asked the Chancellor of the Exchequer if he will state the total cost of mortgage interest relief to tax payers in (a) Scotland, (b) England and (c) Wales; and what is the current distribution of mortgage interest relief in Scotland by the following income bands: (i) under £5,000 pa, (ii) £5,000 to £10,000 pa, (iii) £10,000 to £15,000 pa, (iv) £15,000 to £20,000 pa, (v) £20,000 to £25,000 pa, (vi) £25,000 to £30,000 pa and (vii) £30,000 pa plus.

Following the introduction of MIRAS in April 1983, regional information on the cost of mortgage interest relief cannot be extracted from Inland Revenue records. The 1986–87 estimates by place of residence of the mortgagor, given in the table, are therefore subject to wide margins of error.