Query re Mortgage Interest Relief

Hi there, I took out a mortgage in 2006 for my first home and then sold this property and bought a new house in 2010. I have just realised that my current home is not registered for mortgage interest relief so I am going to claim this back for the years 2010, 2011 and 2012. However, I am not sure if I am calculating what I am due back correctly. I bought my current house in 2010 for €225,000 (28 year mortgage). Do I still qualify as a first time buyer (single person) because I am within the 7 year threshold to get mortgage relief or am I considered to be a non-first time buyer because this is my second house? I would appreciate if any of you can let me know. Thanks.

Hi,

This link to the Revenue's website may be of assistance to you:
http://www.revenue.ie/en/tax/it/reliefs/tax-relief-source-mortgage-rates.html

I think I have read somewhere that you retaine your "first time buyer" status for the initial 7-years, even if you move house and take out a new mortgage - not sure if thats effectively a "top up" of your first mortgage, or regardless of whether the original mortgage was paid back in full then you drawdown a new one a couple of years later. Perhaps someone with more knowledge on the matter can confirm ?

Regards

Mr. Earl.