Help to Buy (HTB) scheme

Information for applicants, lending institutions, solicitors and contractors

Applicants

There are two types of applicants who can apply for the HTB scheme:

• First-time purchaser applicants.
• First-time self-build applicants.

Further information on this process is available in the  Summary Guide for applicants.

Lending institutions

Lenders can confirm the maximum relief available to a HTB applicant using their Application Number and Access Code. Applicants should give these details to their lender.

The HTB refund may change when the:

• purchase value of the property is confirmed, in the case of purchasing a new property
• or
• approved valuation is confirmed, in the case of a self-build property.

Further information on this process is available in the  Summary Guide for lending institutions.

Solicitors

If a HTB applicant is self-building a qualifying property, their solicitor must verify the claim. Solicitors must first apply to Revenue to be a registered solicitor for the HTB scheme.

To be a registered solicitor for verifying HTB claims for self-builds, solicitors must submit a completed HTB2 form. The HTB form is submitted through MyEnquiries in Revenue Online Service (ROS), using the MyEnquiries category ‘Help to Buy Scheme – Solicitor Approval’.

Further information on this process is available in the Summary Guide for Solicitors.

Contractors

Contractors who wish to operate the HTB scheme need to provide Revenue with:

• evidence that they are tax compliant. This means that they must have a Relevant Contracts Tax (RCT)  rate of zero or 20%.
• their Value-added Tax (VAT) registration details
• evidence that they have an up to date Tax Clearance Certificate
• details of the qualifying properties which they offer, or intend to offer, for sale during the time that the incentive is available
• details of the planning permission for the properties which they intend to build during the time that the incentive is available
• details of the freehold, leasehold estate or interest in the land on which the qualifying properties are built or to be built
• and
• any other relevant information that Revenue need to assess their application.

To be registered as a 'qualifying contractor' for HTB, contractors must submit a completed  HTB1 form. The form is submitted through MyEnquiries in ROS. To do this:

1. click 'Add new enquiry'
2. select 'Help to Buy scheme' from the drop down options available under 'My Enquiry relates to'
3. select 'Contractor approval' from the drop down options available under 'And more specifically'
4. attach the necessary information and supporting documentation as listed above. They may attach up to 10 files, with each attachment up to 10MB in file size.
5. confirm that they agree to allow Revenue to publish their details as 'qualifying contractors'
6. submit the enquiry.

When registered, a Qualifying Contractor will appear on the list of approved developers and contractors.

Further information on this process is available in the Summary Guide for Contractors.

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