§ Mr. MaclennanTo ask the Chancellor of the Exchequer what criteria are used to determine whether or not an address is considered a person's main residence in relation to regulation 5(2) of the Income Tax (Interest Relief) (Housing Associations) Regulations 1988.
§ Mr. DorrellThere is no statutory definition of the term "main residence". It is a question of fact whether a dwelling is a person's main residence, and the Inland Revenue apply the same criteria for the purposes of regulation 5 as they do for the purposes of the mortgage interest relief legislation generally.