§ Mr. DafisTo ask the Chancellor of the Exchequer what monitoring has been undertaken by his Department of the impact of changes made to the system of mortgage tax relief upon low-income mortgage-holding households; and if he will make a statement.
§ Mr. DorrellThe restrictions on mortgage interest relief that we introduced in 1988 apply in the same way to borrowers at all income levels. Low-income borrowers were not affected by the abolition of relief at the higher rate from 1991.