Help to Buy Scheme (HTB)

Last verified October 2026 against the official source ↗.

What is the Help to Buy scheme?

The Help to Buy (HTB) scheme is a Revenue tax incentive for first-time buyers in Ireland. It allows you to reclaim income tax and Deposit Interest Retention Tax (DIRT) paid over the previous 4 tax years, up to a maximum of €30,000, to use as part of your deposit for a new home.

Unlike a grant, the HTB is a tax rebate — you are claiming back tax you have already paid. The money is paid directly to the developer or solicitor's account as part of the purchase process.

How much can I claim?

The maximum HTB claim is the lesser of:

• €30,000
• 10% of the purchase price (or approved valuation for self-builds)
• The amount of income tax and DIRT paid in the 4 prior tax years

For a couple purchasing jointly, each person's tax history is assessed separately and the claims are combined.

Who is eligible?

• You must be a first-time buyer (neither you nor anyone buying with you has previously owned or purchased a property anywhere in the world)
• The property must be a new build — purchased from a developer, or a self-build
• The purchase price or approved valuation must be €500,000 or less
• You must take out a qualifying mortgage of at least 70% of the purchase price
• The property must be used as your principal private residence
• You must be PAYE or self-assessed taxpayer in Ireland

Does it apply to second-hand homes?

No. The Help to Buy scheme is only available for newly built homes (purchased from a developer) or homes you are self-building. Second-hand homes and renovation projects do not qualify. For vacant or derelict properties, see the Croí Cónaithe grant instead.

How to apply

1. Register on Revenue's myAccount (or ROS for self-assessed)
2. Apply online through the HTB section — provide property address and purchase details
3. Revenue calculates your maximum rebate based on your tax history
4. Receive an access code and summary
5. Provide the code to your solicitor / developer — they draw down the funds directly

The HTB is typically approved and paid within a few business days for PAYE applicants who are up to date with their tax returns.

Can I use HTB with other schemes?

Yes. The Help to Buy scheme can be combined with the First Home Scheme (shared equity top-up) to bridge a larger affordability gap. Together, these two schemes can provide substantial support for first-time buyers of new homes.

Common reasons for rejection

• Not a genuine first-time buyer. If you — or anyone buying with you — has ever owned or inherited a property anywhere in the world, you don't qualify.
• Buying a second-hand home. HTB is new-builds and self-builds only.
• Purchase price over €500,000.
• Mortgage below 70% of the purchase price (loan-to-value too low).
• Tax returns not up to date — Revenue can't compute the rebate until you're compliant for the 4 relevant years.

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