I am informed by Revenue Commissioners that it has been in contact with all qualifying lenders to ensure the necessary software changes to the lenders' Tax Relief at Source systems are made to cater for the new 30% rate of tax relief and pass on the increased rate of relief to borrowers without undue delay. Testing of software programmes designed to implement the new rate has commenced with some lenders. There is ongoing contact with all others to ensure changes are implemented as speedily and efficiently as possible. The speed with which the software changes can be developed and implemented varies from lender to lender. Revenue is continuing to engage with all lenders to ensure the changes are implemented as soon as possible. As I previously advised the Deputy, as an interim relieving measure a 25% rate that had previously been tested with lenders has been applied by Revenue since January.