Help to Buy (HTB) Scheme in Ireland
A guide to the current Irish Help to Buy incentive, what it can contribute towards a new home deposit, and the main conditions to check before relying on it.
Page checked: 21 October 2026
What Help to Buy does
The Help to Buy (HTB) Scheme is a tax refund incentive for eligible first-time property purchasers. Where the conditions are met, Revenue refunds certain Irish Income Tax and Deposit Interest Retention Tax (DIRT) paid in the four tax years before the application.
How much can you claim?
Under the enhanced HTB relief, applications can qualify for up to €35,000. For qualifying purchase contracts signed, or first mortgage drawdowns for self-builds made, from 7 October 2026 to 31 December 2029, the further enhanced relief is the lowest of €35,000, 10% of the purchase value or approved valuation, or the Income Tax and DIRT paid in the four years before the application. Earlier qualifying dates may be subject to the previous relief limit; check Revenue’s current guidance.
What type of property qualifies?
The property must be your home and must generally be a newly built house or apartment where construction is subject to Irish VAT, or a qualifying self-build. The property must not have previously been used, or been suitable for use, as a residential home, subject to Revenue rules.
Other important conditions
Revenue currently says the claimant must be a first-time purchaser, the qualifying purchase or self-build must fall within the scheme period, the purchase value or approved self-build valuation must be no more than €500,000, you must live in the property as your main home for five years, and the mortgage must be at least 70% of the purchase value or approved valuation. Tax compliance conditions also apply.
Can Help to Buy work with the First Home Scheme?
Yes. The First Home Scheme states that eligible applicants can use Help to Buy with its New Build and Self-build products. When Help to Buy is used, the maximum First Home Scheme funding is 20% of the purchase price or build cost rather than 30%.
It is not the same as a mortgage discount
HTB is a tax refund that can help with the deposit. It does not reduce the purchase price of the property, and the amount available depends on your tax history and the Revenue conditions. Check the current Revenue guidance before treating a projected refund as confirmed cash.
Official sources
Scheme rules, eligibility, price limits, tax treatment and charges can change. The information above is a general guide, not an eligibility decision. Check the current official rules before applying.