Dáil Éireann Debate, Tuesday - 12 February 2013
226. Deputy Sandra McLellan asked the Minister for Finance the reason the Revenue Commissioners would not stamp a HPL1 form for a person (details supplied) in County Cork applying for social housing in Cork. [6860/13]
View answerI am informed by Revenue that the taxpayer presented a HPL1 form for stamping at their Cork office on 23 October 2012. A letter was issued to him on 24 October 2012 explaining that the form could not be stamped. The wording of the section on the form HPL1 to be completed by Revenue reads:
"I hereby certify, in accordance with my records and to the best of my knowledge, that the above named person has not previously claimed income tax relief in respect of interest paid on money borrowed to purchase or build a dwelling."
The taxpayer was in receipt of mortgage interest tax relief up to 2008, and so the form cannot be stamped by Revenue.
