04 January 2023
A tax incentive aimed at encouraging homeowners to let out a room in their house has been
Under the Rent A Room Scheme, homeowners can receive tax relief on rent that they receive for
letting a bedroom in their own home from 1 January 2023.
The scheme, which is part the Government’s wider programme to address Jersey’s accommodation
shortage, enables homeowners to receive tax relief provided that:
- the total gross income does not exceed £10,000
- the room is not rented to a family member
- the room is in the homeowner’s main residence, and is not a self-contained unit; and
- the lodger is over 18 or placed in the room by an appropriate organisation if they are under
The Minister for Housing and Communities, Deputy David Warr, said: “The 2021 census found that
around one-quarter of households were under-occupying their accommodation, and this initiative
is designed to encourage those empty bedrooms to be used.
“The scheme builds on the current tax treatment of lodger income and I am confident that it will
lead to an increase in accommodation for people seeking somewhere to stay for a relatively short
time. That might be foreign language students, or workers in Jersey for short-term contracts, or
Islanders who just need a bedroom. Whoever it is, they are likely to feel more welcome, and more
in touch with Island life, if they’re staying in someone’s home.”
Further details about the scheme are available and more information about the wider programme to address housing in Jersey, will
be announced in due course.