Revenue E-Brief

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Revenue E-Brief Issue 008/18, 26 January 2018

Relief for interest paid on certain home loans

Finance Act 2017 amended section 244 of the Taxes Consolidation Act 1997 (Relief for interest paid on certain home loans). Mortgage interest relief, which was due to cease at the end of 2017, was extended on a tapered basis for an additional three years.

Tax and Duty Manual Part 08-03-08 has been updated to provide guidance on the Finance Act 2017 changes.

26 January 2018