Section 9 gives effect to the increase in mortgage tax relief available to first-time buyers. The current annual ceiling on the amount of interest that can be allowed is being raised by over one quarter from €3,175 for a single person and €6,350 for a married couple to €4,000 and €8,000, respectively. In addition, the period for which the relief is available will be extended from the current five years to seven years in all. Some 45,000 first-time buyers will benefit from these changes.