My girlfriend partially owns our shared house in Cork and is receiving mortage interest relief as a result. She rents a house in waterford as well as she is currently working there. Can she also claim her rental credits?
Both can only be claimed in respect of residences; she won't be able to claim she resides in both places.
Stick with the residential mortgage relief as its sure to be greater esp in the earlier years; also it preserves CGT-PPr relief for when if you realise a profit when you sell the PPR.