Number of tax payers that declare unearned income

WQ.33/2026

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES

BY DEPUTY T.A. COLES OF ST. HELIER SOUTH

QUESTION SUBMITTED ON MONDAY 9th FEBRUARY 2026

ANSWER TO BE TABLED ON MONDAY 16th FEBRUARY 2026

Question

"Will the Minister provide –

1. the number of taxpayers who declared "unearned income" for the 2024 year of assessment;
2. a breakdown of such unearned income by category (including, but not limited to, rental income, dividends and interest); and
3. for each category listed in paragraph (b), the number of taxpayers in each category who declared such income and the total value declared?"

Answer

There is no definition of unearned income' for tax purposes.

To try and provide the Deputy with information requested, in respect of all individuals who made tax returns in 2023, the income in the categories he mentions are detailed below.

Information is provided for the 2023 year of assessment (YOA) as the 2024 Tax Statistical Digest is currently being compiled.

(a)  In YOA 2023, 25,970 taxpayers declared at least one source of the following types of income. (b & c) This income can be broken down as follows:

Note - value has been rounded to nearest £0.5 million and count of taxpayers rounded to the nearest 10. Excludes high value residents and default assessments.

Includes non-resident taxpayers and taxpayers with incomes below the personal tax allowance. Property income may be split between multiple taxpayers and is declared net of expenses.