Mortgage Interest Tax Credit

More than one claimant

Only one tax credit is available per property. Where there is more than one eligible claimant, the tax credit must be apportioned between the claimants.

The relief is split based on the amount of interest paid by each individual. It will take into account the period for which that interest is paid in 2022 and 2023. 

Revenue systems will calculate the relief due to you when you provide the relevant information.

For the formula used to adjust the relief granted, please see Tax and Duty Manual Part 15-01-11B.

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