First-time buyer support · Ireland · Updated November 2026

Help to Buy in Ireland: a friendly guide for first-time buyers

Saving for a deposit can be one of the hardest parts of buying your first home. If you're buying a qualifying new-build home or building your own home, the Help to Buy (HTB) scheme may give you a hand by refunding some of the Irish Income Tax and Deposit Interest Retention Tax (DIRT) you've paid.

The headline figure: For qualifying purchase contracts signed, or qualifying self-build mortgages first drawn down, from 7 October 2026 to 31 December 2029, the maximum Help to Buy relief is €35,000. You may receive less: the refund is limited by the property value, the tax you paid and the scheme rules. Always check your own position with Revenue.

What is Help to Buy?

Help to Buy is a Revenue scheme designed to help eligible first-time buyers with the deposit for a newly built home or a qualifying self-build. It works by refunding some of the Income Tax and DIRT you paid in Ireland during the four tax years before your application.

It is not a general grant for every home purchase. In particular, it does not normally apply when you buy an ordinary second-hand home. The property must meet the scheme's conditions and be intended as your home.

How much could you receive?

For qualifying contracts signed, or the first mortgage drawdown for a self-build made, on or after 7 October 2026, the refund is the lowest of these amounts:

€35,000;
10% of the purchase value of the new home, or 10% of the approved valuation for a self-build; or
the Income Tax and DIRT you paid in the four tax years before you apply.

The €35,000 limit applies per qualifying property, not per person. If two eligible first-time buyers purchase together, the property does not get a €35,000 allowance each.

A simple example

Imagine you're buying a qualifying new-build for €320,000 and your tax paid over the relevant four years is at least €35,000. Ten per cent of the purchase price is €32,000, so the maximum possible refund in this example is €32,000 — not €35,000.

If the same home costs €400,000, 10% is €40,000. The maximum would then be €35,000, assuming you have paid enough qualifying tax and meet all the other conditions.

Important date: If the purchase contract was signed on or before 6 October 2026 (or the first self-build mortgage drawdown happened by that date), the previous enhanced maximum of €30,000 applies. The €35,000 maximum is for qualifying events from 7 October 2026.

Who can qualify?

Revenue's rules are detailed, but the main conditions include the following:

You must be a first-time purchaser at the time of the claim.
If you're buying or building with someone else, all purchasers must generally be first-time purchasers.
You must buy or self-build a qualifying new residential property. A normal second-hand property does not qualify.
The purchase value or approved self-build valuation must be €500,000 or less.
You must take out a mortgage with a qualifying lender. The mortgage must be at least 70% of the purchase value or approved valuation.
You must live in the property as your main home for five years.
You must be tax-compliant and have tax clearance where required.
For a purchased new build, the developer or contractor must be approved by Revenue.

Having previously bought or built a home, either in Ireland or abroad, can affect eligibility even if you no longer own it. There can be specific situations involving inherited or gifted property, so don't assume either way — check with Revenue.

Does Help to Buy apply to second-hand homes?

No, not usually. The scheme is for qualifying newly built homes and qualifying self-builds. If you're buying a home that has previously been lived in as a residence, Help to Buy will generally not be available.

How do you apply?

The process takes place online through Revenue. There are three main stages: application, claim and verification.

1. Make an application

If you pay tax through PAYE, you generally apply through Revenue's myAccount. If you're self-assessed, you apply through ROS. You'll confirm whether you're applying alone or as part of a group, complete the declarations and select the tax years Revenue should consider.

If your application progresses, Revenue provides an application number, an access code and an indication of the maximum relief available based on the information supplied. Keep these details safe. An application being accepted does not mean the final claim is automatically approved.

2. Make the claim when you have a qualifying property

Once you have a qualifying property and the required mortgage and contract details, you complete the claim through myAccount or ROS. Revenue may ask for documents such as your mortgage offer and signed acceptance, the signed purchase contract, or self-build valuation and drawdown evidence.

3. Have the claim verified

For a purchased new build, the approved builder or contractor verifies the claim. For a self-build, a solicitor registered with Revenue as an HTB approver verifies it. You will need to provide the relevant claim reference and access code.

How is the money paid?

If you're buying a qualifying new build, Revenue pays the approved refund to the qualifying contractor, and it is applied towards the purchase. If you're self-building, the payment is made to a bank account you hold with your mortgage provider. It is not normally paid into your everyday current account for you to spend as you wish.

Can you use Help to Buy as your deposit?

It can contribute towards the deposit for an eligible purchase, but the timing and way it is applied matter. Speak to your lender, solicitor and developer early so everyone understands the expected HTB amount and how it will be handled in the transaction. Don't commit to a purchase on the assumption that you'll receive the maximum figure.

Common mistakes to avoid

Assuming every first-time buyer or every property qualifies.
Thinking the scheme applies to second-hand homes.
Assuming the maximum €35,000 is guaranteed.
Forgetting that the four-year tax history affects the amount.
Not checking that every buyer named on the purchase meets the first-time buyer rules.
Leaving the Revenue application until the last minute or allowing it to expire.
Assuming an approved application is the same as a verified and paid claim.
Not telling your lender, solicitor and developer that you intend to use HTB.

Where to get reliable information

Help to Buy is administered by Revenue, so Revenue's guidance should always be your first port of call. These official pages explain the current rules and application process:

HomeReady tip: Before you make an offer on a new build, check the scheme rules, confirm the developer is approved and ask your lender or broker how the expected HTB amount will fit into your deposit and mortgage figures.

Last reviewed: November 2026. Scheme rules and legislation can change. This article is general information, not tax, legal or mortgage advice. Check your eligibility and final refund directly with Revenue before making a financial decision.

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