76 Deputy Bernard J. Durkan asked the Minister for Finance if in the context of determination of entitlement to mortgage interest relief in respect of a second dwelling in the case of a person (details supplied) in County Kildare, consideration will be given by the Revenue Commissioners to the fact that the original dwelling was defective and by agreement surrendered to the developer whereupon a new arrangement had to be entered into in respect of the replacement dwelling which in turn would now appear to prevent the entitlement to mortgage interest relief; if the matter will be reviewed to ensure that in such circumstances the entitlement is confirmed; and if he will make a statement on the matter. [12111/12]

Summary

76 Deputy Bernard J. Durkan asked the Minister for Finance if in the context of determination of entitlement to mortgage interest relief in respect of a second dwelling in the case of a person (details supplied) in County Kildare, consideration will be given by the Revenue Commissioners to the fact that the original dwelling was defective and by agreement surrendered to the developer whereupon a new arrangement had to be entered into in respect of the replacement dwelling which in turn would now appear to prevent the entitlement to mortgage interest relief; if the matter will be reviewed to ensure that in such circumstances the entitlement is confirmed; and if he will make a statement on the matter. [12111/12]

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• Tax Reliefs

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