S.I. No. 424/2011 - Mortgage Interest (Relief at Source) Regulations 2011. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2011 S.I. No. 424/2011 - Mortgage Interest (Relief at Source) Regulations 2011. S.I. No. 424/2011 - Mortgage Interest (Relief at Source) Regulations 2011. AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 12th August, 2011. The Revenue Commissioners, in exercise of the powers conferred on them by section 244A
(5)of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations:
- These Regulations may be cited as the Mortgage Interest (Relief at Source) Regulations
- Regulation 5 of the Mortgage Interest (Relief at Source) Regulations 2001 ( S.I. No. 558 of 2001 ) is amended in subparagraph (a) of paragraph
(2)by inserting “(including, in respect of each qualifying mortgage loan made on or after 1 January 2011, a unique identifying number or a unique identifying alphanumeric sequence)” after “keep sufficient records” and that paragraph, as so amended, is set out in the Table to this Regulation. TABLE
(2)A qualifying lender shall— (
- a)keep sufficient records (including, in respect of each qualifying mortgage loan made on or after 1 January 2011, a unique identifying number or a unique identifying alphanumeric sequence) to enable the requirements of this Regulation to be satisfied and shall make these available for inspection within the State, and (
- b)furnish such information about the claim as may reasonably be required. GIVEN under my hand, 10 August 2011. LIAM IRWIN, Revenue Commissioner. EXPLANATORY NOTE (This does not form part of the Instrument and does not purport to be a legal Interpretation.) The amendment of Regulation 5 of Mortgage Interest (Relief At Source) Regulations 2001 requires lenders to maintain a separate and distinct account number in respect of each qualifying loan. This will assist in identifying the correct rate of relief and ceiling which apply when individuals have loans qualifying for tax relief at different rates and ceilings. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais