IrishBuildsirishbuilds.com

Help to Buy for new builds in Ireland

Help to Buy (HTB) is a Revenue scheme: eligible first-time buyers can use a refund of Irish income tax they have already paid toward the deposit on a qualifying new build or self-build. It only applies to new homes—not second-hand—and your purchase has to sit within the rules and limits Revenue publishes at the time you buy.

IrishBuilds does not replace Revenue or your solicitor. Use this page to understand the moving parts, then confirm every figure and date on revenue.ie and with your own advisers before you go sale agreed.

Key takeaways

  • New build or self-build only; second-hand sales are out of scope.
  • You generally need sufficient Irish income tax paid in the years Revenue specifies before the year of purchase.
  • You apply through Revenue’s MyAccount; the refund is usually routed via your solicitor at closing.
  • HTB can sit alongside other supports for new homes (for example the First Home Scheme) only where each scheme’s rules allow—your lender and solicitor check this.

Eligibility checklist

  • You must be a first time buyer (have not previously bought or built a home).
  • You must have paid Irish income tax in the four years before the year of purchase.
  • The property must be a new build or self-build and your main residence.
  • Purchase price and refund limits apply; check Revenue for current figures.

Step-by-step claim

  1. Confirm eligibility on Revenue’s Help to Buy pages and with your solicitor or lender.
  2. Log into MyAccount and complete the Help to Buy application with property and tax details.
  3. Revenue will process and issue the refund; it is usually paid to your solicitor at closing.
  4. Ensure your solicitor has all required documents and timelines so the refund is available when needed.

Common mistakes

Applying too late, not having four years of tax paid, or missing the price/refund caps can delay or disqualify the claim. Double-check eligibility and application deadlines with Revenue or a tax adviser. IrishBuilds does not give tax or legal advice; we help you find new builds—see new builds Ireland and county pages like new builds Dublin or new builds Cork.

FAQs

Is Help to Buy a grant?
No—it is a refund of income tax already paid, subject to caps and conditions. If you have not paid enough tax in the relevant years, you may not get the full amount or any payment.
Where do I see the current price limits and refund cap?
Revenue.ie publishes the official Help to Buy thresholds. Developers sometimes quote “HTB eligible” on listings; treat that as a prompt to verify with Revenue, not a guarantee.
Can I use Help to Buy and the First Home Scheme on the same new home?
Many buyers aim to combine them, but each scheme has its own eligibility, price limits, and lender checks. Your mortgage provider and solicitor work through whether your specific purchase qualifies for both.
Does HTB cover apartments as well as houses?
If the unit is a qualifying new build and you meet the buyer tests, the dwelling type can include apartments where the scheme rules are met. Confirm with Revenue and your lender for your exact unit.
What is the biggest practical mistake people make?
Assuming a listing label means automatic qualification. Start your HTB application path early, align it with your mortgage offer dates, and keep your solicitor in the loop so funds are available at closing.

Find new builds in Ireland

IrishBuilds centralises new residential developments across Ireland. Sign up to search by county and get alerts.

Sign up free