Pearse Doherty (Donegal, Sinn Fein)
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995. To ask the Minister for Employment Affairs and Social Protection if there is mortgage interest relief available in 2024 for people that did not have sufficient tax liability to assess the full benefit of the tax credit; and if he will make a statement on the matter. [10753/25]

Dara Calleary (Mayo, Fianna Fail)
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The Finance Act 2023 introduced the Mortgage Interest Tax Credit. This tax credit is for taxpayers who have made payments in respect of a qualifying loan for a principal private residence. The Mortgage Interest Tax Credit was originally only available for the year 2023. However, in Finance Act 2024, it has been extended to include the year 2024.

Those who applied for and did not qualify for the Mortgage Interest Tax Credit 2023 from Revenue, due to an insufficient tax liability but who did satisfy all other conditions, could apply to my department to be considered for the Homeowners Once-Off Payment. Applications can be made up to 31st March 2025 in respect of 2023 for the Homeowners Once-Off Payment.

No decision has been made to extend the Homeowners Once Off payment at this time.

I trust this clarifies the matter for the Deputy.