HC Deb 15 May 1981 vol 4 cc370-1W
Mr. Frank Allaun

asked the Chancellor of the Exchequer if he will publish his estimates, for 1979–80, 1980–81 and 1981–82, for England, Wales, Scotland and Great Britain, respectively, for (a) mortgage tax relief per mortgagor and per owner-occupied dwelling, and (b) mortgage tax relief plus option mortgage subsidy per mortgagor and per owner-occupied dwelling.

Mr. Peter Rees

The available information is as follows:

Per mortgagor receiving tax relief* £ per head Per mortgagor† £ per head Per owner-occupied dwelling £ per head
Wales 295 100
Scotland 355 130
Great Britain 335 270 155

Table 2
Mortgage tax relief plus option mortgage subsidy‡
Per mortgagor† Per owner-occupied dwelling
Great Britain
1979/80 250 145
1980/81 330 185
* Calculated by reference to taxpayers in receipt of tax relief on mortgage interest.
† Calculated by reference to all owner-occupiers with a mortgage—including those receiving tax relief, those receiving option mortgage subsidy, and some not in receipt of either. A reliable basis of estimation for Scotland and Wales taken separately is not available; the estimates for 1981–82 are based on the number of mortgagors at the end of 1980 and hence are subject to revision.
‡ Estimates of the amount of option mortgage subsidy for 1981–82 are not available, nor is a breakdown by country.