Private Landlords taxPrivate Landlords tax
Produced by the Freedom of Information officeAuthored by Treasury and Exchequer and published on
16 October 2025.Prepared internally, no external costs.
Request 752239590
For each of the years 2018 to 2023 inclusive, please provide the following information
- Total number of private landlords declaring rental income on their tax returns
- Total gross rental value declared
- Total number of private landlords claiming interest relief
- Total interest relief claimed
- Total expenses claimed
Response
Data is provided for year of assessment 2020-2022. The move from the ITAX system to the Revenue Management System in 2019 means that data from earlier years is not available in a comparable form with that for subsequent years, Article 3 of the Freedom of Information (Jersey) Law 2011 applies to this data.
Information for year of assessment 2023 is available on gov.je in response to a previous Freedom of Information request as per the link below. Article 23 of the Freedom of Information (Jersey) Law 2011 has therefore been applied
Total rental income and mortage interest declared (FOI)
Please see the table below for the requested data from 2020 – 2022.
| 2020 | 2021 | 2022 |
The total number of private landlords (based on Income Tax returns) | 6,830 | 7,030 | 7,110 |
The total amount of rental income declared (gross) | £172.6m | £184.3m | £192.3m |
The number of landlords claiming interest relief on mortgages for rental properties | 1,800 | 1,900 | 1,910 |
The total amount of mortgage interest declared | £11.5m | £11.2m | £13.3m |
The total amount of expenses declared | £42.4m | £46.4m | £50.1m |
Taxpayer may refer to an individual or a married couple who were married and resident priorto 2022. Taxpayers who separated during the year of assessment may be double counted.
Companies which declared rental income have not been included.
Properties may be split across multiple taxpayers, and taxpayers may receive rental incomefrom multiple properties.
Rental income includes income from all Jersey and non-Jersey properties, includingdomestic, commercial and agricultural, but excludes lodger income.
Total expenses declared excludes mortgage interest declared
Articles 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.
Article 23 - Information accessible to applicant by other means
(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.
(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.
gov.je