Freedom of Information Request - New Manx Tax Residents Aged Over 60

Summary

The request sought data on new Manx tax residents aged 60 or over for the last five tax years, and the Treasury disclosed aggregate figures broken down by year and residency status.

Key Facts

• The data covers the five complete tax years from 2020/21 to 2024/25.
• Newly registered residents include both first-time movers and those returning to the Island.
• The total number of newly registered tax residents peaked in 2022/23 at 2,072.
• The number of new residents aged 60 or over increased from 194 in 2020/21 to 263 in 2024/25.
• The response was issued by the Treasury on 24 February 2026.

Data Disclosed

• 2020/21
• 2021/22
• 2022/23
• 2023/24
• 2024/25
• 1,285
• 1,651
• 2,072
• 2,026
• 2,023
• 156
• 190
• 200
• 164
• 217
• 38
• 43
• 51
• 45
• 46
• 194
• 233
• 251
• 209
• 263
• 2026-02-18
• 2026-02-24
• 5319313

Original Request

Dear Sir or Madam, I am writing to request information under the Freedom of Information Act 2015. Specifically, I would like to request the following information for each of the last five complete tax years: The number of individuals who became newly registered as Manx tax-paying residents in each year; and Of those individuals, the number who were aged 60 or over at the time they became tax-paying residents. If available, I would be grateful if the data could be broken down by tax year. Aggregate figures only are sufficient; no personal or identifiable information is requested. If this request falls partially or wholly outside the remit of your department, I would appreciate it if you could advise which department holds the relevant information or forward the request accordingly. Please let me know if any clarification is required. I would prefer to receive the information electronically.

Data Tables (2)

Full Response Text

Freedom of Information
Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 5319313 24 February 2026

Dear ###,

We write further to your request, received 18 February 2026, which states:

"Dear Sir or Madam,

I am writing to request information under the Freedom of Information Act 2015.

Specifically, I would like to request the following information for each of the last five complete tax years (numbering added by the Treasury):

1. The number of individuals who became newly registered as Manx tax-paying residents in each year; and

2. Of those individuals, the number who were aged 60 or over at the time they became tax-paying residents.

If available, I would be grateful if the data could be broken down by tax year. Aggregate figures only are sufficient; no personal or identifiable information is requested.

If this request falls partially or wholly outside the remit of your department, I would appreciate it if you could advise which department holds the relevant information or forward the request accordingly.

Please let me know if any clarification is required. I would prefer to receive the information electronically."

Our response to your request is as follows:

The information below includes Income Tax Division records for each of the last five complete tax years from 2020/21 to 2024/25 (April 2020 to April 2025).

For the purposes of this response, newly registered is taken as being those who have both moved to the Island for the first time and those who have returned to the Island, having left and subsequently returned. Please see table 1.

In the interest of completeness, table 2 details new residents and returning residents separately.

Part 1

Table 1 Tax Year Newly Registered 2020/21 2021/22 2022/23 2023/24 2024/25 Number of individuals 1,285 1,651 2,072 2,026 2,023

Part 2

Table 2 Tax Year Aged 60 or over (on date of arrival) 2020/21 2021/22 2022/23 2023/24 2024/25 New Residents 156 190 200 164 217 Returned/Re- Commenced 38 43 51 45 46 Total 194 233 251 209 263

Please quote the reference number 5319313 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another

form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.