Buying or building a home

Help to Buy (HTB)

A tax refund of up to €30,000 to help first-time buyers fund the deposit on a new or self-build home.

What it is

Help to Buy refunds the Income Tax and DIRT you paid over the previous four years to put toward the deposit on a new-build or self-build home. It does not apply to second-hand homes.

How much you can get

Up to €30,000 tax refund for first-time buyers.

Who can get it

You must be a first-time buyer with no previous property ownership anywhere, buying or building a new home under €500,000 to live in, with a mortgage of at least 70% of the value.

What you’ll need

• Proof of first-time buyer status
• Mortgage approval (70%+ loan-to-value)
• Signed contract or proof of drawdown for a self-build
• Tax compliance for the previous 4 years

How to apply

1. Apply online through Revenue myAccount or ROS
2. Get an application number and have it verified
3. Make your claim — the refund is paid to the contractor (purchase) or your bank (self-build)

Worth knowing

Two points trip people up. First, Help to Buy only refunds Income Tax and DIRT you actually paid over the previous four years, so if your tax bill was small, your refund may be well under €30,000 even on an expensive home. Second, it is new-build and self-build only — a second-hand house never qualifies, no matter how much work it needs. For a self-build the refund goes to your loan account; for a purchase it goes to the contractor and counts toward your deposit.

Common questions