I am advised by Revenue that it administers mortgage interest relief (MIR) in respect of qualifying loans through the tax relief at source (TRS) system. I am further advised that the amounts due are paid via the relevant lending institutions. With regard to the case to which the Deputy refers, I am informed that in 2010 Revenue received notification from the persons' lender that all qualifying loans in respect of which MIR had been granted were fully cleared. On that basis the MIR entitlement was ceased and Revenue has no record of any further applications from the persons. If the persons are of the opinion that further MIR was due since 2010 they should make contact with the TRS helpline at 1890 463626 to clarify the issue.