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Buy to let mortgages

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WQ.256/2023

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES BY DEPUTY T.A. COLES OF ST. HELIER SOUTH

QUESTION SUBMITTED ON MONDAY 5th JUNE 2023

ANSWER TO BE TABLED ON MONDAY 12th JUNE 2023

Question

“Will the Minister provide details of the amount of interest tax relief that has been claimed for buy-to-let mortgages, broken down by year for the last 5 years?”

Answer

Revenue Jersey does not require taxpayers to declare whether a property is purchased with a buy-to-let mortgage. The figures provided indicate the total amount of interest paid claimed against rental income. They do not include interest paid on a main residence for taxpayers declaring lodger income. The data will include non-domestic and non-Jersey properties.

Year of assessment Interest paid claimed against rental income 2019 £12.0m

2020 £11.8m

2021 £11.3m

Data from earlier years of assessment is not available as the previous computer system only stored net values.