Rental property tax declarations (FOI)

Request

A

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.

B

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.

Response 

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.