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2.2.14 Home Income Plans

  • A particular type of annuity contract, whereby a homeowner may raise a loan on the house and invest it in a purchased life annuity.

  • Available to the elderly.

  • Advances of up to 80% of the property valuation may be available.

  • The purpose of the contract is to provide income from the house equity. Essentially, the extra income will be that remaining after the loan interest has been paid.

  • MIRAS relief is available on the interest payable on the first £30,000 of the loan but only for those plans set up before 10 March 1999 by those born before 6th April 1935.

  • Alternatives to home income plans include:


    1. Home reversion plans.
    2. Roll up loans.
    3. Shared appreciation mortgages (SAMs)
    4. Protected appreciation mortgages.

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