As the Deputy is aware, the Government has now fulfilled its commitment contained in the Programme for Government to increase the rate of mortgage interest relief to 30 per cent for first-time buyers who took out their first mortgage in the period 2004 to 2008.
I have sought to be as flexible as possible within the constraints pertaining. Generally, individuals who have paid mortgage interest on loans taken out on or before 31 December 2003 have not qualified for mortgage interest relief since the tax year 2009. However, some claimants, who took out loans in late 2003 but did not make their first payment of home loan interest until 2004 have been granted mortgage interest relief through the Tax Relief at Source system (TRS). Such individuals will continue to be granted relief through the TRS system.