بسم الله الرحمن الرحيم
(Fatwa: 58/56/M=01/1440)
Firstly, he is not a Muslim and zakah cannot be given to Non-Muslim. Secondly, you have given him the amount as a loan and thus you cannot make zakah intention for the same. So, it is not lawful for you to deduct it as the zakah of current year.
Allah knows Best!
Darul Ifta,
Darul Uloom Deoband
