Mortgage Interest Tax Credit

How to claim

Note

If you drew down your mortgage in 2022 and were registered for Local Property Tax in 2023, you may be unable to claim the Mortgage Interest Tax Credit. This is due to a Revenue system error. A fix is currently scheduled to go live on 7 September 2024. We apologise for any inconvenience caused and thank you for your patience.

To claim the Mortgage Interest Relief, you must submit:

• a Certificate of Mortgage Interest 2022
• a Certificate of Mortgage Interest 2023
• and
• a confirmation of qualifying loan balance at 31 December 2022.

These documents can be obtained by contacting your mortgage provider.

For Pay As You Earn (PAYE) taxpayers, you can upload the documents in the Receipts Tracker. You can access the Receipts Tracker through myAccount under the 'PAYE Services' and 'Manage My Record' sections.

Chargeable persons filing a Form 11 can upload the documents through Revenue Online Service (ROS) using the 'Upload Supporting Documents' service. This is available through ROS under the 'Other Services' section.

How to claim if you are a PAYE taxpayer

You can claim the credit for 2023 by completing your Income Tax Return in myAccount. To claim the credit and complete your Income Tax Return, please follow these steps:

1. Sign into myAccount.
2. Click on ‘Review your Tax 2020-2023’ in the ‘PAYE Services’ section.
3. Request a 'Statement of Liability' for 2023.
4. Click 'Start' on the ‘Complete your Income Tax Return’ page.
5. On the ‘Tax Credits & Reliefs’ page, select ‘You and your family’ and click on ‘Mortgage Interest Tax Credit’.
6. Work through the claim process.
7. Submit the Income Tax Return.

For a step-by-step guide on how to complete the claim process, please see Tax and Duty Manual Part 15-01-11B.

How to claim if you are self assessed 

You can claim the credit for 2023 by completing your Income Tax Return in ROS. To claim the credit, complete your Income Tax Return and follow these steps:

1. Sign into ROS.
2. Open the ‘My Services’ screen.
3. Click on ‘File Return’.
4. Select ‘Income Tax’ from the dropdown menu.
5. Select the tax year for which you wish to file a return (select 2023).
6. Locate the ‘Mortgage Interest Tax Credit’ section of the tax return and enter the information requested.