asked the Chancellor of the Exchequer whether he will publish in the Official Report his estimate of the number of cases in which tax relief will be given through MIRAS or otherwise on mortgage. interest payments in the next financial year, together with (a) the estimated cost to the Exchequer and (b) the number of recipients of working age and their distribution by personal category gross and by range of gross income together with the average amount of relief given.

[pursuant to his reply, 23 March 1987, c. 39–40]; Information is in the table. Following the introduction of MIRAS in April 1983, it is no longer possible to estimate the distribution of mortgage interest relief from tax records (except for relief on mortgages outside the scope of MIRAS and relief given at rates in excess of the basic rate). The estimates in the table are based on projections of the family expenditure survey for 1985 and the 1984–85 survey of personal incomes, but the sample sizes do not permit reliable estimates to be made in all the detail requested. Estimates are subject to revision.