HC Deb 17 July 1979 vol 970 c471W
Mr. Field

asked the Chancellor of the Exchequer what would be the cost of increases in the mortgage interest rate from its present level by each 0.5 per cent. to a level of 13 per cent. to taxpayers with mortgages of £10,000, £12,500, £15,000, £17,500 and £20,000.

Mr. Peter Rees

For each increase of 0.5 per cent. in the mortgage interest rate a mortgagor would pay an additional £5 per £1,000 of principal outstanding and the call on his gross income could be the same. Allowing for tax relief on the additional interest, a taxpayer would have his net income reduced by the following additional amounts per £1,000.

Highest tax rate charged and reduction in annual net income
£
25 per cent. 3.75
30 per cent. 3.50
40 per cent. 3.00
45 per cent. 2.75
50 per cent. 2.50
55 per cent. 2.25
60 per cent. 2.00

Additional interest relief would sometimes lower the top tax rate charged.

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