Séamus McGrath (Cork South-Central, Fianna Fail)
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1770. To ask the Minister for Employment Affairs and Social Protection the number of payments made in respect of the homeowner’s once-off payment in lieu of mortgage interest tax credit to date; and the average payment made and the overall value of the claim nationally. [41339/25]

Dara Calleary (Mayo, Fianna Fail)
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The Finance Act 2023 introduced the Mortgage Interest Tax Credit. 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 2024 in respect of 2023.

Sixty-one claims for the Homeowners Once-Off Payment 2024 in respect of 2023 have been awarded payment. The average payment awarded was €827.93. The overall value of the claim nationally was €50,503.46.

The Homeowners Once-Off Payment 2024 scheme is closed since the 31st March 2025.