What is the Help to Buy Scheme?
The Help to Buy (HTB) scheme is a tax rebate for first-time buyers purchasing a new-build home in Ireland. It gives you up to €30,000 (or 10% of the purchase price, whichever is lower) to use towards your deposit.
The scheme is administered by Revenue and has been extended through to the end of 2026.
Key Figures for 2026
- Maximum rebate: €30,000
- Percentage: 10% of the purchase price (capped at €30,000)
- Minimum spend: You must spend at least €70,000 on eligible costs
- Property value cap: €500,000
Eligibility Criteria
You must:
- Be a first-time buyer (neither you nor your partner has ever owned a home)
- Buy or build a new-build property (second-hand homes do not qualify)
- Occupy the property as your principal residence
- Have paid enough Income Tax and DIRT in the previous 4 years to claim the rebate
- Take out a mortgage of at least 80% of the purchase price (unless you are using the First Home Scheme)
Property types that qualify:
- New-build houses and apartments from a developer
- Self-build properties (with a fixed-price contract)
- Properties bought through approved housing bodies
How to Apply
- Check your tax history via myAccount on Revenue.ie to estimate your available HTB refund
- Sign a contract for a qualifying new-build property
- Submit your claim through Revenue's online HTB system (linked to your Property Registration number)
- Receive approval — Revenue transfers the amount to your solicitor, who applies it to your deposit
HTB and the First Home Scheme
You can use the Help to Buy scheme alongside the First Home Scheme (shared equity). However, the combined total from both cannot exceed the level of support needed to make the purchase viable. Most buyers use HTB first, then FHS for any remaining gap.
Important 2026 Updates
- The scheme has been extended until 31 December 2026
- No changes to the €30,000 cap or €500,000 property limit
- Revenue has streamlined the online application process
Common Questions
Can I use HTB for a second-hand home?
No. HTB is only available for new-build properties and self-builds.
What if I haven't paid enough tax?
You can claim back Income Tax and DIRT paid over the previous 4 tax years. If you haven't paid enough, you may receive a lower amount or nothing.
Does HTB affect mortgage approval?
No — the HTB rebate is treated as part of your deposit, not as additional borrowing. It does not affect your mortgage capacity.
Official site: Revenue.ie — Help to Buy
HTB Extended: The Scheme Runs to 2029
A common myth in 2026 is that Help to Buy is about to expire. In fact, the enhanced scheme — a tax rebate of up to 10% of the purchase price, capped at €30,000 — has been extended to 31 December 2029, so anyone signing a contract for a qualifying new build before then can apply.
Revenue figures show more than 48,000 claims approved since the scheme launched, worth over €1 billion. The key limits remain: the property must be a new build or self-build valued at no more than €500,000, you must be a first-time buyer, and the refund cannot exceed the income tax and DIRT you paid in the four years before your application.
Worked Example: How the Rebate Is Capped
Take a €350,000 new-build apartment. Ten percent is €35,000, but the scheme caps the rebate at €30,000 — so the maximum claim is €30,000. However, if you only paid €18,000 of income tax and DIRT over the previous four years, your refund is limited to €18,000, because HTB is a refund of tax you actually paid, not a grant.
Couples can combine their tax histories across the four-year lookback, which is why dual-income buyers often reach the €30,000 ceiling. PRSI and USC do not count toward the refund calculation, and the €30,000 cap applies per property regardless of how many buyers are involved.
HTB and the First Home Scheme Together
You can combine Help to Buy with the First Home Scheme (FHS) on the same new build. The usual order is: HTB refund first (up to €30,000), then FHS shared equity to cover any remaining gap between your mortgage and the price. When HTB is used, the maximum FHS equity share drops from 30% to 20% of the property value.
For example, on a €400,000 home with a €360,000 mortgage at 4x income and a €40,000 deposit, HTB of €30,000 plus FHS equity of 10% (€40,000) could replace part of the deposit — but your lender, solicitor and the FHS team will need to coordinate the order of funds at closing.
Claiming Through Revenue: Step by Step
- Log into Revenue's myAccount and open the Help to Buy section to see your estimated refund based on your tax history.
- Sign a contract for a qualifying new build (or have a fixed-price self-build contract).
- Submit the HTB claim online — you will need the Property Registration Number and contract details.
- Revenue transfers the approved amount to your solicitor, who applies it toward your deposit at closing.
- Keep the mortgage at 80%+ LTV (unless you are also using the First Home Scheme) to stay eligible.