Help to Buy (HTB) incentive

Overview

The Help to Buy (HTB) incentive is a scheme for first-time property buyers. It will help you with the deposit you need to buy or build a new house or apartment. You must buy or build the property to live in as your home.

The incentive will give you a refund of Income Tax and Deposit Interest Retention Tax (DIRT) that you paid in Ireland (minus any refunds you have already claimed). The refund will be from the four years prior to making the application.

Enhanced Help to Buy Scheme

A temporary enhancement to the existing HTB scheme for the remainder of 2020 was announced in the July 2020 Stimulus plan. This enhanced HTB relief has been extended to 31 December 2021 in Finance Act 2020. The enhanced HTB relief provides that where applicants satisfy certain conditions, increased relief is available up to a maximum of €30,000.

Please see page 'How much can you claim?' for further details.

Next: Who can claim the Help to Buy (HTB) incentive?