate page on election2025.gg.
Everything else Steve Falla wrote on GST and tax reform (1 passage)
Tax and The Economy
- Any change to corporate tax must be in lockstep with Jersey
Not a promise about future votes, so the votes are shown for context only.
Not scored
Read before citing
How to read this table
GST is the tax. GST+ is the package it travelled in: GST together with the income tax and social security changes, and the payments, meant to offset it for lower earners. A deputy can oppose GST on its own and back GST+, and several said exactly that, so the tag on each pledge says which of the two the deputy was talking about.
In February the package paired GST at 5% with a cut in the standard rate of income tax to 15% (Proposition 1a) and an Essential Costs Relief Payment of £520 a year for a single adult (Proposition 1b). By October the amended package also barred GST from starting until the offsetting income tax, social security, pension and benefit changes and the relief payment were in force (Amendment 52), and taxed food at 3% with 0% for food from small independent suppliers (Amendment 16).
The four divisions were not four votes on the same question.
- Feb 2026, Amendment 1: no GST at all
- 26 February 2026: lost, 5 Pour, 31 Contre, 1 Ne vote pas.
- Feb 2026, Proposition 1b: approve GST at 5%, food included
- 26 February 2026: carried, 24 Pour, 12 Contre, 1 Ne vote pas.
- Jul 2026, Amendment 14: scrap GST and the income tax and social security changes together
- 16 July 2026: lost, 15 Pour, 23 Contre, 2 Ne vote pas.
- Oct 2026, Proposition 1: implement the amended GST+ package
- 2 October 2026: carried, 22 Pour, 17 Contre, 1 Ne vote pas.
The chips describe what a vote did, not whether the deputy said Pour or Contre. Amendment 14 is the one to read with care. It did not take GST out of a package that otherwise stood. It removed GST and the income tax and social security changes together, so a Pour on it was a vote against GST+ as a whole, and a Contre kept the offsetting measures alive as well as the tax.
The final proposition is the whole Tax Reform package as amended, so a vote on it can be read more than one way. The verdict weighs the wording of each pledge against every division that bears on it, including some not shown here (the charity exemption in Proposition 1d-f, for example), and each deputy’s own page lists them. A deputy whose pledge made GST conditional can be Kept for voting against the package, and a deputy who said they opposed “GST+ in its current form” is Broken for voting for it.
The passages under each pledge are quoted word for word from the deputy’s own manifesto: their candidate page on election2025.gg, the 2025 manifesto booklet, or the Future Guernsey plan the three party lines come from. The highlighted words are the part the scorecard took as the pledge, and the longer text around them shows what else the deputy said in the same place. They were read on 4 October 2026. Candidate pages can be edited by the deputy, and a few now refer to votes that have since been taken, so a passage can be later than the election campaign.
Kept, Mixed and Broken are the verdicts on each deputy’s own scorecard page, set by the method on the methodology page. Missed means a deputy with a GST pledge did not cast a vote in the final division. Untested means no recorded vote bears on the line, and Not scored means the line was reviewed and set aside as not a promise about future votes. The page updates with the scorecard.
11 deputies
No GST line in the manifesto
These deputies did not mention GST in their manifesto, so there is no pledge to test. Their votes are shown for the record.