Mortgage interest relief

Mortgage interest relief is a tax relief you can claim on the interest you pay on a qualifying mortgage loan in a given tax year.

The qualifying mortgage loan must have been taken out between 1 January 2004 and 31 December 2012. This tax relief can be claimed until the end of 2020.

A qualifying mortgage loan could be:

  • A new mortgage for a home
  • A mortgage top-up used to develop or improve the home
  • A separate home loan used to develop or improve the home
  • Re-mortgage or consolidation of existing loans

How to apply

You have to apply for mortgage interest relief online in order to start receiving it. You will need your Personal Public Service Number (PPSN) and mortgage loan details to make your claim. You can claim relief if you live in Ireland but work in the United Kingdom.

Your lender applies the relief through the Tax Relief at Source (TRS) scheme either by reducing your mortgage repayment by the amount of tax relief you are due or as a credit into the account your repay your mortgage from.

There are different thresholds and rates of relief available depending on whether you are a first-time buyer and whether you are single or married, in a civil partnership, widowed or a surviving civil partner.

More information can be found on Revenue’s website or by calling the TRS helpline on 1890 46 36 26.

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