Help to Buy, First Home Scheme & Affordable Purchase: Ireland
The three supports can look similar at first glance, but they work in different ways. This guide sets out the documented features to help you work out which rules you need to investigate.
Page checked: 21 October 2026
Help to Buy
Help to Buy is a Revenue tax-refund incentive for eligible first-time purchasers buying or self-building a qualifying new home. Enhanced relief can be up to €35,000, subject to the 10% cap, the tax paid in the relevant period and the other scheme conditions. The property purchase value or approved self-build valuation must be no more than €500,000 under the current Revenue rules.
First Home Scheme
The First Home Scheme is a shared-equity arrangement. Subject to eligibility, it can bridge the gap between a qualifying buyer's deposit and mortgage and the purchase price or build cost. The FHS maximum is 30%, or 20% where Help to Buy is also used. Price ceilings vary by local authority and property type.
Local Authority Affordable Purchase Scheme
The Local Authority Affordable Purchase Scheme offers certain new local-authority homes at reduced prices. The local authority takes an equity stake corresponding to the discount from market value. Opportunities are advertised and managed by individual local authorities, so availability is development-specific.
They are not interchangeable
The schemes have different eligibility tests, property rules and mechanics. The FHS site says Help to Buy can be used with its New Build and Self-build products, while the FHS cannot be used in conjunction with the Affordable Home Purchase Scheme. The Local Authority Affordable Purchase Scheme has its own local application and eligibility process.
At a glance
| Support | Main purpose | Typical property scope | Important point |
|---|---|---|---|
| Help to Buy | Tax refund that can help with the deposit | Qualifying new build or self-build | Revenue eligibility; enhanced relief up to €35,000 |
| First Home Scheme | Shared equity to bridge a funding gap | Qualifying new build, self-build and certain tenant purchase cases | Maximum 30%; 20% when used with HTB; price ceilings apply |
| Local Authority Affordable Purchase | Reduced-price local-authority affordable homes | Specific affordable homes advertised by local authorities | Local authority equity stake; availability is development-specific |
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.
Recent Help to Buy change
Revenue states that further enhanced relief of up to €35,000 applies to qualifying contracts signed, or first mortgage drawdowns for self-builds made, from 7 October 2026 through 31 December 2029. The claim is still capped by 10% of the qualifying value and the relevant tax paid. Check the official Revenue guidance for the exact date and eligibility rules.