Patrick O'Donovan (Limerick, Fine Gael)
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193. To ask the Minister for Finance if a person (details supplied) in County Wexford may avail of mortgage interest relief on the part of their overall mortgage; and if he will make a statement on the matter. [50698/13]

Michael Noonan (Limerick City, Fine Gael)
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The position is, as I stated on many occasions in this House, in order to qualify for tax relief in respect of mortgage interest, a loan must have been drawn down and used in the purchase, repair or development of a principal private residence on or before 31 December 2012. This decision was announced in Budget 2011 and introduced in Finance Act 2012. In regard to the specific case mentioned by the Deputy, Revenue has advised me that the representation does not provide sufficient detail to establish whether the person in question is entitled to mortgage interest relief. Therefore, in order to establish if entitlement exists, the person concerned should make direct contact with Revenue’s Tax Relief at Source (TRS) Unit at 1890 46 36 26 or email trsadmin@revenue.ie and provide details of his PPS number, the lending institution that issued the loan, the loan account number and whether the loan was taken out to purchase a site and build a house, or to purchase a house directly. Revenue has assured me, that once the required information is received it will immediately confirm to the person whether there is an entitlement to mortgage interest relief or not.