A friend of mine bought a new house in 2006 as their new PPR. Their first property was bought in 1998. They have not yet claimed any mortgage interest relief for the new house. They know they can only retrospectively claim for years 2007 - 2010 (4 years). Anyone know the rates for these years applicable to a non FTB ? is it 15 % each year with a cap of 3000 or was it more in 2006/7 ? Many thanks for advice