Help to Buy (HTB) scheme
Information for applicants, lending institutions, solicitors and contractors
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.
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
- 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.
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 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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