Help to Buy (HTB) incentive
Information for applicants, lending institutions, solicitors and contractors
There are three types of applicants who can apply for the Help to Buy (HTB) incentive:
- retrospective applicants
- first-time purchaser applicants
- first-time self-build applicants.
See the Summary Guide for applicants for further information on this process.
Lenders can confirm the maximum relief available to a HTB applicant using their application code and access number. Applicants should give these details to their lender.
The HTB refund may change once the purchase price of the property is confirmed.
See the Summary Guide for lending institutions for further information on this process.
If a HTB applicant is self-building a house, his or her solicitor must verify the claim. Solicitors must first apply to Revenue to be a registered solicitor for the HTB incentive.
To be a registered solicitor for verifying HTB claims for self-builds, solicitors must submit a completed HTB2 form through MyEnquiries in ROS. This should be submitted using the MyEnquiries category ‘Help to Buy Scheme – Solicitor Approval’.
See the Summary Guide for Solicitors for further information on this process.
Contractors who wish to operate the HTB incentive 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 through MyEnquiries in ROS. This should be submitted using the MyEnquiries category 'Help To Buy Scheme - Contractor Approval'.
See the Summary Guide for Contractors for further information on this process.
When registering, contractors should:
- click 'Add new enquiry'
- select 'Help-To-Buy scheme' from the dropdown options available under 'My Enquiry relates to'
- select 'Contractor approval' from the dropdown 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.
Click 'Add new enquiry' and select 'Help-To-Buy scheme' and 'Contractor approval' from the dropdown options available under 'My Enquiry relates to' and 'And more specifically'.
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