can anyone give me suggestions on how i can argue that pre95 rules should be applied to mortgage interest payable on home impro loans (e.g. central heating system). as i feel it is morally wrong to not pay interest on a loan used to replace a central heating system (new rules say will only pay for repairs to a system) especially when government is so pro-energy efficiency!

cheers

elin

Mon 23-Feb-04 11:20 AM by shawn

Did your client completely replace her entire pre-exsting central heating system?

Replacing an existing boiler can be covered as a repair

see CIS/15036/96 and CIS/781/02

Briefly, the argument is the provision of something new constituting an improvement, whereas the replacement of something worn out (albeit with a modern equivalent), coming within the category of repair (discussed in the commentary pages 550 to 552 Vol II Social Security Legislation (2003 edition).