Tax Reform 2026

Policy & Resources Committee

Details

The States are asked to decide:

Whether, after consideration of the Policy Letter ''Tax Reform 2026'' dated 8 June 2026, they are of the opinion:

  1. To direct the Policy & Resources Committee to implement the package of tax reforms to make Guernsey and Alderney more financially sustainable as set out in sections 9 and 10 with the rates and thresholds as described in Appendix 7.
  2. To add the Tax Reform Programme to the Major Projects Portfolio and delegate authority to the Policy & Resources Committee to approve funding from the General Revenue Reserve of up to £10.6m following consideration of business cases.
  3. To direct the Policy & Resources Committee to return to the States with an assurance review in 2030 as set out in section 12.
  4. To direct the preparation of such legislation as may be necessary to give effect to the above decisions.

Amendments

P.2026/49 Motion to Vary
Carried

Motion to Vary

Tom Rylatt & Rhona Humphreys

P.2026/49 Sursis Motive
Laid

Sursis Motive

Liam McKenna & Simon Vermeulen

P.2026/49 Motion to Suspend
Lost

Motion to Suspend Rule 17A

Haley Camp & Garry Collins

P.2026/49 Sursis
Lost

Sursis

Liam McKenna & Mark Helyar

P.2026/49 Amdt 1
Lost

Amendment 1

Garry Collins & Haley Camp

P.2026/49 Amdt 2
Lost

Amendment 2

Liam McKenna & Simon Vermeulen

P.2026/49 Amdt 3
Lost

Amendment 3

Liam McKenna & Simon Vermeulen

P.2026/49 Amdt 4
Not Laid

Amendment 4

Andy Sloan & Munazza Malik

P.2026/49 Amdt 5
Not Laid

Amendment 5

Andy Sloan & Mark Helyar

P.2026/49 Amdt 6
Not Laid

Amendment 6

Andy Sloan & Mark Helyar

P.2026/49 Amdt 7
Lost

Amendment 7

Aidan Matthews & Andy Sloan

P.2026/49 Amdt 8
To Be Laid

Amendment 8

Mark Helyar & Andy Sloan

P.2026/49 Amdt 9
To Be Laid

Amendment 9

Gavin St Pier & Tina Bury

P.2026/49 Amdt 10
To Be Laid

Amendment 10

Gavin St Pier & Tom Rylatt

P.2026/49 Amdt 11
To Be Laid

Amendment 11

Gavin St Pier & Andy Sloan

P.2026/49 Amdt 12
To Be Laid

Amendment 12

Tom Rylatt & Gavin St Pier

P.2026/49 Amdt 13
To Be Laid

Amendment 13

Haley Camp & Garry Collins

P.2026/49 Amdt 14
Lost

Amendment 14

Haley Camp & Garry Collins

P.2026/49 Amdt 15
To Be Laid

Amendment 15

Alexander Snowdon & Edward Hill

P.2026/49 Amdt 16
Carried

Amendment 16

Marc Leadbeater & Andy Cameron

P.2026/49 Amdt 17
Be not debated

Amendment 17

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 18
Be not debated

Amendment 18

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 19
Lost

Amendment 19

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 20
Be not debated

Amendment 20

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 21
Be not debated

Amendment 21

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 22
To Be Laid

Amendment 22

Tina Bury & Jayne Ozanne

P.2026/49 Amdt 23
Carried

Amendment 23

Mark Helyar & Haley Camp

P.2026/49 Amdt 24
Carried

Amendment 24

Munazza Malik & Paul Montague

P.2026/49 Amdt 25
Carried

Amendment 25

Mark Helyar & Gavin St Pier

P.2026/49 Amdt 26
To Be Laid

Amendment 26

Adrian Gabriel & Andy Cameron

P.2026/49 Amdt 27
To Be Laid

Amendment 27

Garry Collins & Haley Camp

P.2026/49 Amdt 28
To Be Laid

Amendment 28

Tina Bury & Jayne Ozanne

P.2026/49 Amdt 29
To Be Laid

Amendment 29

Andy Sloan & Mark Helyar

P.2026/49 Amdt 30
To Be Laid

Amendment 30

Adrian Gabriel & Andy Cameron

P.2026/49 Amdt 31
To Be Laid

Amendment 31

Rob Curgenven & Jayne Ozanne

P.2026/49 Amdt 32
To Be Laid

Amendment 32

Tina Bury & Jayne Ozanne

P.2026/49 Amdt 33
Lost

Amendment 33

Adrian Gabriel & Garry Collins

P.2026/49 Amdt 34
To Be Laid

Amendment 34

Rob Curgenven & Liam McKenna

P.2026/49 Amdt 35
To Be Laid

Amendment 35

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 36
To Be Laid

Amendment 36

Min Tat (David) Goy & Garry Collins

P.2026/49 Amdt 37
To Be Laid

Amendment 37

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 38
To Be Laid

Amendment 38

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 39
To Be Laid

Amendment 39

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 40
To Be Laid

Amendment 40

Min Tat (David) Goy & Rob Curgenven

P.2026/49 Amdt 41
To Be Laid

Amendment 41

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 42
To Be Laid

Amendment 42

Min Tat (David) Goy & Aidan Matthews

P.2026/49 Amdt 43
To Be Laid

Amendment 43

Aidan Matthews & John Gollop

P.2026/49 Amdt 44
To Be Laid

Amendment 44

Rob Curgenven & Garry Collins

P.2026/49 Amdt 45
Lost

Amendment 45

Marc Leadbeater & Andy Cameron

P.2026/49 Amdt 46
To Be Laid

Amendment 46

Rob Curgenven & Liam McKenna

P.2026/49 Amdt 47
To Be Laid

Amendment 47

Rob Curgenven & Haley Camp

P.2026/49 Amdt 48
Lost

Amendment 48

John Gollop & Aidan Matthews

P.2026/49 Amdt 49
To Be Laid

Amendment 49

Haley Camp & Garry Collins

P.2026/49 Amdt 50
To Be Laid

Amendment 50

Rob Curgenven & Edward Hill

P.2026/49 Amdt 51
To Be Laid

Amendment 51

Rob Curgenven & Garry Collins

P.2026/49 Amdt 52
To Be Laid

Amendment 52

Haley Camp & Garry Collins

P.2026/49 Amdt 53
To Be Laid

Amendment 53

Rob Curgenven & Liam McKenna

P.2026/49 Amdt 54
To Be Laid

Amendment 54

Chris Blin & Garry Collins

P.2026/49 Amdt 55
Carried

Amendment 55

Gavin St Pier & Sally Rochester

P.2026/49 Amdt 56
To Be Laid

Amendment 56

Haley Camp & Garry Collins

P.2026/49 Amdt 57
Lost

Amendment 57

Liam McKenna & Simon Vermeulen

P.2026/49 Amdt 58
Carried

Amendment 58

Lindsay de Sausmarez & Charles Parkinson

P.2026/49 Amdt 59
To Be Laid

Amendment 59

Andy Sloan & Haley Camp

Timeline

  • Lodged on 8 June 2026
  • Scheduled on 25 June 2026
  • In Debate on 15 July 2026
  • Adjourned on 17 July 2026
  • In Debate on 30 September 2026
  • Debated on 2 October 2026
    P.2026/49 Amdt 59
    To Be Laid

    Amendment 59

    Andy Sloan & Haley Camp

    P.2026/49 Amdt 58
    Carried

    Amendment 58

    Lindsay de Sausmarez & Charles Parkinson

    P.2026/49 Motion to Vary
    Carried

    Motion to Vary

    Tom Rylatt & Rhona Humphreys

    P.2026/49 Amdt 56
    To Be Laid

    Amendment 56

    Haley Camp & Garry Collins

    P.2026/49 Amdt 55
    Carried

    Amendment 55

    Gavin St Pier & Sally Rochester

    P.2026/49 Sursis Motive
    Laid

    Sursis Motive

    Liam McKenna & Simon Vermeulen

    P.2026/49 Amdt 54
    To Be Laid

    Amendment 54

    Chris Blin & Garry Collins

    P.2026/49 Amdt 57
    Lost

    Amendment 57

    Liam McKenna & Simon Vermeulen

    P.2026/49 Amdt 53
    To Be Laid

    Amendment 53

    Rob Curgenven & Liam McKenna

    P.2026/49 Amdt 52
    To Be Laid

    Amendment 52

    Haley Camp & Garry Collins

    P.2026/49 Amdt 51
    To Be Laid

    Amendment 51

    Rob Curgenven & Garry Collins

    P.2026/49 Amdt 50
    To Be Laid

    Amendment 50

    Rob Curgenven & Edward Hill

    P.2026/49 Amdt 49
    To Be Laid

    Amendment 49

    Haley Camp & Garry Collins

    P.2026/49 Amdt 48
    Lost

    Amendment 48

    John Gollop & Aidan Matthews

    P.2026/49 Amdt 47
    To Be Laid

    Amendment 47

    Rob Curgenven & Haley Camp

    P.2026/49 Amdt 46
    To Be Laid

    Amendment 46

    Rob Curgenven & Liam McKenna

    P.2026/49 Amdt 45
    Lost

    Amendment 45

    Marc Leadbeater & Andy Cameron

    P.2026/49 Amdt 44
    To Be Laid

    Amendment 44

    Rob Curgenven & Garry Collins

    P.2026/49 Amdt 43
    To Be Laid

    Amendment 43

    Aidan Matthews & John Gollop

    P.2026/49 Amdt 42
    To Be Laid

    Amendment 42

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 41
    To Be Laid

    Amendment 41

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 40
    To Be Laid

    Amendment 40

    Min Tat (David) Goy & Rob Curgenven

    P.2026/49 Amdt 39
    To Be Laid

    Amendment 39

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 38
    To Be Laid

    Amendment 38

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 37
    To Be Laid

    Amendment 37

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 36
    To Be Laid

    Amendment 36

    Min Tat (David) Goy & Garry Collins

    P.2026/49 Amdt 35
    To Be Laid

    Amendment 35

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 34
    To Be Laid

    Amendment 34

    Rob Curgenven & Liam McKenna

    P.2026/49 Amdt 33
    Lost

    Amendment 33

    Adrian Gabriel & Garry Collins

    P.2026/49 Amdt 32
    To Be Laid

    Amendment 32

    Tina Bury & Jayne Ozanne

    P.2026/49 Amdt 31
    To Be Laid

    Amendment 31

    Rob Curgenven & Jayne Ozanne

    P.2026/49 Amdt 30
    To Be Laid

    Amendment 30

    Adrian Gabriel & Andy Cameron

    P.2026/49 Amdt 29
    To Be Laid

    Amendment 29

    Andy Sloan & Mark Helyar

    P.2026/49 Amdt 28
    To Be Laid

    Amendment 28

    Tina Bury & Jayne Ozanne

    P.2026/49 Amdt 27
    To Be Laid

    Amendment 27

    Garry Collins & Haley Camp

    P.2026/49 Amdt 26
    To Be Laid

    Amendment 26

    Adrian Gabriel & Andy Cameron

    P.2026/49 Motion to Suspend
    Lost

    Motion to Suspend Rule 17A

    Haley Camp & Garry Collins

    P.2026/49 Amdt 25
    Carried

    Amendment 25

    Mark Helyar & Gavin St Pier

    P.2026/49 Amdt 24
    Carried

    Amendment 24

    Munazza Malik & Paul Montague

    P.2026/49 Amdt 23
    Carried

    Amendment 23

    Mark Helyar & Haley Camp

    P.2026/49 Amdt 22
    To Be Laid

    Amendment 22

    Tina Bury & Jayne Ozanne

    P.2026/49 Amdt 21
    Be not debated

    Amendment 21

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 20
    Be not debated

    Amendment 20

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 19
    Lost

    Amendment 19

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 18
    Be not debated

    Amendment 18

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 17
    Be not debated

    Amendment 17

    Min Tat (David) Goy & Aidan Matthews

    P.2026/49 Amdt 16
    Carried

    Amendment 16

    Marc Leadbeater & Andy Cameron

    P.2026/49 Amdt 15
    To Be Laid

    Amendment 15

    Alexander Snowdon & Edward Hill

    P.2026/49 Amdt 14
    Lost

    Amendment 14

    Haley Camp & Garry Collins

    P.2026/49 Amdt 13
    To Be Laid

    Amendment 13

    Haley Camp & Garry Collins

    P.2026/49 Amdt 12
    To Be Laid

    Amendment 12

    Tom Rylatt & Gavin St Pier

    P.2026/49 Amdt 11
    To Be Laid

    Amendment 11

    Gavin St Pier & Andy Sloan

    P.2026/49 Amdt 10
    To Be Laid

    Amendment 10

    Gavin St Pier & Tom Rylatt

    P.2026/49 Amdt 9
    To Be Laid

    Amendment 9

    Gavin St Pier & Tina Bury

    P.2026/49 Amdt 8
    To Be Laid

    Amendment 8

    Mark Helyar & Andy Sloan

    P.2026/49 Amdt 7
    Lost

    Amendment 7

    Aidan Matthews & Andy Sloan

    P.2026/49 Amdt 6
    Not Laid

    Amendment 6

    Andy Sloan & Mark Helyar

    P.2026/49 Amdt 5
    Not Laid

    Amendment 5

    Andy Sloan & Mark Helyar

    P.2026/49 Amdt 4
    Not Laid

    Amendment 4

    Andy Sloan & Munazza Malik

    P.2026/49 Sursis
    Lost

    Sursis

    Liam McKenna & Mark Helyar

    P.2026/49 Amdt 3
    Lost

    Amendment 3

    Liam McKenna & Simon Vermeulen

    P.2026/49 Amdt 2
    Lost

    Amendment 2

    Liam McKenna & Simon Vermeulen

    P.2026/49 Amdt 1
    Lost

    Amendment 1

    Garry Collins & Haley Camp