Revenue eBrief No. 014/19

28 January 2019

Help to Buy (HTB)

Tax and Duty Manual  Part 15-01-46 in relation to the Help To Buy (HTB) Scheme has been updated as follows:

  • A new paragraph (12.4) has been added to clarify how the HTB payment is calculated for an applicant in a year of separation/divorce/death of a spouse.
  • Paragraph 13.4 has been amended to clarify that the deadline for entering into a contract to purchase a new house or apartment, or to draw down the first tranche of a qualifying loan in the case of a self-build, is 31 December 2019.