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Government of

Information and public services for the Island of Jersey

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

Rental property tax declarations (FOI)

Rental property tax declarations (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 26 May 2023.
Prepared internally, no external costs.



Based on the latest tax data provided to the Jersey government tax department, please could you confirm the number of persons that have declared income from non-commercial rental property in Jersey. Can this also be split by natural or legal persons, so if a company is declaring income from non-commercial property tenants then this number is specified as well as individual natural persons.


Based on the latest tax data held, could you also confirm the number of persons declaring income from non-commercial rental property in Jersey split by the following bands, that are earning: 0 to £50k, £51 to £100k and any that are earning over a £100k. Could you also split this earning band information into legal and natural persons.


Neither natural nor legal persons are required to declare whether rental income is received from a commercial or non-commercial property. The information requested is therefore not held. Article 3 of the Freedom of Information (Jersey) Law 2011 applies.

Article applied

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a)     it is held by the authority, otherwise than on behalf of another person; or

(b)     it is held by another person on behalf of the authority.

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