Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

First, the mortgage interest relief only applies to interest which is paid. If somebody has an impaired mortgage and he or she is no longer paying interest he or she will not get interest relief, but one can get it back in subsequent years. The best thing to do would be for the Deputy or his constituent to ring the number I gave and to set out the case for the Revenue Commissioners because the advice they have given to me, which is incorporated in the reply I have outlined, would suggest that if all the facts are as the Deputy indicated, this man is entitled to the relief.

See this speech in context