161 Deputy Edward O’Keeffe asked the Minister for Finance if he will investigate the withdrawal of a specific allowance in respect of a person (details supplied) in County Cork with a view to having it re-instated. [2184/11]

The position is that the number of tax years for which tax relief is available on the interest paid on qualifying home loans is confined to the first 7 tax years of the mortgage in accordance with the Finance Act 2009. I am advised by the Revenue Commissioners that in this instance, the loan in question was taken out in 2002. The person concerned is no longer entitled to mortgage interest relief and cannot, therefore, have the relief reinstated.