Defaqto exclusive guide

mortgages 

About this guide

Last updated 8/28/2008

Guide to offset mortgages

"Neither a borrower, nor a lender be," Polonius advised Hamlet, but being both can work to your advantage, in certain circumstances. But to make this work, you will need to take out an offset or current account mortgage.

How do current account and offset mortgages work?

A current account mortgage combines a mortgage with one, or more, of the following:

  • a current account,
  • a savings account,
  • a credit card and
  • an unsecured loan

all within one account. This means that you have all your credit balances offset against your debit balances, with interest being charged on the net amount of debt only.

An offset mortgage works in a similar way. Each account is separate, but linked, so that credit balances in savings accounts are offset against your mortgage (debit) balances. This means that you are charged interest on your net debt only.

So if you have a mortgage of £100,000 and savings of £10,000 with the same provider, you will only be charged interest on the net balance of £90,000.

The linked accounts you can do this with vary between providers, but most will offer a current account, with an overdraft facility and a savings account.

Some providers will permit you to have more than one savings account, but unsecured loans and credit cards are now a less common feature of offset packages.

As with traditional mortgages, offset mortgages are available with fixed, tracker or discounted initial interest rates.

One of the key advantages of offset mortgages is that interest on credit balances is untaxed because your savings are offset against the interest payable on the mortgage, rather than you actually receiving the interest.

The flexilibity to make large one off payments means that you can pay off an offset mortgage much more quickly than a standard mortgage.

Who should consider offset banking/mortgages?

  • higher rate taxpayers because they will save 40 per cent tax  which they would normally have paid on savings interest
  • individuals with significant levels of savings
  • the self-employed and people who have fluctuating income (such as intermittent income, commisions or bonuses) because the flexibility of offsets allows them to manage their income flows
  • buy-to-let landlords because offsets allow them to manage their portfolios more easily.
  • any individual wanting the flexibility of offsetting

What are the advantages of offset banking?

Interest on credit balances earns untaxed gross interest because any savings or salary that you pay into the offset account is effectively being used to reduce your mortgage debt.

This means that if you are financially disciplined, it may be possible to repay your mortgage more quickly than with a conventional mortgage.

Some lenders will permit friends or relations to offset their savings against your mortgage as well, allowing them to keep control of their savings, while reducing the interest payable on your mortgage.

The interest rate applicable at the end of any initial introductory period (known as the ‘revert to’ rate), is for many current offset mortgages a tracker linked to a margin over Bank of England base rate, which often compares very favourably with the standard variable rate of conventional mortgages.

Another advantage of offsets is that if you are committed to offsetting over the long term, you won’t face the hassle or expense of having to remortgage every few years.

Offset mortgages come with flexible features, such as permitting overpayments, underpayments or payment holidays (but remember that some non-offset mortgages also carry these features).

Other factors to consider

Interest rates charged on offset mortgages tend to be slightly higher than for standard mortgages. This differential has narrowed considerably in recent years and some lenders no longer charge a premium for offsets.

Offset banking does not suit everyone and there's no hard and fast rule as to who will benefit from it.