1. Property never Principal Private Residence
If the property in question has never been your principal private residence (PPR), i.e. has never been your
home, complete option 1. In completing option 1, you are declaring that the loans in relation to this property
were never eligible for mortgage interest relief. Where relief was received in error, or otherwise where
recipient is not entitled to relief, any relief received must be refunded to the Revenue Commissioners.
2. Property ceased to be Principal Private Residence
If the property in question is no longer your principal private residence (PPR), i.e. you no longer live at this
property and the loan remains active complete option 2. In completing option 2, you are declaring that the
loan(s) in relation to this property are no longer eligible for mortgage interest relief.
3. One party leaving Principal Private Residence
If you wish to declare that the property that you are receiving mortgage interest relief is no longer your
principal private residence (PPR), you should complete option 3. In completing option 3, you are declaring
that you are no longer eligible to receive mortgage interest relief on this property. Any other parties currently
registered to receive mortgage interest relief will continue to do so unless Revenue are informed otherwise by
4. Amendment to Percentage Qualifying
You should complete option 4 where some but not all of your mortgage relates to your principal private
residence. You are entitled to receive mortgage interest relief for that portion of your mortgage that relates to
your home (PPR) only.
Total loan €300,000
Breakdown: home loan €250,000
car loan €30,000
credit card loan €10,000
miscellaneous expenditure €10,000
€300,000 X 100 = 83.33% 83%
83% qualies for mortgage interest relief
Each party to the loan must sign this declaration, unless completing option 3 where only the individual exiting the
loan should sign.
If you need assistance in completing this form, please phone the TRS helpline 01 738 3663.
The information in this document is provided as a guide only and is not professional advice, including legal advice.
It should not be assumed that the guidance is comprehensive or that it provides a denitive answer in every case.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires
customers to provide certain personal data for these purposes and certain other statutory functions as assigned
by the Oireachtas. Your personal data may be exchanged with other Government Departments and agencies in
certain circumstances where this is provided for by law. Revenue’s data protection policy and information on your
data protection rights are available on www.revenue.ie.
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