This is a matter for the Revenue Commissioners who are responsible for the administration of mortgage interest relief through the tax relief at source system. I am advised by Revenue that where cumulative mortgage arrears exist for a period exceeding 18 months, there is a requirement on lenders to notify Revenue so that a determination can be made as to continued eligibility, or otherwise, on a case-by-case basis. Where an amount of interest is being paid, mortgage relief will continue to be granted in accordance with the relevant interest relief provisions. Lenders are also required to report cases to Revenue where payments have not been made for a six-month period to allow continued eligibility for the relief on an individual basis to be determined. Where the relief is ceased it can be restored once three consecutive mortgage payments have been made. I am informed by Revenue that some 6,982 accounts have been ceased for mortgage interest relief in 2012 due to non-payment.