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Help to Buy

A refund of up to €35,000 of the Income Tax and DIRT you have already paid, put towards the deposit on a new home. The maximum rose from €30,000 on 7 October 2026 (Budget 2027). Check Revenue for the amount that applies to your claim.

Last checked October 2026

What it is

A refund of income tax and DIRT you have already paid, to go towards the deposit on a NEW home you buy or self-build and live in yourself. First-time purchasers only, and if you are buying with someone else you must all be first-time purchasers. The condition people trip on is the mortgage. You must take one out with a qualifying lender for at least 70% of the purchase price (or of the approved valuation on a self-build). Buying outright with no mortgage rules you out entirely. The property must be worth €500,000 or less, you must live in it as your main home for five years, and your tax affairs must be in order. It runs to 31 December 2029. A self-build does not need a Revenue-approved contractor, but does need a solicitor registered as a HTB approver. The maximum relief rose from €30,000 to €35,000 with effect from 7 October 2026 (Budget 2027, Department of Finance). The other parameters remain unchanged. The refund is still the lowest of the maximum, 10% of the purchase price and the Income Tax and DIRT you paid in the previous four years.

Who can get it

You are a first-time buyer, and if you are buying with other people, all of them must be first-time buyers too
You are buying or self-building a brand new home to live in as your main home (second-hand homes do not qualify)
The home's purchase value or approved valuation is no more than €500,000
Your mortgage is at least 70% of the purchase value or valuation, and First Home Scheme equity does NOT count towards this test, though the Local Authority Affordable Purchase contribution does for contracts signed on or after 11 October 2023
You are tax compliant, with tax clearance in place where needed

Good to know

The most any one property can get is €35,000 since 7 October 2026 (it was €30,000 before that), even where two or more first-time buyers buy it together. Check Revenue for the amount that applies to your claim.
You must live in the home as your main home for five years after you buy or build it. If you stop living there within five years Revenue can claw back all or part of the refund, from 100% in year one down to 20% in year five. If a self-build is not finished within 2 years of the payment Revenue can claw the refund back from you. If a purchase does not go through within 2 years Revenue claws it back from the contractor.
Only one shared equity scheme helps you clear the 70% test and it is not the First Home Scheme. Revenue is explicit that First Home Scheme equity does not count towards the loan-to-value calculation, so do not arrange a smaller mortgage on the assumption that it does, or you can lose the whole refund. The one exception is the Local Authority Affordable Purchase Scheme, now called Starter Home Purchase: if you signed your contract on or after 11 October 2023, the council's affordable dwelling contribution is added to your mortgage for the 70% sum.
If you have inherited or been gifted a property, that does not automatically stop you counting as a first-time buyer, it depends on the circumstances.
The refund only ever comes from tax you actually paid (Income Tax and DIRT) in the four years before you apply, so if you have paid little tax you may get less than the maximum.
The enhanced relief runs until 31 December 2029.

How to apply

Applications go through Revenue. The official page has the full eligibility rules and the application itself.

Go to the official page →

Checked against the official source on 9 October 2026. Always confirm the details on the official page before applying.

Questions people ask

How much can I get from Help to Buy?

The lowest of three figures: €35,000 (it was €30,000 before 7 October 2026), 10% of the purchase price (or the approved valuation for a self-build) or the Income Tax and DIRT you paid over the four years before you apply. The most any property can get is €35,000 since 7 October 2026, no matter how many people buy it together. Check Revenue for the amount that applies to your claim.

What is the price limit for Help to Buy?

The home's purchase value or approved valuation must be no more than €500,000.

Does the size of my mortgage matter?

Yes. Your mortgage must be at least 70% of the purchase value or approved valuation, so a loan-to-value of 70% or more.

How long is Help to Buy available?

The enhanced relief applies to applications made between 23 July 2020 and 31 December 2029. The maximum is €35,000 since 7 October 2026 (it was €30,000 before that, under Budget 2027).

What happens if I sell within 5 years, or don't finish buying or building?

Revenue can claw back the refund if you don't live in the property for a minimum of five years, if you don't complete the purchase, or if you don't finish building it.

Can I have inherited or been gifted a property before and still count as a first-time buyer?

Possibly. Depending on the circumstances, having inherited or been gifted a property does not automatically rule you out as a first-time buyer for Help to Buy.

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