Dáil Éireann Debate, Wednesday - 21 January 2026
185. Deputy Cian O'Callaghan asked the Minister for Social Protection his views on the extension of the homeowner's once-off payment in respect of 2025 mortgage interest payments; if he will consider a case (details supplied); and if he will make a statement on the matter. [4972/26]
View answerThe Finance Act 2023 introduced the Mortgage Interest Tax Credit (MITC) available through Revenue. This tax credit is for taxpayers who have made payments in respect of a qualifying loan for a principal private residence. The Mortgage Interest Tax Credit was originally only available for the year 2023.
In Finance Act 2024, it was extended to include the year 2024. In Finance Act 2025, it was further extended to include the years 2025 and 2026.
The Homeowner's Once-Off Payment was a separate payment, administered by the Department of Social Protection. A person may have been eligible for support through this payment, only where they had not benefitted from any of the MITC, from the Revenue Commissioners. The Homeowner’s Once-Off Payment scheme was applied in respect of mortgage interest payments in 2023 and 2024 only and was not extended to include 2025 or 2026.
According to the records of the Department, no application for a Homeowner’s Once-Off payment has been received from the person concerned. The Homeowner’s Once-Off Payment in respect of the year 2024, closed on 31 March 2025. Applications received after this date will not be accepted.
If the person concerned has any queries in relation to the MITC for the previous years, it is advisable that they contact the Office of the Revenue Commissioners for further assistance.
I trust this clarifies the matter for the Deputy.
