I am advised by the Revenue Commissioners that the projected total number of first-time buyer claimants of mortgage interest relief is estimated at almost 109,000 for each of the income tax years 1999-2000 and 2000-01. While this figure is a provisional estimate for both years it is particularly tentative in respect of 2000-01 and should be regarded as an indicative figure only.
An estimated breakdown of the figures on a geographical basis is available on the basis of bailiwick which equates geographically with county while also providing separate breakdowns for city and county in the case of counties Dublin and Cork. By applying the percentage breakdown of returns by bailiwick for the income tax year 1998/1999, the latest available, to the projected number of first-time buyer claimants of mortgage interest relief for 1999/2000 and 2000/2001 the number of such claimants is estimated at 34,000 in Dublin city and 14,800 in County Dublin for each of the years in question.
In considering the data it should be borne in mind that the allocation by county of PAYE employees, who represents the bulk of the claimants, is somewhat misleading because each employee is associated in Revenue's computer system with the county in which his or her employer is registered for PAYE purposes, regardless of the address of the actual workplace or of the individual's home address. Self-employed persons are associated on the tax record with the address at which the business is located, which may be different from the home address.
A breakdown of the figures by reference to the properties involved or on postal district basis is not available.