Michael McGrath (Cork South Central, Fianna Fail)
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Question 61: To ask the Minister for Finance if a person in arrears with the mortgage but who continues to pay some or all of the mortgage interest is entitled to mortgage interest relief subject to meeting the other eligibility criteria; and if he will make a statement on the matter. [11914/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that under existing arrangements lenders are required to report details of mortgage arrears to Revenue where cumulative arrears of 18 months or more exist. In such cases, Revenue requires lenders to provide information regarding the precise nature of the arrear such as whether the customer is making interest payments and if so, the amount. Based on this information, Revenue determines whether interest relief should continue to be paid or ceased on a case-by-case basis. Where interest relief is ceased by Revenue, and the mortgage is subsequently the subject of repayment in accordance with an agreed schedule with the mortgage provider, then subject to an application for relief by the mortgage holder, relief is restored by Revenue. The relevant interest relief ceiling will of course apply so that if the overall interest repaid by the mortgage holder exceeds the relevant ceiling, interest relief for interest payments beyond that ceiling will not be available.