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