asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing his estimate of the number of cases in which higher rate tax relief will be given on mortgage interest payments in the current and in the next financial

Total income	Cases with relief at excess over basic rate ('000)	Total qualiflying mortgage interest (£ million)	Mortgage interest relief at basic rate (£ million)	Mortgage interest relief at excess over basic rate (£ million)	Total mortgage interest relief (£ million)	Average relief at basic rate (£)	Average relief at excess over basic rate (£)	Average total relief (£)
Table 1
Taxpayers with mortgage interest relief at excess over basic rate 1986–87
Single persons
Under £20,000	5	10	5	0	5	600	30	630
£20,000–£25,000	35	100	25	5	30	650	190	840
£25,000–£30,000	20	50	15	10	25	700	380	1,080
£30,000–£40,000	15	40	10	10	20	700	460	1,160
£40,000–£50,000	5	10	5	5	10	750	670	1,420
Over £50,000	10	20	5	5	10	750	820	1,570
Total	90	230	65	35	100	700	360	1,060
Married couples
Under £20,000	0	0	0	0	0	0	0	0
£20,000–£25,000	165	310	90	25	115	540	I10	650
£25,000–£30,000	250	540	155	60	215	630	240	870
£30,000–£40,000	185	420	130	70	200	690	380	1,070
£40,000–£50,000	60	150	45	35	80	730	590	1,320
Over £50,000	50	150	45	45	90	770	770	1,540
Total	710	1,570	465	235	700	650	320	970
Single persons and married couples
Under £20,000	5	10	5	0	5	601	30	630
£20,000–£25,000	200	410	115	30	145	581	130	700
£25,000–£30,000	270	590	170	70	240	631	250	880
£30,000–£40,000	200	460	140	80	220	680	390	1,070
£40,000–£50,000	65	160	50	40	90	730	600	1,330
Over £50,000	60	170	50	50	100	770	780	1,550
Total	800	1,800	530	270	800	650	330	970
Table 2
Taxpayers with mortgage interest relief at excess over basic rate 1987–88.
Single persons
Under £20,000	0	0	0	0	0	0	0	0
£20,0004–25,000	40	100	30	10	40	630	200	830
£25,000–£30,000	15	65	15	10	25	700	430	1,130
£30,000–£40,000	15	45	10	10	20	710	590	1,300
£40,000–£50,000	10	20	5	5	10	730	800	1,530
Over £50,000	10	30	10	10	20	750	900	1,650
Total	100	260	70	45	115	670	430	1,100
Married couples
Under £20,000	0	0	0	0	0	0	0	0
£20,000425,000	140	280	70	10	80	560	100	660
£25,000–£30,000	275	585	165	70	235	570	260	830
£30,000–£40,000	235	555	150	100	250	640	420	1,060
£40,000–£50,000	75	190	55	50	105	660	630	1,290
Over £50,000	75	210	50	65	115	720	840	1,560
Total	800	1,820	490	295	785	620	380	1,000

year, together with (a) the gross amount of interest qualifying for relief, (b) the amount of higher rate relief payable and (c) the number of recipients of working age and their distribution by personal category and by range of gross income, together with the average amount of relief given at the standard and higher rates.

[pursuant tohisreply, 23 March 1987, c. 40]: Estimates are in the tables. These are based on projections from the 1984–85 survey of personal incomes, and they are therefore subject to revision. I regret that it is not possible to provide reliable separate estimates for the small number of high income elderly taxpayers with mortgages.