By Alison O'Riordan
TAX refunds for boom-time buyers face delays of up to four months because computer systems at the Revenue Commissioners and mortgage lenders need to be upgraded.
First-time homeowners in negative equity will not now receive their mortgage interest relief - worth up to €500 for couples and €250 for single buyers - until the summer.
The extra relief promised in the last Budget was supposed to be applied from the start of January for 270,000 people who bought
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