Michael McGrath (Cork South Central, Fianna Fail)
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211. To ask the Minister for Finance if he will provide a breakdown by county of the 297,800 mortgage accounts estimated to be in receipt of tax relief at source in respect of mortgage interest in 2016; and if he will make a statement on the matter. [13412/17]

Michael Noonan (Limerick City, Fine Gael)
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Mortgage Interest Relief (MIR) is paid by way of tax relief at source (TRS) and is administered through the relevant lending institutions. I am advised by Revenue that the MIR database is not maintained in a manner that would facilitate the production of a county level breakdown.  While address details are maintained in the TRS database, there is not a separate field for the county and it would require a significant upgrade of the system to enable it to capture the type of detail requested by the Deputy. Therefore it is not possible at this time to provide the Deputy with the information requested.