SiteRep

What is the Help to Buy scheme in Ireland?

Help to Buy is a Revenue tax refund for first-time buyers of a new-build home or a self-build, refunding income tax and DIRT paid over the previous four years up to a capped amount and a percentage of the purchase or approved valuation.

Help to Buy applies only to newly built properties or self-builds — second-hand homes do not qualify. The refund is limited to the income tax and DIRT you actually paid in the four years before the claim, so the amount available is personal to the applicant.

For a self-build, the relief is calculated on the approved valuation of the completed property rather than a purchase price, and it is paid to the mortgage lender to be used towards the build.

Core conditions

  • All purchasers must be first-time buyers
  • The property must be new or a self-build for your own occupation
  • A qualifying loan-to-value ratio applies
  • You must live in the property for the required period afterwards

Sources

Last reviewed 28 August 2026. General information only — not legal or planning advice.

Related questions

← Back to all questions