While I would be against 3. it is also a popular way of re-alloctaing funding; 2. I would agree with - the construction sector are past masters at gaming any system of regulation/support, and on 1. used to be a (general) tax relief on mortgages, but this is no longer the case.... there are also forms of ISAs in the UK that allow savers to build deposits free of tax... but this has hardly been transformational