Hi Richard,

Thanks for your comments.

I had considered refinancing however I am locked in on the current loan for another 3 years and the break costs are huge.  We did get some advice however were advised against it because the costs were so great.  So either way if I sell or refinance I am going to get stung with massive fees.

Our accountant is aware of the loan fees, so assumably he would have claimed them.  However I am with you in that I'm not sure he has really saved us much at all!!  As for 221D variation I have never even heard of this!!??