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

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High Value Residents numbers (FOI)

High Value Residents numbers (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 10 April 2019.
Prepared internally, no external costs.



Since inception how many 1(1K) / 2(1) (e) / HVR residents have come to live in Jersey?


How many of this total are still reside in Jersey?


How many of those who have completed 10 years continuous residency, have had their status revoked, in order to be taxed as a normal resident?


A and B

This information is not held.

The 1(1)(k) Housing Law Regulations were adopted in 1970. Since that time a number of High Value Residents (HVR) have been approved, arrived, departed and died. Revenue Jersey does not retain records covering the whole of that nearly 50 year period.

However, information on 2(1)(e) applicants, since the introduction of the Control of Housing and Work Law 2012, is available, and has been published previously at the following link:

High value resident's property rentals and purchases (FOI)

Of the arrivals since, eight are no longer resident.


Once an HVR has completed 10 years continuous residence they may remain “Entitled” in accordance with Regulation 2(1)(e) of the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013, or they may opt to formally write to the Chief Minister to have their 2(1)(e) status revoked. Where an HVR revokes their 2(1)(e) status, thereafter they are not entitled to the preferential tax rates available to HVRs.

There was a similar process under the old 1970 Housing Law Regulations.

There are a number of HVRs who have completed 10 years continuous residence, however, consistent with the answer to parts 1) and 2) above, Revenue Jersey does not retain records covering the whole of the nearly 50 year period since the 1(1)(k) Regulations were first introduced. There are no 2(1)(e) residents who have achieved 10 years, as the category has been in place for less than 10 years.

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