Revenue eBrief No. 073/24
11 March 2024
Help to Buy (HTB)
Tax and Duty Manual Part 15-01-46 - Help to Buy (HTB) - has been updated as follows:
- To reflect the extension of the enhanced HTB relief to 31 December 2025
- To add a new paragraph 9.1 - Registering as a Qualifying Contractor
- Paragraph 16 - Raising an Assessment for Help to Buy has been amended to improve clarity