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
• 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:

• click 'Add new enquiry'
• select 'Help to Buy scheme' from the drop down options available under 'My Enquiry relates to'
• select 'Contractor approval' from the drop down options available under 'And more specifically'
• 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.
• confirm that they agree to allow Revenue to publish their details as 'qualifying contractors'
• 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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