Help to Buy Scheme Ireland: How Much Can You Claim and Who Qualifies?
The Help to Buy Scheme Ireland allows eligible first-time buyers to claim a refund of Income Tax and Deposit Interest Retention Tax, known as DIRT, paid over the previous four tax years. The maximum refund is currently €30,000, but the amount you receive may be lower depending on the property price and the tax you have paid.
To qualify, you must be buying or self-building a new home worth no more than €500,000, take out a qualifying mortgage covering at least 70% of the property’s value, and live in the home as your main residence for at least five years. All buyers named on the purchase must generally be first-time buyers.
Information checked and updated: September 2026.
At a Glance
Maximum refund: €30,000 per property
Calculation: The lowest of €30,000, 10% of the property’s value, or eligible tax paid
Maximum property value: €500,000
Minimum mortgage: 70% of the purchase price or approved valuation
Property type: New build or qualifying self-build
Main-home requirement: Five years
Current scheduled end date: 31 December 2029
Repayment: Not normally required unless the scheme’s conditions are broken
What is the Help to Buy Scheme?
The Help to Buy, or HTB, Scheme is a tax-refund incentive intended to help first-time buyers assemble the deposit needed to buy or build a new home.
It does not provide an additional tax credit against your future salary. Instead, it refunds eligible Income Tax and DIRT already paid in Ireland during selected tax years.
Pay Related Social Insurance, or PRSI, and Universal Social Charge, or USC, do not count towards the refund.
The enhanced version of the scheme applies where a qualifying purchase contract is signed, or the first mortgage drawdown for a self-build takes place, between 23 July 2020 and 31 December 2029. Revenue explains the current relief limits here.
How much can you claim under Help to Buy?
Your Help to Buy payment is the lowest of the following three amounts:
€30,000
10% of the property’s purchase value, or approved valuation for a self-build
The eligible Income Tax and DIRT paid during the four years before your application
The €30,000 limit applies to the property rather than to each buyer. A couple cannot receive €30,000 each on the same home.
Maximum Help to Buy amount by property value
€200,000 property: 10% is €20,000 maximum possible refund of €20,000
€250,000 property: 10% is €25,000 maximum possible refund of €25,000
€300,000 property: 10% is €30,000 maximum possible refund of €30,000
€350,000 property: 10% is €35,000 maximum possible refund of €30,000
€400,000 property: 10% is €40,000 maximum possible refund of €30,000
€450,000 property: 10% is €45,000 maximum possible refund of €30,000
€500,000 property: 10% is €50,000 maximum possible refund of €30,000
Property worth more than €500,000: Does not qualify for Help to Buy
These figures assume that the applicant or applicants have paid enough eligible Income Tax and DIRT.
These figures highlights two important points:
A property must be worth at least €300,000 before the full €30,000 can potentially be claimed.
A property worth even slightly more than €500,000 does not qualify.
Your tax paid may be the real limit
The €30,000 figure is a maximum rather than a guaranteed payment.
For example, someone buying a €350,000 home meets the property-value test for a €30,000 refund. However, if that person has paid only €18,000 in eligible Income Tax and DIRT during the selected four-year period, the maximum available refund will be €18,000.
PAYE shown as deducted from gross pay is not always the final amount available. Revenue determines the eligible refund after processing the relevant tax returns and applying tax credits, refunds, underpayments and other adjustments.
Who qualifies for the Help to Buy Scheme in Ireland?
According to Revenue’s current eligibility conditions, an applicant must:
Be a first-time purchaser at the time of the claim.
Buy or self-build a qualifying property.
Have a purchase price or approved valuation of no more than €500,000.
Take out a qualifying mortgage covering at least 70% of the property’s value.
Buy or build the property to use as their main home.
Live in the property as their main home for at least five years.
Be tax compliant.
Sign the purchase contract, or draw down the first part of a self-build mortgage, within the scheme’s qualifying period.
The scheme is currently scheduled to cover qualifying purchases and self-builds up to 31 December 2029.
What does “first-time buyer” mean?
You must not previously have bought or built a house or apartment, either:
On your own
Jointly with another person
In Ireland
Outside Ireland
If two or more people are purchasing together, everyone involved in the purchase must be a first-time buyer.
This means a first-time buyer purchasing with someone who previously owned a home will generally not qualify, even if the first person has never owned property.
A guarantor who is not named as a purchaser is treated differently. Revenue states that an application must be made as a group where two or more people are named on the mortgage, excluding a guarantor.
What if you inherited or were gifted a property?
Inheriting or receiving a property as a gift does not automatically disqualify you.
Revenue’s test focuses on whether you previously purchased or built a home. However, eligibility can depend on the exact circumstances, so anyone who inherited or received an interest in a property should confirm their position with Revenue before relying on the refund.
Is there an income limit?
There is no stated minimum or maximum household-income threshold for Help to Buy.
However, your income affects the scheme indirectly:
You must qualify for a mortgage covering at least 70% of the property’s value.
Your refund cannot exceed the eligible Income Tax and DIRT you paid.
Someone with a lower tax liability may not have paid enough tax to obtain the full €30,000.
What properties qualify?
The property must be a new house or apartment that:
Will be used as your home.
Has a purchase value of €500,000 or less.
Is newly built.
Was constructed subject to Irish VAT.
Has never previously been used, or been suitable for use, as a home.
A former non-residential building converted into a home may qualify in certain circumstances. The determining issue is whether it satisfies Revenue’s conditions for a qualifying new residence.
The full rules are set out on Revenue’s page explaining qualifying Help to Buy properties.
Properties that do not normally qualify
Help to Buy cannot generally be used for:
Second-hand houses or apartments
An investment property
A home worth more than €500,000
A property that has already been occupied as a home
A purchase where one of the purchasers is not a first-time buyer
A purchase funded by a mortgage below the 70% loan-to-value requirement
For a normal new-build purchase, the developer or contractor must be approved by Revenue. Buyers should check the developer’s status before signing or paying a deposit.
A self-builder does not have to use a Revenue-approved contractor, but the claim must be verified by a solicitor registered as a Help to Buy approver.
How the 70% mortgage requirement works
Your qualifying mortgage must normally equal at least 70% of the property’s purchase value or, for a self-build, its approved valuation.
€250,000 property: Minimum qualifying mortgage of €175,000
€300,000 property: Minimum qualifying mortgage of €210,000
€350,000 property: Minimum qualifying mortgage of €245,000
€400,000 property: Minimum qualifying mortgage of €280,000
€450,000 property: Minimum qualifying mortgage of €315,000
€500,000 property: Minimum qualifying mortgage of €350,000
For example, a buyer purchasing a €400,000 new build must generally take out a mortgage of at least €280,000.
A €270,000 mortgage would represent 67.5% of the price and would not meet the standard 70% test, even if the buyer satisfied all the other conditions.
How shared-equity schemes affect the calculation
Funding received through the First Home Scheme is not counted as mortgage finance when Revenue calculates the 70% Help to Buy loan-to-value ratio.
There is a specific exception for the Local Authority Affordable Purchase Scheme. Where a qualifying purchase contract was entered into on or after 11 October 2023, the local authority’s affordable dwelling contribution can be included as a loan for the 70% calculation.
These details matter because a buyer may appear to have 70% total finance while still falling short under the Help to Buy calculation.
Separately, a buyer using Help to Buy alongside the First Home Scheme can generally receive a maximum First Home Scheme equity contribution of 20%, rather than the standard maximum of 30%. Applicants should check the First Home Scheme rules and obtain individual advice before combining the schemes.
Worked examples
Example one: Couple eligible for the full €30,000
Assume a couple is buying a new home for €400,000.
They have:
A mortgage of €360,000
Eligible Income Tax and DIRT paid over the relevant four years of €41,000
No previous property purchases
Their Help to Buy calculation is:
Limit Amount Scheme cap €30,00010% of €400,000€40,000Eligible tax paid€41,000Maximum claim€30,000
Their mortgage represents 90% of the purchase price, so it exceeds the 70% minimum.
The €30,000 refund can form part of the funding for their deposit, but it is paid to the qualifying contractor rather than directly into the buyers’ personal bank account.
Example two: Tax paid reduces the refund
Assume one person is buying a new apartment for €320,000 with a mortgage of €280,000.
The buyer has paid €21,500 in eligible Income Tax and DIRT over the four relevant years.
LimitAmountScheme cap€30,00010% of €320,000€32,000Eligible tax paid€21,500Maximum claim€21,500
Although the apartment is expensive enough to support a €30,000 claim, the buyer can receive only €21,500 because that is the lowest of the three limits.
Example three: A cheaper property
A first-time buyer purchases a qualifying new home for €240,000 and has paid €35,000 in eligible tax.
Ten per cent of €240,000 is €24,000. The maximum claim is therefore €24,000, despite the buyer having paid more than €30,000 in tax.
Is Help to Buy free money, and must it be repaid?
A valid Help to Buy refund is not a loan. There are no monthly repayments, interest charges or equity stake attached to it.
However, Revenue can claw back the refund if the buyer:
Was not entitled to receive it.
Does not occupy the property as their main home for at least five years.
Does not complete the purchase.
Does not complete the self-build.
Revenue may also recover a payment from a contractor where the property is not purchased within two years of the refund being paid, subject to limited flexibility where completion is close or reasonably expected.
The full circumstances are explained in Revenue’s Help to Buy clawback guidance.
A buyer who may need to sell, rent out or leave the property within five years should obtain advice from Revenue before changing how the home is used.
What must you do before applying?
PAYE taxpayers
A PAYE taxpayer must submit an Income Tax Return for each year they want Revenue to consider.
The selected years must come from the four years immediately before the application year. Someone applying during 2026, for example, can potentially use tax paid in 2022, 2023, 2024 and 2025.
Before applying, the taxpayer should ensure:
The relevant Income Tax Returns have been submitted.
A Statement of Liability has issued for each selected year.
Any outstanding tax for those years has been paid.
A Tax Clearance Certificate has been obtained where required.
Revenue provides a detailed pre-application tax-compliance checklist.
Self-assessed taxpayers
A self-assessed applicant must:
Be fully tax compliant.
Hold tax clearance.
Have filed all required Form 11 Income Tax Returns.
Have paid all tax due for the relevant years.
Applications can be delayed where returns are missing or tax-compliance issues remain unresolved.
How to apply for Help to Buy
The process has three main stages.
1. Application stage
PAYE taxpayers apply through Revenue myAccount under “Property and Land Services”. Self-assessed taxpayers apply through ROS.
You must:
Confirm whether you are applying alone or as part of a group.
Complete the required declaration.
Select the tax years to be used.
Where two or more people are named on the mortgage, they must apply as a group, excluding a guarantor.
If Revenue approves the application, it provides:
An Application Number
An Access Code
An indication of the maximum potential refund
An expiry date for the application
This initial amount is not a final guarantee. The property, mortgage and tax conditions must still be satisfied.
2. Claim stage
Once a purchase contract has been signed, a new-build buyer must upload:
The mortgage loan offer
The signed acceptance of the loan offer
The purchase contract signed and dated by the vendor and all purchasers
The Affordable Dwelling Purchase Agreement, where applicable
A self-builder must upload:
The mortgage loan offer and signed acceptance
Proof that the first part of the mortgage has been drawn down
The lender’s valuation report
Applicants must then confirm details including the property value, mortgage, deposit, completion date and shared-equity funding.
Revenue issues a Claim Reference Number after the claim is submitted.
3. Verification stage
The information is verified by:
The Revenue-approved contractor for a new-build purchase
The registered solicitor for a self-build
The applicant gives the verifier their Claim Reference Number and Access Code.
The refund cannot be approved or paid until this verification is completed. Revenue’s application guide explains each stage.
How is the money paid?
For a new-build purchase, Revenue pays the approved refund directly to the qualifying contractor. It is used as part of the buyer’s deposit or purchase funding.
For a self-build, Revenue pays the refund into a bank account held by the applicant with their mortgage provider.
The money is not normally transferred into an unrestricted personal account for the applicant to spend elsewhere.
Advantages of the Help to Buy Scheme
It can significantly reduce the cash deposit needed
A refund of up to €30,000 can make it easier to bridge the gap between a buyer’s savings and the deposit required for a new home.
It does not create a new monthly repayment
Unlike a personal loan or shared-equity arrangement, Help to Buy does not charge interest or require scheduled repayments where all conditions are met.
Couples can combine their eligible tax
Applicants purchasing together can use their combined eligible Income Tax and DIRT, subject to the €30,000 limit per property.
It can be combined with certain other supports
Help to Buy may be used alongside schemes such as the First Home Scheme or Local Authority Affordable Purchase Scheme, although the interaction between the mortgage and equity rules must be checked carefully.
Limitations and potential disadvantages
It applies mainly to new homes
Most second-hand homes do not qualify. This can significantly reduce the number of properties available to a buyer.
The €500,000 threshold is a hard limit
A qualifying home valued at €500,000 may be eligible, while a home valued above that figure is excluded.
Not everyone receives €30,000
The refund is limited by the tax paid and by 10% of the property’s value. Lower-paid applicants, people who have recently entered employment and people who previously received tax refunds may receive less.
Every purchaser must generally be a first-time buyer
Buying with a partner who previously purchased or built a home can make the entire purchase ineligible.
The five-year occupancy rule reduces flexibility
Moving out, renting out the property or ceasing to use it as a main home within five years can expose the buyer to a clawback.
The support may influence new-build demand
The scheme increases the purchasing capacity of eligible buyers but does not guarantee that a particular home is affordable. Buyers should assess the mortgage repayments, management fees, insurance, property tax and maintenance costs separately.
What the latest Revenue statistics show
Revenue’s provisional statistics for the year ending 31 December 2025, compiled as at 11 February 2026, recorded:
27,899 applications
9,575 approved claims
€252.9 million in approved claims
17,151 applicants connected with those approved claims
An average qualifying property value of €418,500
7,872 purchased homes and 1,703 self-builds
6,016 claims, or 62.83%, receiving the full €30,000
Dividing €252.9 million by 9,575 approved claims gives an implied average claim of approximately €26,413. This is a Digital Dinny calculation based on Revenue’s provisional totals, rather than a separately published Revenue average.
Cork accounted for 1,541 approved claims during 2025, slightly more than Dublin’s 1,439. The figures relate to the location of properties and should not be interpreted as a measure of application success rates by county.
The full breakdown is available in Revenue’s Help to Buy Statistics 2025 report.
Common Help to Buy mistakes to avoid
Assuming every eligible buyer automatically receives €30,000
Including USC or PRSI when estimating the available refund
Signing for a property without checking that the developer is Revenue-approved
Buying with someone who previously owned a home
Choosing a property valued above €500,000
Taking out a mortgage below the 70% requirement
Applying before completing the required Income Tax Returns
Allowing the Revenue application to expire before submitting a valid claim
Entering incorrect mortgage or property details
Assuming an application-stage estimate guarantees the final payment
Failing to consider the five-year main-residence condition
Help to Buy application checklist
Before relying on the refund, confirm that:
Every purchaser is a first-time buyer.
The home is a qualifying new build or self-build.
The property value is no more than €500,000.
The mortgage satisfies the 70% loan-to-value test.
The developer is Revenue-approved, where required.
All relevant tax returns have been submitted.
Statements of Liability have issued.
Outstanding tax has been paid.
Tax clearance is in place where required.
The property will be your main home for at least five years.
Your solicitor, lender and developer know that you intend to use Help to Buy.
Frequently asked questions
Can I use Help to Buy for a second-hand house?
No. The scheme generally applies to newly built homes and qualifying self-builds. A standard second-hand house or apartment does not qualify.
Can a couple claim €60,000?
No. The maximum enhanced refund is €30,000 per qualifying property, regardless of the number of buyers.
Can I receive Help to Buy if my partner previously owned a house?
Generally no. Where people purchase together, all purchasers must be first-time buyers.
Does inheriting a house disqualify me?
Not automatically. Revenue distinguishes between purchasing or building a property and receiving one through a gift or inheritance. The precise circumstances should be checked with Revenue.
Can I use Help to Buy as my full deposit?
Potentially, depending on the property price, the lender’s requirements and the amount of tax available for refund. Mortgage approval and Help to Buy approval are separate processes.
Does Help to Buy cover USC or PRSI?
No. Only eligible Irish Income Tax and DIRT are considered. USC and PRSI do not increase the refund.
Can I use Help to Buy with the First Home Scheme?
Yes, subject to both schemes’ rules. Using Help to Buy normally reduces the maximum First Home Scheme equity support from 30% to 20%. First Home Scheme equity is not counted towards Help to Buy’s 70% mortgage test.
What happens if I sell within five years?
Revenue may claw back some or all of the refund if you stop using the property as your main home within the required five-year period. Contact Revenue before selling, renting out or moving away from the property.
Final Thoughts
Help to Buy can provide a first-time buyer with up to €30,000 towards a qualifying new home, but three limits determine the actual refund: the scheme cap, 10% of the property value and the eligible Income Tax and DIRT paid.
Before including the refund in a deposit plan, check the property’s eligibility, the developer’s Revenue status, the 70% mortgage requirement and your available tax record. An application estimate should not be treated as final approval until the claim has been verified.
This article provides general financial information and does not constitute personal tax, legal or mortgage advice. Scheme rules can change. Verify your eligibility with Revenue and consult a regulated mortgage adviser, solicitor or tax professional before entering a property contract.
3. Sources and further information
Methodology note: Calculations use the enhanced Help to Buy limits published by Revenue for qualifying contracts or self-build mortgage drawdowns up to 31 December 2029. The estimated average 2025 claim divides Revenue’s provisional approved-claim value of €252.9 million by 9,575 claims and is rounded to the nearest euro.