First-time Buyer
You must not previously have bought or built a home, alone or jointly, in Ireland or abroad. Revenue explains how inherited or gifted property may be treated depending on the circumstances.
HELP TO BUY · IRELAND
Help to Buy Scheme Ireland: A Clear Guide for First-time Buyers
Understand what the Irish Help to Buy tax refund can contribute to an eligible deposit, which homes qualify, how the €500,000 threshold works and what Revenue checks before approving a claim.
Information checked 22 July 2026. Scheme rules can change; confirm your position with the relevant scheme before relying on an estimate.AT A GLANCE
The Three Numbers That Shape an HTB Claim
The final Revenue amount is not simply a flat grant. It is limited by three separate figures, and the lowest applicable figure becomes the maximum claim.
Maximum Enhanced Relief€30,000
Property-value Percentage10%
Qualifying Property Limit€500,000
i
Check the current refund rules on RevenueOne National Property Threshold
HTB does not have county-by-county price ceilings. The qualifying purchase price or approved self-build valuation must not exceed €500,000. Local-authority ceilings are a separate First Home Scheme rule.
ELIGIBILITY
Who May Qualify for Help to Buy?
HTB is aimed at genuine first-time purchasers buying or self-building a qualifying new main home in Ireland. Every named purchaser must satisfy the first-time buyer test.
Qualifying New Home
The home must be a qualifying new build bought from a Revenue-approved contractor, or a qualifying self-build. It must become your principal private residence.
Tax and Mortgage Position
You must be tax compliant and take a qualifying mortgage that generally represents at least 70% of the purchase value or approved valuation.
!
Read Revenue’s full eligibility conditionsOccupancy Condition
The qualifying property must be lived in as your main home for five years. Revenue can reclaim relief if core scheme conditions are not maintained.
HOW THE AMOUNT WORKS
Your Estimated HTB Refund
For the enhanced scheme, Revenue considers the eligible tax paid across the four years immediately before the application, together with the property-value percentage and overall cap.
Tax Paid
Relevant Income Tax and DIRT paid in the selected refund years are considered. USC and PRSI do not form part of the calculation.
Property Percentage
The property-based limit is 10% of the qualifying purchase price or the approved valuation for a self-build.
Overall Limit
The enhanced maximum is €30,000 per qualifying property, regardless of the number of applicants.
APPLICATION JOURNEY
How to Apply Through Revenue
Prepare the tax years first, then complete Revenue’s application, claim and verification stages.
Prepare Your Tax Record
Submit the required Income Tax Returns, receive Statements of Liability and clear outstanding tax for the years you want Revenue to consider.
Apply and Claim
Apply through myAccount or ROS, select the refund years, then provide the mortgage and property documents required at claim stage.
Complete Verification
The qualifying contractor verifies a purchased new build; a Revenue-registered solicitor verifies a qualifying self-build claim.
USING TWO SCHEMES
Help to Buy With the First Home Scheme
They can work together for an eligible new build or self-build, but they solve different parts of the funding plan.
HTB Supports the Deposit
HTB is a tax refund that may contribute to the qualifying deposit, subject to Revenue’s rules and final confirmation.
FHS Addresses a Funding Gap
The First Home Scheme is shared equity. It may bridge an eligible gap after the deposit and mortgage are considered.
20% FHS Maximum With HTB
Where HTB is used, the maximum FHS equity share that may be available is 20% rather than the 30% maximum that may apply without HTB.
COMMON QUESTIONS
Frequently Asked Questions
Short answers to the points buyers most often need to confirm.
How much Help to Buy can I receive?+
For an eligible enhanced-relief claim, the amount is the lowest of €30,000, 10% of the qualifying purchase price or approved self-build valuation, and the Income Tax plus DIRT paid during the relevant four-year period. USC and PRSI are not included.
Is the Help to Buy property limit different by county?+
No. Help to Buy uses a national qualifying property-value limit of €500,000. County and property-type ceilings belong to the First Home Scheme, not HTB.
Can Help to Buy and the First Home Scheme be combined?+
Yes, for qualifying new-build and self-build cases where the separate rules of both schemes are met. When HTB is used, the maximum FHS equity share that may be available is 20%; without HTB, the FHS maximum may be 30%.
Does an existing or second-hand home qualify for HTB?+
Generally no. HTB is designed for a qualifying newly built home or qualifying self-build that will be used as the buyer’s main home.
Does my mortgage have to meet a minimum size?+
Yes. Revenue states that the qualifying mortgage must generally be at least 70% of the purchase value or approved self-build valuation, subject to the detailed treatment of eligible shared-equity finance.
Where do I confirm my exact HTB amount?+
Use Revenue myAccount if you are a PAYE taxpayer or ROS if you are self-assessed. The calculator estimate is a planning figure; your Revenue application is the authoritative amount.
Can Revenue reclaim an HTB refund?+
Revenue may claw back relief when scheme conditions are not met, including where the applicant was not entitled, the purchase or build was not completed, or the home is not occupied as the main residence for the required five-year period.