HC Deb 17 March 1993 vol 221 cc239-41W
Mr. Alan Milburn

To ask the Chancellor of the Exchequer (1) if he will provide a table showing the number of recipients of higher rate mortgage interest tax relief for each year since 1979–80 in the United Kingdom by region;

(2) if he will provide a table showing the number of recipients of mortgage interest tax relief for each year since 1979–80 in the United Kingdom by region;

(3) what was the total value of providing higher rate mortgage interest tax relief for each year since 1979–80 in the United Kingdom by region (a) at current prices and (b) at 1979–80 prices;

(4) pursuant to his answer of 17 June 1992, Official Report, columns 537–38, to the hon. Member for Angus, East (Mr. Welsh), if he will (a) update the table with the

Cost of mortgage interest relief1
£ million
1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 1985–86 1986–87 1987–88 1988–89 1989–90 1990–91 1991–922 3 1992–932
Northern 60 80 70 95 100 140 180 200 210 250 310 350 310 230
Yorkshire 110 155 150 160 210 260 340 350 360 370 460 510 450 340
North West 135 200 180 215 260 330 440 490 510 530 690 770 640 500
East Midlands 85 115 110 130 180 230 300 320 330 340 430 480 410 340
West Midlands 145 160 190 170 230 280 370 350 360 430 550 620 510 400
East Anglia 45 50 60 75 90 130 170 170 180 220 270 300 250 180
Greater London 235 280 290 260 400 500 670 620 650 780 980 1,100 710 740
Other South East 375 555 600 650 740 950 1,270 1,220 1,260 1,350 1,750 1,940 1,510 1,390
South West 110 140 170 140 230 300 400 380 400 520 660 730 570 480
England 1,300 1,735 1,820 1,900 2,440 3,120 4,140 4,100 4,260 4,790 6,100 6,800 5,360 4,600
Wales 45 65 80 80 110 150 200 210 220 180 240 270 230 190
Scotland 85 125 120 140 190 260 350 300 310 370 470 530 420 340
Northern Ireland 20 35 30 30 40 50 60 60 60 60 90 100 90 70
United Kingdom 1,450 1,960 2,050 2,150 2,780 3,580 4,750 4,670 4,850 5,400 6,900 7,700 6,100 5,200
1Excludes option mortgage scheme (1979–80 to 1983–84).
2Provisional.
3Higher rate relief was abolished in 1991–92.

Cost of mortgage interest relief at 1979–80 prices1
£ million
1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 1985–86 1986–87 1987–88 1988–89 1989–90 1990–91 1991–922 3 1992–932
Northern 60 70 50 60 60 70 100 110 110 120 150 150 120 90
Yorkshire 110 130 110 110 130 140 200 190 190 190 220 220 180 130
North West 135 170 130 140 160 180 250 260 260 270 320 340 260 190
East Midlands 85 100 80 90 110 120 170 170 170 170 200 210 160 130
West Midlands 145 140 140 110 140 150 210 190 190 220 260 270 200 150
East Anglia 45 40 40 50 60 70 100 90 90 110 130 130 100 70
Greater London 235 240 220 170 250 270 380 340 340 390 460 480 280 280
Other South East 375 470 450 430 470 510 720 660 660 680 820 850 600 530
South West 110 120 130 100 150 160 230 210 210 260 310 320 230 190
England 1,300 1,480 1,350 1,260 1,530 1,670 2,360 2,220 2,220 2,410 2,870 2,970 2,130 1,760
Wales 45 60 60 50 70 80 110 120 120 90 110 120 90 70
Scotland 85 110 90 90 120 140 200 160 160 180 220 230 170 130
Northern Ireland 20 30 20 20 20 20 40 30 30 30 40 40 40 30
United Kingdom 1,450 1,680 1,520 1,420 1,740 1,910 2,710 2,530 2,530 2,710 3,240 3,360 2,430 1,990
1Excludes option mortgage scheme (1979–80 to 1983–94).
2Provisional.
3Higher rate relief was abolished in 1991–92.

latest information he has available on mortgage interest tax relief and (b) provide the information at both 1979–80 prices and cash prices.

Mr. Dorrell

[pursuant to his answer, 25 February 1993, c. 686–88]: I regret that three figures in the first two tables were printed incorrectly. For completeness the corrected answer is restated in full as follows:

Information for the total of mortgage interest relief is in the tables. The regional distributions for 1979–80 to 1982–83 have been derived from the relevant surveys of personal incomes. However, following the introduction, of mortgage interest relief at source in April 1983, regional information cannot be extracted from Inland Revenue records. Broad estimates for the years 1983–84 to 1991–92 have accordingly been based on analyses of the family expenditure surveys for the years concerned.

Reliable estimates of the value of and the number of recipients of higher rate mortgage interest tax relief by region are not readily available and could be produced only at disproportionate cost.

Number of mortgagors (thousands)1
1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 1985–86 1986–87 1987–88 1988–89 1989–90 1990–91 1991–922 3 1992–932
Northern 280 280 290 310 380 390 410 420 440 520 540 550 560 560
Yorkshire 580 570 560 560 680 700 730 740 770 770 780 800 800 780
North West 730 730 720 750 900 940 970 1,000 1,040 1,110 1,140 1,160 1,180 1,130
East Midlands 380 380 420 450 560 590 610 650 680 660 670 680 690 750
West Midlands 610 540 530 510 630 660 690 730 750 860 870 890 890 870
East Anglia 190 160 180 210 260 270 280 310 320 350 360 370 370 370
Greater London 750 720 660 620 770 800 840 900 930 1,010 1,020 1,040 1,050 1,020
Other South East 1,320 1,410 1,420 1,560 1,850 1,870 1,910 1,910 1,980 1,930 1,970 2,020 2,040 2,130
South West 410 400 420 440 560 610 650 730 750 840 850 870 880 870
England 5,250 5,190 5,200 5,410 6,590 6,830 7,090 7,390 7,660 8,050 8,200 8,380 8,460 8,480
Wales 230 230 240 270 350 370 390 420 430 390 400 410 410 440
Scotland 320 340 320 360 450 480 500 520 540 640 660 670 680 700
Northern Ireland 90 100 90 90 110 120 120 120 120 120 140 140 150 180
United Kingdom 5,890 5,860 5,850 6,130 7,500 7,800 8,100 8,450 8,750 9,200 9,400 9,600 9,700 9,800
1Excludes option mortgage scheme (1979–80 to 1983–84).
2Provisional.
3Higher rate relief was abolished in 1991–92.