Help to Buy Ireland 2026: Who Qualifies, How Much You Get & How to Apply

What Is the Help to Buy Scheme?

The Help to Buy (HTB) scheme is a government tax rebate designed to help first-time buyers in Ireland build a deposit for a new home. It refunds Income Tax and Deposit Interest Retention Tax (DIRT) you have already paid over the previous four tax years — meaning it is not a loan or a grant that needs to be repaid. It is your own tax money coming back to you.

The scheme was introduced in 2016 and has been extended through to 31 December 2029, confirmed in Budget 2026. You can claim up to €30,000 — potentially the single biggest financial boost available to first-time buyers in Ireland right now.

How Much Can You Actually Get?

The HTB rebate is the lower of these two figures:

• 10% of the purchase price or approved build cost of the property
• €30,000 (the maximum cap)

In practice this means:

The cap applies per property, not per applicant. So if you are buying jointly with a partner, you still only get a maximum of €30,000 between you — but you only need to claim it once.

The actual amount you receive is also limited by how much Income Tax and DIRT you have paid in the four years before your application. If you have not paid at least €30,000 in tax over those four years, your rebate will be lower. The more you have paid in tax, the closer you will get to the maximum.

Do You Qualify? The Full Eligibility Checklist

✅ You Must Be a First-Time Buyer

You must never have previously bought or built a residential property — anywhere in Ireland or abroad — either on your own or jointly with someone else. This rule still applies even if you are now separated or divorced from that person and no longer have an interest in the property.

If you are buying with a partner or joint applicant, all parties on the purchase must be first-time buyers.

Exception: If you inherited or were gifted a property, this does not affect your eligibility.

✅ The Property Must Be New or a Self-Build

The HTB scheme applies only to:

• Newly built homes (never previously occupied)
• Self-build properties (you are building on your own site)

It does not apply to second-hand homes regardless of their age or condition. If you are considering a second-hand property, HTB will not be available to you — but other supports may apply.

✅ Property Value Must Not Exceed €500,000

The home you are buying or building must be valued at €500,000 or less. Properties above this threshold do not qualify for the scheme, with no exceptions.

✅ Minimum 70% Loan-to-Value Mortgage

You must take out a mortgage for at least 70% of the purchase price or build valuation. If you have a large enough deposit or other funding that your mortgage would be less than 70% of the property value, you will not qualify for HTB.

✅ You Must Live There for at Least 5 Years

The property must be your principal private residence (your main home) for a minimum of five years after it becomes habitable. If you sell or move out before the five years are up, you will be required to repay the HTB amount.

✅ You Must Be Fully Tax-Compliant

All tax returns must be filed and up to date for the four years before your application. You must have no outstanding tax liabilities. A Tax Clearance Certificate is required as part of the application process.

✅ You Must Register with Revenue

• PAYE employees: register with Revenue myAccount
• Self-assessed taxpayers: register with Revenue Online Service (ROS)

Step-by-Step: How to Apply for Help to Buy

Step 1 — Get Your Tax Affairs in Order

Before anything else, make sure all your tax returns are filed for the past four years. If you are a PAYE worker this is usually automatic, but check your Revenue account to confirm. Any underpaid tax must be settled before you apply.

Step 2 — Register on Revenue’s Online Portal

Log in to Revenue myAccount (PAYE) or ROS (self-assessed) at revenue.ie. If you don’t already have an account, set one up — you’ll need it to apply and to access MyEnquiries for communication with Revenue.

Step 3 — Submit Your HTB Application

Complete and submit Form HTB1 through the Revenue portal. You will need to provide details of the property, your purchase contract or self-build mortgage drawdown notice, and your tax history. Revenue typically processes applications and issues a claim certificate within 4–5 working days.

Step 4 — Receive Your Application Number and Access Code

Once approved, Revenue issues you an HTB application number and a unique access code. You give these to your developer (if buying a new build) or your solicitor/lender (if self-building) to verify and release the funds.

Step 5 — Funds Are Released

• New build: The HTB rebate is paid directly to the developer and applied against your deposit.
• Self-build: The rebate is paid directly into a bank account held with your mortgage provider.

In both cases you never handle the money directly — it goes straight where it needs to go, reducing the amount you need to bring to the table.

Combining HTB With the First Home Scheme

Many buyers in 2026 are using both the Help to Buy scheme and the First Home Scheme (FHS) together — and this is one of the most powerful strategies available to first-time buyers right now.

What Is the First Home Scheme?

The First Home Scheme is a government-backed shared equity scheme. Where HTB gives you a tax rebate toward your deposit, the FHS bridges the gap between your maximum mortgage, your deposit, and the actual price of the home. The government takes a percentage stake in your property in return — which you can buy back at any time.

On its own, the FHS can provide up to 30% of the property purchase price. When combined with HTB, the FHS contribution is reduced to a maximum of 20% of the purchase price.

A Real Example: Using Both Together

First Home Scheme: Price Ceilings by Area (2026)

The FHS has regional property price limits. Your home must fall within the ceiling for your local authority area:

Participating lenders for the FHS: AIB, EBS, Haven Mortgages, Bank of Ireland, and Permanent TSB.

Important: The FHS cannot be used with the Local Authority Affordable Purchase Scheme or the Local Authority Home Loan. If you are considering those routes, you will need to choose between them.

Common Reasons HTB Applications Are Rejected

• Property over €500,000 — the price cap is absolute, no exceptions
• Second-hand property — the scheme only covers new builds and self-builds
• Mortgage below 70% LTV — you must have a mortgage for at least 70% of the property value
• Tax affairs not in order — unfiled returns or outstanding tax will block your application
• Not a first-time buyer — previous property ownership anywhere in the world disqualifies you
• Developer not registered with Revenue — always confirm your developer is on the Revenue approved list before signing contracts

Other Schemes Worth Knowing About in 2026

Vacant Property Refurbishment Grant

If you are open to buying a vacant or derelict property and doing it up, this grant offers up to €50,000 for a vacant property plus a €20,000 top-up for derelict properties — up to €70,000 in total (€84,000 for island properties). Extended to 2030. This does not combine with HTB since it applies to existing properties, but it is worth serious consideration for buyers with renovation appetite.

Local Authority Home Loan

A government-backed mortgage for buyers who cannot get sufficient funding from mainstream lenders. Updated property price limits were proposed in February 2026. Cannot be combined with the First Home Scheme.

Rent Tax Credit

If you are currently renting while saving for a home, you can claim a Rent Tax Credit of €1,000 per year on private rented accommodation. Available for 2022 through 2028. Claim this every year while you’re saving — it adds up.

Quick-Reference Summary

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Last updated: March 2026. Information sourced from Revenue.ie, Citizens Information, the Housing Agency, and the First Home Scheme official website. This article is for general information only and does not constitute financial or tax advice. Always consult a qualified mortgage broker or financial adviser before making decisions about home purchase schemes.