§ Mr. Rooker
asked the Chancellor of the Exchequer how mortgage interest relief is calculated when the amount of mortgage includes the fixtures, fittings and furnishings of a home.
§ Mr. Moore
[pursuant to his reply, 16 January 1984, c. 7]: Mortgage interest relief is available for loans for the purchase or improvement of the borrower's main residence. Fixtures and fittings will often qualify as part of the house or improvements to it. Claims for relief in respect of ordinary household items such as furniture are not allowable.