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Tax Reliefs

Dáil Éireann Debate, Wednesday - 18 April 2012

Wednesday, 18 April 2012

Questions (192)

Simon Harris

Question:

178 Deputy Simon Harris asked the Minister for Finance the reason mortgage holders who purchased their homes between 2004 and 2008 but subsequently moved their mortgage to a different bank have been excluded from the 30% mortgage interest relief rate; if he intends to address this anomaly; and if he will make a statement on the matter. [18753/12]

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Written answers

The position is that moving a mortgage from one lender to another does not exclude an individual from availing of the 30 per cent rate of mortgage interest relief in so far as the individual was a first-time buyer and who took out their first mortgage in the period 2004 to 2008 and the home, purchased between 2004 and 2008, continues to be the person's sole or main residence.

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