Housing Schemes

Wednesday, 25 March 2026

Questions (36, 37)

Shane Moynihan

Question:

36. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance if the support levels for help-to-buy will be revised; and if he will make a statement on the matter. [23052/26]

View answer

37. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance if the help-to-buy scheme will be expanded to include second-hand homes; and if he will make a statement on the matter. [23054/26]

View answer

Written answers

Tánaiste and Minister for Finance

I propose to take Questions Nos. 36 and 37 together.

The Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.

HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:

• €30,000; or

• 10 per cent of the purchase price of the new property; or,

• the amount of Income Tax and DIRT paid in the four years before application for the relief.

For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.

In relation to second-hand properties, an increase in the supply of new housing remains a priority aim of Government policy. The HTB scheme is specifically designed to support the demand for affordable new build homes so as to encourage the construction of an additional supply of such properties.

The Programme for Government commits to "(r)etain and revise the Help to Buy scheme.". Any revisions to the HTB scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review.

Finally and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.

Question No. 37 answered with Question No. 36.