The Help to Buy (HTB) scheme has been a lifeline for thousands of Irish first-time buyers since 2017. As property prices climbed and deposit requirements stretched savings to breaking point, this government tax rebate became one of the few ways to bridge the gap between what people could save and what they needed to buy.
The scheme gives eligible buyers a rebate worth up to €30,000 — money you’ve already paid in income tax over the previous four years. Revenue refunds it directly into your property purchase, effectively reducing the cash you need upfront.
But the rules are specific. You must be a first-time buyer. The property must be newly built. Your purchase price can’t exceed €500,000. And you need to have been paying Irish income tax consistently for four of the last five years.
This guide explains exactly how the Help to Buy scheme works in 2026, who qualifies, how much you can claim, and the step-by-step process to get the money into your purchase.
What Is the Help to Buy Scheme?
Help to Buy is an income tax rebate scheme. It’s not a grant or loan — it’s your own tax money being returned to you, brought forward to help with a deposit.
The scheme refunds income tax (and DIRT on deposit interest) you’ve paid over the previous four tax years. The rebate goes directly toward buying or self-building a new home. You never receive the cash yourself; Revenue transfers it to your solicitor, who applies it to the purchase price or build costs.
The maximum rebate is the lower of:
- €30,000, or
- 10% of the property’s purchase price or approved valuation
So if you’re buying a new apartment for €350,000, the maximum HTB is €30,000 (since 10% would be €35,000). If the property costs €280,000, the maximum is €28,000.
The scheme currently runs until 31 December 2029, though government extends it periodically. It was originally set to end in 2019, then 2021, then 2025. The most recent extension pushed the deadline to end-2029.
Who Is Eligible for Help to Buy?
First-Time Buyer Requirement
You must be a first-time buyer. This means you (and anyone else named on the mortgage application) have never owned a residential property in Ireland or abroad.
If you’re buying with a partner and they previously owned property — even decades ago, even abroad — neither of you qualifies. The first-time buyer test applies to every applicant.
If you inherited a share of property or received property as a gift but never lived there or had beneficial ownership, you might still qualify. Revenue assesses each case individually, but the general rule is: if you held legal or beneficial ownership of any residential property before, you’re not a first-time buyer.
The Four-Year Tax Test
You must have paid Irish income tax (including USC) in at least four of the previous five tax years. The “previous five years” means the five years immediately before the year you make your HTB claim.
If you’re claiming in 2026, the relevant period is 2021–2025. You need to have paid tax in four of those five years.
This trips up two groups regularly:
Recent graduates or career starters: If you only started full-time work in 2023, you’ve only got three years of tax. You won’t qualify until 2027.
People who worked abroad: If you earned income in the UK, EU, or elsewhere — even if you paid tax there — it doesn’t count. Only Irish income tax qualifies. This affects returning emigrants and people who’ve recently relocated to Ireland for work.
There’s a small carve-out for people posted abroad temporarily by an Irish employer and still paying Irish tax, but standard foreign employment doesn’t count.
Property Requirements
The property must be:
- A new build (never previously occupied as a dwelling), or
- A self-build you’re constructing yourself
Newly built means the property has been completed by a builder or developer and has never been lived in. It doesn’t mean “recently built” — a unit completed two years ago but never sold or occupied still qualifies.
Second-hand properties don’t qualify, even if extensively renovated.
The purchase price or valuation (for self-builds) can’t exceed €500,000. If you’re buying at €505,000, you get nothing. The cap is a hard limit.
Mortgage and Occupancy Rules
You must take out a mortgage of at least 70% of the purchase price with a qualifying lender. This means you can’t buy cash or with a tiny mortgage and claim HTB. The mortgage requirement ensures the scheme targets people who genuinely need help with deposits, not cash buyers looking for a tax rebate.
You must occupy the property as your primary residence for five years after purchase. If you sell or rent it out before five years, you repay the full HTB amount to Revenue. There are exceptions for genuine hardship (job relocation, relationship breakdown, serious illness), but they’re assessed case-by-case.
How Much Can You Claim?
The rebate equals the lower of:
- €30,000
- 10% of the purchase price or valuation
- The total income tax and DIRT you’ve actually paid in the relevant four years
That last point matters. If you’ve only paid €25,000 in income tax over four years, your maximum HTB is €25,000, even if 10% of your property value would give you more.
Most people earning average or above-average wages will have paid enough tax to hit the €30,000 cap if they’re buying near the €500,000 threshold. But lower earners or people buying cheaper properties may find their actual tax paid is the limiting factor.
Example Calculations
Scenario 1: Buying at €375,000
- 10% of purchase price: €37,500
- Cap: €30,000
- Tax paid over four years: €34,000
- HTB claim: €30,000 (limited by cap)
Scenario 2: Buying at €265,000
- 10% of purchase price: €26,500
- Cap: €30,000
- Tax paid over four years: €22,000
- HTB claim: €22,000 (limited by actual tax paid)
Scenario 3: Buying at €420,000
- 10% of purchase price: €42,000
- Cap: €30,000
- Tax paid over four years: €38,000
- HTB claim: €30,000 (limited by cap)
You can check your exact tax paid through Revenue’s MyAccount service. It shows your income tax and USC payments year by year.
How to Claim Help to Buy
Step 1: Check Your Eligibility
Before you start house-hunting seriously, verify you meet all criteria:
- Confirm you’re a first-time buyer
- Check your tax record on Revenue MyAccount
- Ensure you’ll be taking a mortgage of at least 70% LTV
- Know your maximum budget (under €500,000)
Step 2: Get Mortgage Approval in Principle
You need an AIP from a lender before you can make an HTB application. The AIP proves you’ll meet the 70% mortgage requirement.
Most lenders are familiar with HTB and will factor the rebate into your deposit when calculating loan-to-value. For example, if you’re buying at €350,000 with a €30,000 HTB claim, you need a 90% mortgage (€315,000) but only need to provide €25,000 in cash yourself, since the HTB covers the other €30,000.
Step 3: Apply Through Revenue MyAccount
Once you’ve found a property and agreed terms (but before contracts are signed), apply through Revenue’s online portal.
You’ll need:
- Your MyGovID account (verify your identity if you haven’t already)
- Details of the property (address, price, Eircode)
- Your solicitor’s details
- Your lender’s details
- Confirmation of your mortgage amount
The application takes about 20 minutes. Revenue will calculate your maximum claim based on your tax record.
Step 4: Revenue Issues an HTB Statement
Revenue processes applications quickly — usually within a few days. They’ll issue an HTB statement showing the approved amount. This statement is valid for four months.
You give this statement to your solicitor and lender. Your lender needs it to finalise mortgage approval, since the HTB forms part of your deposit.
Step 5: Drawdown and Payment
When you’re ready to close (sign contracts and draw down the mortgage), your solicitor requests the funds from Revenue. Revenue transfers the money directly to your solicitor’s client account.
Your solicitor uses the HTB funds as part of the total payment to the vendor. From the vendor’s perspective, they receive the full agreed price — they don’t know or care that part came from HTB.
For self-builds, the process differs slightly. You claim HTB after the first stage payment (usually foundations or ground floor completion). Revenue pays it to your solicitor, and it goes toward construction costs. You can claim at any construction stage before practical completion, but most people claim early to reduce the amount they need to draw from savings or mortgage initially.
Help to Buy for Self-Builds
If you’re building your own home, HTB works differently. The cap is still €30,000 and the 10% limit still applies, but it’s calculated on the approved valuation of the finished house, not construction costs.
You’ll need:
- Planning permission
- A self-build mortgage approved by a qualifying lender
- A Revenue-approved valuation of the finished property (your lender usually arranges this as part of the mortgage process)
The valuation must be under €500,000. If your surveyor values the completed house at €480,000, your maximum HTB is €30,000 (since 10% would be €48,000).
You claim HTB after you’ve drawn down the first stage payment from your mortgage. This is typically after foundation or ground floor slab completion. You can’t claim before construction starts, but you don’t need to wait until the house is finished.
Most people claim around 30–40% through the build. The money goes into the project, reducing how much you need to draw from your mortgage or savings for later stages.
How Help to Buy Affects Your Mortgage Deposit
Under Central Bank rules, first-time buyers need a 10% deposit for properties up to €500,000. The HTB rebate counts as part of that deposit.
If you’re buying at €350,000, you need €35,000 as a deposit. If you claim €30,000 in HTB, you only need to provide €5,000 from your own savings. Your mortgage is €315,000 (90% of €350,000).
This is the scheme’s main purpose: reducing the cash barrier for first-time buyers who can afford monthly repayments but struggle to save large lump sums.
However, you still need to qualify for the mortgage itself. HTB helps with the deposit but doesn’t change the income multiples or stress tests lenders apply. If you can’t qualify for a €315,000 mortgage based on your income, HTB won’t solve that problem.
Interaction with Other Schemes
You can combine HTB with the First Home Scheme (shared equity scheme where the government takes a stake in your property). Many buyers use both: HTB to reduce the deposit and First Home to reduce the mortgage amount needed.
You can also use HTB alongside the local authority Rebuilding Ireland Home Loan, though most people use standard bank mortgages.
HTB doesn’t affect your eligibility for mortgage interest relief or other tax reliefs.
Common Mistakes and Pitfalls
Buying before claiming: Some buyers complete purchases before applying for HTB, assuming they can claim it retrospectively. You can’t. The HTB statement must be issued before contracts are signed and closing happens.
Exceeding the €500,000 threshold: Even by €1. If the contract price is €500,001, you get nothing. Be very careful with negotiation and final agreed prices.
Not understanding the five-year clawback: If you need to sell or rent out the property within five years for reasons other than genuine hardship, you repay the entire HTB amount. This isn’t pro-rated — it’s all or nothing.
Assuming foreign tax counts: It doesn’t. Only Irish income tax qualifies. If you worked abroad and only returned to Ireland recently, check your actual Irish tax record before assuming you’ll qualify.
Applying too early: Your HTB statement is only valid for four months. If you apply before you’ve found a property or before contracts are close to being signed, it might expire and you’ll need to reapply.
Tax and Revenue Compliance
HTB is a tax rebate, not income. You don’t pay income tax on it and it doesn’t affect your tax credits or bands.
If you breach the five-year occupancy rule, the repayment is treated as a tax liability. Revenue will issue a demand and you’ll need to repay through your tax account or in a lump sum.
Keep all HTB documentation. Revenue may audit HTB claims years later, especially if you sell the property or change your living arrangements within the five-year period. Your solicitor will have copies, but keep your own records of the claim, the statement, and proof of occupancy.
What Happens If the Scheme Ends?
The current deadline is 31 December 2029. If you’ve signed contracts before that date, you can still claim HTB even if closing happens in 2030. The key date is when the contract is signed, not when you move in.
Government has extended HTB three times already. Whether it continues past 2029 depends on the housing market and political priorities. If property prices moderate significantly or supply increases, there might be less pressure to extend it. If the affordability crisis continues, expect another extension.
For now, assume the 2029 deadline is real. If you’re planning to buy in 2028 or early 2029, don’t delay assuming an extension is guaranteed.
Is Help to Buy Worth It?
For most first-time buyers purchasing new builds, yes. The scheme provides access to up to €30,000 you couldn’t otherwise use for a deposit. That’s the difference between qualifying for a mortgage and not, or between buying in 2026 and waiting another two years to save.
The main trade-off is the five-year occupancy requirement. If there’s any chance you’ll need to relocate for work, or if your relationship status might change, or if you’re buying in an area you’re not sure about long-term, the clawback risk is real.
The other consideration is that HTB only applies to new builds, which are typically more expensive than second-hand properties of equivalent size and location. You might pay a premium for a new build that offsets some of the HTB benefit. But in the current market, new builds are often the only stock available in many areas, so the comparison is academic.
If you qualify for HTB and you’re buying a new build anyway, there’s no reason not to claim it. It’s your own tax money and it materially reduces the deposit hurdle.
*See also: Central Bank Mortgage Rules Ireland | Mortgage Deposit Requirements Ireland | First-Time Buyer Mortgages Ireland | The First Home Scheme Ireland | [