Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Income tax returns-allowance for rates and insurance (FOI)

Income tax returns-allowance for rates and insurance (FOI)

Produced by the Freedom of Information office
Authored by States of Jersey and published on 05 February 2016.
Prepared internally, no external costs.


Jersey personal income tax returns allow those with rental income to claim an allowance for ‘rates and insurance’. Could you please provide for the year 2014:
- The total number of such claims
- The total combined value of ‘rates and insurance’ claimed;


The amount of parochial rates and insurance paid by a landlord are allowable deductions against Jersey rental income under the provisions of article 52(2) (b) of the Income Tax (Jersey) Law 1961. 

Whilst details of deductions claimed are included on tax returns, only the net rental income declared (after all allowable expenditure) is recorded on the taxes office IT systems. 

Accordingly, it is not possible to answer this question accurately.

Given the above and taking each part of the question separately:

1. The total number of personal taxpayers who were assessed to tax on Jersey rental income less allowable expenses for the year of assessment 2014 was 4,945 (information extracted from the taxes office system on 7 December 2015). 

Not all of these taxpayers will necessarily have claimed parish rates and insurance against the gross rental income received.

NB: taxpayers whose Jersey rental income less allowable expenses resulted in nil income or a loss are not included in the above total.

2. For the reasons outlined, it is not possible to provide the combined value of "rates and insurance" claimed as requested.

A similar question was asked in the States Assembly by Deputy Sam Mezec and the answer was tabled on 19 January 2016. 

The full question and answer can be viewed on the States Assembly website below. 

States Assembly website

Back to top
rating button