Apply for the Help to Buy (HTB) incentive

The HTB online service allows you to apply for the HTB incentive, if you are an eligible first-time buyer. It also allows you to claim for a refund of Income Tax and Deposit Interest Retention Tax (DIRT) that you have paid. This refund can be for any of the previous four tax years.

Who is the service for?

This service is suitable for you if you are:

  • an individual who buys, or self-builds, a home or apartment for the first time
  • a first-time buyer[1] of a home, who buys or self-builds on between 19 July 2016 and 31 December 2019
  • a first-time buyer of a home or apartment who buys or self-builds the property as their home.

What you need to use the service

If you are a PAYE taxpayer, you must have submitted a Form 12. You must also have a P21 end of year statement for each of the years you intend to claim a tax refund.

If you are a self-assessed taxpayer, you must have fully compliant tax affairs. That means you must have paid and filed for all tax years in which you were liable for tax. You must also have a Tax Clearance Certificate.

If you are purchasing a new build, you must ensure that the contractor is a qualifying contractor. Only qualifying contractors can approve your HTB claim. 

Information needed to claim for HTB online

To claim for HTB online, you will need:

  • the name(s) and Personal Public Service Number (PPSN) of all those listed on the contract
  • the details of each first-time buyer
  • a copy of the contract (if signed) and evidence of the mortgage
  • the purchase date or completion date
  • the purchase price
  • the deposit payable and amount of deposit paid. This is not needed for self-builds,
  • the name and address of the mortgage institution
  • your loan application number. This is not needed for self-builds
  • the qualifying loan amount[2]   
  • the amount of DIRT relief that you previously claimed[3]. This only applies if you claim for a house bought or self-built before the 31 December 2016.

How to access the HTB incentive online service

If you are accessing this service through myAccount, click 'Help To Buy' on the 'Property Services' card

If you are accessing this service through the Revenue Online Service (ROS), click on the 'Help to Buy' card on your ROS home screen. 

[1] If you are a first-time buyer, the deposit you require must be to purchase or self-build a new house or apartment to live in as your home (principal private residence).

[2] This is the amount of the mortgage you are taking out to purchase the property. It must be at least 70% of the purchase price of the house to be eligible for the HTB incentive.

[3] For more information on how to calculate DIRT relief claimed, please click here.