Guernsey Deputy Scorecard

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In the Chamber · Guernsey Deputy Scorecard

GST: what they said, how they voted

26 deputies put GST in their manifesto. Each line is set beside their votes on the three divisions that decided it, with the scorecard’s verdict on whether they kept their word.

Kept

19

GST pledges, 17 deputies

Mixed

4

4 deputies

Broken

5

5 deputies

Missed

0

pledge-holders who skipped the final vote

Final vote

22-17

carried, 2 October 2026

29 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.

  • “Wholesale reform of our entire tax system to provide more support to the average islander. We do not support GST+ in its current form.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “The fairest means of raising revenue is through the now approved, progressive GST+ tax proposals, under which 60% of local households will pay less tax overall even after GST. I am not in favour of GST without these additional elements.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Backed GST
  • “Wholesale reform of our entire tax system to provide more support to the average islander. We do not support GST+ in its current form.”

    Feb
    Absent
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “Wholesale reform of our entire tax system to provide more support to the average islander. We do not support GST+ in its current form.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Backed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Backed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed GST
  • “GST should never be applied to essentials like food”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed GST
  • “Set up a commission to find alternatives to GST”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Opposed GST
  • “Review government spending before implementing GST.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “GST should not even be a consideration until the wealthiest pay their fair share.”

    Feb
    Absent
    Jul
    Opposed GST
    2 Oct (final)
    Opposed GST
  • “Push for fairer taxation – broad, balanced, and honest about GST”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “I would support the exemption of GST on Charities if GST was introduced.”

    Feb
    Backed GST
    Jul
    Opposed GST
    2 Oct (final)
    Backed GST
  • “There are other options before introducing the dreaded GST.”

    Feb
    Opposed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed GST
  • “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.”

    Feb
    Opposed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed 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”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “I consistently opposed a Goods & Services Tax (GST)... any further tax burden on our population must be the last resort, not the first reflex.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Opposed GST
  • “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.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “I advocate for Full GST exemption for charities, Unlocking dormant assets for charitable use, Expanding tax relief to boost public and corporate donations.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “The current GST+ proposal raises valid concerns... 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.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “Will oppose the introduction of GST. GST, for example, doesn't fix the problem... Instead, we will close the fiscal gap through growth, fairness and efficiency.”

    Feb
    Opposed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed 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 protect…”

    Feb
    Not a member
    Jul
    Backed GST
    2 Oct (final)
    Backed GST
  • “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.”

    Feb
    Opposed GST
    Jul
    Opposed GST
    2 Oct (final)
    Opposed 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 loophol…”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Opposed GST
  • Steve FallaNot scored

    “I have never voted for GST which is due to commence in July 2027.”

    Feb
    Backed GST
    Jul
    Backed GST
    2 Oct (final)
    Backed GST

Read before citing

How to read this table

“Backed GST” and “Opposed GST” describe what a vote did to GST, not whether the deputy said Pour or Contre. A Pour on the February amendment to rescind GST or the July amendment to strip it from the package opposed GST. A Pour on the final proposition on 2 October backed it.

  • Feb 2026: rescind GST (Amendment 1). 26 February 2026: lost, 5 Pour, 31 Contre, 1 Ne vote pas.
  • Jul 2026: remove GST from the package (Amendment 14). 16 July 2026: lost, 15 Pour, 23 Contre, 2 Ne vote pas.
  • 2 Oct 2026: final Tax Reform vote (Proposition 1). 2 October 2026: carried, 22 Pour, 17 Contre, 1 Ne vote pas.

The final proposition is the whole Tax Reform package as amended, including the allowances and protections that came with GST, so a deputy’s vote on it can be read more than one way. The verdict weighs the wording of each pledge, not the final vote alone. 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.

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.

12 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.

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