Section 9, by making the improvements that it contains, recognises the difficulties faced by first-time buyers in current circumstances. It provides additional relief for those who have had to raise, or will have to raise, large sums for their first house. The new mortgage interest relief regime will mean that full interest relief will be available for a couple on mortgages of up to about €170,000. The most recent data available from the Department of the Environment and Local Government suggests that the average mortgage of first-time buyers is €122,600 nationally and €162,200 in Dublin. The increase in the limits on relievable interest provided for in the Bill is significant and I do not see that there is any need to increase the ceiling further as proposed in the recommendations.