How does the Help to Buy scheme work in Ireland?

The Help to Buy (HTB) scheme is an Irish government incentive for first-time buyers purchasing a new-build home or self-build. It provides a tax rebate of up to 10% of the purchase price, capped at €30,000, to help with the deposit.

The rebate is based on income tax and DIRT paid over the previous four tax years. You can claim back up to the full amount of income tax and DIRT paid in those four years, subject to the 10%/€30,000 cap. Claimants must have paid sufficient income tax to receive the full amount; those who paid less tax get a smaller rebate.

To qualify, the property must be a new build (not a second-hand home) or a self-build on land you own. The purchase price must not exceed €500,000. You must take out a mortgage of at least 70% of the value (or cost of the self-build). You must have never previously owned a home.

Claims are made through Revenue's myAccount. The money is paid directly to the builder or, in self-build cases, to the solicitor's account. The HTB scheme was extended and enhanced through 2025, with the current limits and eligibility criteria applying.