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Taxpayers declaring rental income

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WQ.2/2022

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES BY SENATOR S.Y. MÉZEC

QUESTION SUBMITTED ON MONDAY 17th JANU ARY 2022

ANSWER TO BE TABLED ON MONDAY 24th JANUARY 2022

Question

Will the Minister provide a breakdown of the number of taxpayers who declared rental income in their Income Tax returns for each of the last 8 years; and will she further state how many of those declaring such rental income were non-resident taxpayers?

Answer

Individual taxpayers assessed on rental income by residency of taxpayer:

Residency  2019  2018  2017  2016  2015  2014  2013  2012 Resident  6,000  6,040  5,010  4,960  4,930  4,770  4,360  4,070 Non-Resident  740  750  670  580  500  450  440  400 Total  6,740  6,790  5,680  5,530  5,430  5,220  4,790  4,470 Columns may not sum due to rounding  Count rounded to nearest 10

To provide information for a full 8 years, it has been necessary to extract data from the legacy system (ITAX) which only identified rental income from local properties. This data set for 2018 onwards will include non-Jersey rental income.

This data set do not include income arising from casual letting (such as lodgers).

"Separately assessed" taxpayers may be counted individually. A "taxpayer" may refer to a married couple or civil partnership.

A single source of property income may be counted against more than one taxpayer where the rental income is shared (for example, between siblings).