Mortgage Interest Relief (Tax Relief at Source - TRS)
Mortgage Interest Relief is a tax relief based on the amount of interest that you pay in a tax year on a qualifying mortgage loan.
You can claim Mortgage Interest Relief on interest paid by you on a loan used to purchase, repair, develop or improve the home. This relief can be claimed up to 31 December 2017.
The qualifying mortgage loan must be taken out between 1 January 2004 and 31 December 2012.
Next: What is a qualifying mortgage loan?