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The Loans for Mortgage Interest Regulations 2017

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4.  Schedule 2 of the SPC Regulations is amended as follows—

(a)in paragraph 1—

(i)in sub-paragraph (1)(b), for “under paragraphs 11 to 13” substitute “under paragraph 13”;

(ii)omit sub-paragraph (2);

(b)in paragraph 5, omit sub-paragraphs (2) to (13);

(c)omit paragraphs 7 to 12;

(d)in paragraph 13—

(i)for the heading substitute “Housing costs”;

(ii)in sub-paragraph (2)(c), for “the same meaning it has in paragraph 12(2)” substitute “the meaning in sub-paragraph (7)”;

(iii)after sub-paragraph (6) insert—

(7) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—

(a)provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;

(b)repairs to existing heating system;

(c)damp proof measures;

(d)provision of ventilation and natural lighting;

(e)provision of drainage facilities;

(f)provision of facilities for preparing and cooking food;

(g)provision of insulation of the dwelling occupied as the home;

(h)provision of electric lighting and sockets;

(i)provision of storage facilities for fuel or refuse;

(j)repairs of unsafe structural defects;

(k)adapting a dwelling for the special needs of a disabled person; or

(l)provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant’s partner is responsible.; and

(e)in paragraph 14, after sub-paragraph (2) insert—

(2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction..

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