I propose to take Questions Nos. 247 and 248 together.
I am advised by the Revenue Commissioners that the following tables provide the number of persons availing of mortgage interest relief in the various categories requested by the Deputy. The total number of persons is 520,841 (based on 334,709 loan accounts). The first time buyer figures refer to those who were first time buyers in the year they bought the properties.
|
|
First Time Buyers
|
First Time Buyers
|
Non-First Time Buyers
|
|
Mortgage Interest Relief
|
Purchase Year
|
Purchase Year
|
Purchase Year
|
|
|
2004-2009
|
2010-2012
|
2004-2012
|
|
Single person
|
148,465
|
22,938
|
49,143
|
|
Single person, who exceed the ceilings
|
59,624
|
2,139
|
26,367
|
|
|
|
|
|
|
Married/Civil Partnership
|
103,345
|
14,710
|
163,192
|
|
Married/Civil Partnership, who exceed the ceilings
|
29,291
|
1,527
|
47,363
|
|
|
|
|
|
|
Widowed/ Surviving Civil Partner
|
603
|
69
|
1,096
|
|
Widowed/ Surviving Civil Partner, who exceed the ceilings
|
81
|
6
|
193
|
|
|
|
|
|
|
Separated/Divorced or Dissolved Civil Partnership
|
5,178
|
583
|
11,519
|
|
Separated/Divorced or Dissolved Civil Partnership, who exceed the ceilings
|
1,676
|
59
|
4,510
|
Mortgage interest relief has expired for qualifying mortgages taken out prior to 2004, and no new mortgages taken out since January 2013 have qualified for the relief.
