The Help to Buy (HTB) scheme helps first-time buyers fund the deposit on a new home. It refunds income tax and DIRT you have paid over the previous four years, and it now runs until the end of 2029.
Below, we explain how much you can claim, who qualifies and how to apply, including what changed in Budget 2027.
Budget 2027: Help to Buy rises to €35,000
On 6 October 2026, the Government increased the maximum Help to Buy refund by €5,000, from €30,000 to €35,000 with immediate effect.
- New maximum refund: €35,000 (previously €30,000)
- Price ceiling: unchanged at €500,000
- Who it covers: first-time buyers of new homes and self-builds only
The increase is a higher maximum, not an automatic extra €5,000.
What is the Help to Buy Scheme?
Help to Buy is a government incentive for first-time buyers. It refunds the income tax and DIRT (deposit interest retention tax) you have paid in Ireland over the previous four years. USC and PRSI do not count.
The scheme began in January 2017 and was enhanced in July 2020. It was reviewed at the end of 2025 and extended in its current form to the end of 2029.
How much can I claim?
You can claim back the income tax and DIRT you’ve paid over the past four years, up to a maximum of €35,000 and no more than 10% of the property’s purchase price. For example, on a €400,000 home where you’ve paid €28,000 in tax, you’d get €28,000.
This assumes you have paid enough tax in the last four years. If you have paid less, your refund will be lower.
Who gains from the increase? Buyers of homes priced above €300,000 who have paid enough tax. If your home costs €300,000 or less, 10% of the price was already your limit, so nothing changes.
Can Help to Buy cover my full deposit?
Potentially, yes. A 10% deposit is fully covered by the scheme on homes up to €350,000, provided you have paid enough tax. That can help buyers who struggled to save a deposit to qualify for a mortgage.
Who qualifies?
- New homes and self-builds only. Second-hand homes do not qualify.
- First-time buyers only. You must never have bought or built a home, alone or with anyone else, in Ireland or abroad. If you are buying jointly, both buyers must be first-time buyers. “Fresh Start” applicants do not qualify.
- Owner-occupiers only. Investors and landlords cannot apply.
- Five-year occupancy. You must live in the home for at least five years after buying or building it, or Revenue may claw back your refund.
- Registered builder. The home must be built by a contractor registered with Revenue.
- Price cap. The home must cost €500,000 or less.
- Mortgage requirement. You must take out a mortgage of at least 70% of the purchase price (or the final value of a self-build), and you cannot hold more than 30% equity in the property.
- Sufficient tax paid. To claim the full €35,000, you must have paid at least that much income tax and DIRT in the last four years.
Already approved at the old €30,000 limit?
You may be able to claim the higher amount, depending on how far along your purchase is.
| Where you are | What to do |
|---|---|
| Approved, but you haven’t submitted your claim | You may be able to cancel your application in Revenue myAccount or ROS and reapply, so your entitlement is recalculated at €35,000. You will receive new application details and codes. |
| Claim submitted, but your developer hasn’t activated or verified it | You may still be able to cancel the claim and application, reapply, then submit a new claim. Speak to your solicitor first, as restarting can delay mortgage drawdown and your closing date. |
| Developer has activated the claim and drawdown has started | It is too late to change it. You stay on your original amount. |
Is it worth it? Only if your new home costs €320,000 or more and you have paid enough tax. If it costs €300,000 or less, cancelling gains you nothing.
Before cancelling anything, check your claim status in your Revenue account and ask your solicitor whether there is time before completion. Revenue confirms your final entitlement.
How do I apply?
- Register with Revenue’s myAccount (employed) or ROS (self-employed). You will need your PPS number, date of birth, phone number, email and home address.
- Apply online for Help to Buy to get your estimated entitlement and application number.
- Submit your claim once you have signed contracts and mortgage details.
- Your developer verifies the claim. Revenue then pays the refund directly to your builder or developer, and the amount is deducted from the price of your home.
For full details, visit Revenue.ie.
I’m self-employed. What do I need?
You must be fully tax compliant. That means all annual tax returns filed on time, with no underpayments. It can help to have an accountant sign off on your tax position before you apply.
When does Help to Buy end?
The scheme runs until the end of 2029.
This article is general information and not financial or legal advice. Revenue confirms your final Help to Buy entitlement.