Pearse Doherty (Donegal, Sinn Fein)
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247. To ask the Minister for Finance the number of persons availing of mortgage interest relief in each of the following categories and the number of persons who exceed the ceilings in each of the categories: single person, first-time buyer who bought in the years 2004 to 2009; single person, first-time buyer who bought in the years 2010 to 2012; and single person, non-first time buyers; and if he will make a statement on the matter. [25054/16]

Pearse Doherty (Donegal, Sinn Fein)
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248. To ask the Minister for Finance the number of persons availing of mortgage interest relief in each of the following categories: and the number of persons who exceed the ceilings in each of the categories: married/in a civil partnership/ widowed/surviving civil partner person, first time buyer who bought in the years 2004 to 2009, married/in a civil partnership/ widowed/surviving civil partner person, first time buyer who bought in the years 2010 to 2012, and married/in a civil partnership/ widowed/surviving civil partner person, non-first time buyers [25055/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 247 and 248 together.

I am advised by the Revenue Commissioners that the following tables provide the number of persons availing of mortgage interest relief in the various categories requested by the Deputy. The total number of persons is 520,841 (based on 334,709 loan accounts). The first time buyer figures refer to those who were first time buyers in the year they bought the properties.

Mortgage interest relief has expired for qualifying mortgages taken out prior to 2004, and no new mortgages taken out since January 2013 have qualified for the relief.