{
  "url": "https://openlegislation.uk/eu-regulation-2019-2242/annex-I/division-1/division-1.6/division-1.6.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-2242/annex-I/division-1/division-1.6/division-1.6.1.json",
  "legislation": "eur/2019/2242",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/2242 of 16 December 2019 specifying the technical items of data sets, establishing the technical formats and specifying the detailed arrangements and content of the quality reports on the organisation of a sample survey in the income and living conditions domain pursuant to Regulation (EU) 2019/1700 of the European Parliament and of the Council (Text with EEA relevance) (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-2242",
  "path": "annex/I/division/1/division/1.6/division/1.6.1",
  "kind": "division",
  "number": "1.6.1",
  "heading": "Interest paid on mortgage (HY100G)",
  "text": "Interest paid on mortgage refers to the total gross amount, before deducting any tax credit or tax allowance, of mortgage interest on the main household residence during the income reference period.\nIt does not include:\nany other mortgage payments, either interest or principal, made at the same time, such as mortgage protection insurance or home and contents insurance,\npayments on re-mortgages to obtain money for housing purposes (e.g. repairs, renovations or maintenance) or for non-housing purposes,\nre-payments of the principal or capital sum.",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (15.12.2021) by The UK Statistics (Amendment etc.) (EU Exit) Regulations 2021 (S.I. 2021/1300), reg. 1, Sch. 1 para. 123"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/2242/annex/I/division/1/division/1.6/division/1.6.1",
    "retrieved_at": "2026-11-01T14:42:52.746959+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}