Forward Guernsey

The manifesto sets out a cross-cutting programme spanning housing, tax reform, health, education, climate and governance, with named structural changes such as a zero-to-fifteen corporate tax rate alongside Jersey, an Additional Earned Allowance for under-30s, a public infrastructure bond, an offshore wind farm, and a statutory right to housing. The fiscal section alone contains six numbered steps, each carrying distinct policy actions. The breadth and the willingness to name specific mechanisms across multiple committees lift this well above a directional platform, though several pledges stop short of costed investment envelopes.

Many pledges carry precise figures: a GPSA capped at £60,000, a 30% planning covenant discount, a 1% annual spending reduction reaching over £25 million a year by 2029, a 10% profits tax for qualifying developers, an Additional Earned Allowance on the first £100,000 of earnings saving up to £20,000, 132 care beds by 2030, and a revised tax package by March 2026. Timeframes appear in several sections, including a Skills Strategy within 12 months and a primary review beginning 2027/28. Weaker areas include the offshore wind farm, the Channel Islands Health Authority, and several governance reforms, which name a direction but carry no cost, timeline or funding source.

The six-step fiscal plan identifies a 1% annual spending reduction, corporate tax reforms and a wholesale redesign of personal tax, but the manifesto explicitly opposes GST+ in its current form while acknowledging that more revenue will be needed. The plan relies on growth and on corporate tax changes, including a move to zero-to-fifteen alongside Jersey, to generate that revenue, without naming a specific saving or revenue source to cover the gap that spending commitments create. Several housing tax reliefs, including the document duty abolition, the GPSA, the Additional Earned Allowance and the 10% developer profits rate, reduce near-term revenue while the compensating reforms are described in principle rather than sized. The Channel Islands Health Authority and the offshore wind farm depend on Jersey, an external party. The 'build on time or make way for green space' planning penalty is novel and its legal pathway is not addressed.

The Scorecard records no individual committee roles for this party platform, so all pledges are assessed on their dependence on other decision-makers and a States majority. The manifesto's housing, tax, health, education, climate and governance commitments span the remits of multiple committees; each requires a States majority of 20 of 38 deputies and, for fiscal measures, the support of P&R. The corporate tax change to zero-to-fifteen also depends on agreement with Jersey. The offshore wind farm and the Channel Islands Health Authority depend on external bodies. The 1% spending reduction, the planning covenant mechanism and the tax package by March 2026 are all achievable in principle but require coordinated committee action across the full term.

The introduction and policy principles sections contain general statements about competent leadership, economic stability and the importance of collaboration that carry no specific commitment. Several subsections open with narrative framing before reaching concrete pledges. However, the bulk of the manifesto, particularly the housing, fiscal, health and education sections, is structured around itemised pledges with figures, conditions and named mechanisms, which limits the proportion of purely directional text.