To ask the Chancellor of the Exchequer if he will list all the changes in mortgage interest tax relief since 1979.
There have been few changes in mortgage interest relief over this period. In 1983 the MIRAS scheme, provided for basic tax relief to be given by deduction at source, started up. This was essentially an administrative change not affecting the basic relief conditions. Also in 1983 the main residence loan relief limit was increased from £25,000 to its current level of £30,000, and relief for people living in job-related accommodation was extended to the self-employed, also with effect from April 1983. In addition, there have been various minor amendments to the operation of the MIRAS arrangements.If the hon. Gentleman has something else in mind, perhaps he would write to me.