Your complete, up-to-date guide for first-time buyers
Buying your first home in Ireland can feel like a mix of excitement and mild panic. Between rising house prices, saving for a hefty deposit, and navigating mortgage rules, it’s no wonder many first-time buyers look for extra support.
One of the most popular supports right now is the Help-to-Buy scheme — a government-backed initiative that could refund up to €30,000 of the taxes you’ve already paid.
If you’re wondering how much can I claim HTB and whether it could actually make a difference for you, this guide will walk you through everything you need to know — in plain English.
We’ll cover:
- What the scheme is and how it works in 2025
- How to figure out exactly how much you could get
- Who and what qualifies for the scheme
- Step-by-step instructions on how to apply
- Common mistakes that could cost you thousands
What Is the Help-to-Buy Scheme in 2025?
The Help-to-Buy (HTB) scheme is designed to make it easier for first-time buyers in Ireland to get onto the property ladder.
Instead of giving you a cash grant upfront, the government refunds some of the Income Tax and Deposit Interest Retention Tax (DIRT) you’ve paid in Ireland over the past four years. This refund can then go towards your house deposit, reducing the amount you need to save.
The enhanced version of the scheme — which offers higher limits — will run until 31 December 2029.
How Much Can I Claim from the Help-to-Buy Scheme?
In 2025, the amount you can claim is the lowest of these three figures:
- €30,000 (maximum cap)
- 10% of the purchase price or approved valuation (for self-builds)
- The total amount of Income Tax and DIRT you’ve paid in the four years before you apply
PRSI and USC are not included in the calculation — only standard Income Tax and DIRT count.
Example 1 – Getting the Maximum €30,000
- Purchase price: €420,000
- 10% of purchase price: €42,000
- Taxes paid (last 4 years): €35,000
You receive €30,000 (because that’s the scheme’s maximum limit)
Example 2 – Limited by Taxes Paid
- Purchase price: €350,000
- 10% of purchase price: €35,000
- Taxes paid (last 4 years): €18,000
You receive €18,000 (because your taxes paid are lower than the other limits)
Who Can Apply for the Help-to-Buy Scheme?
To qualify in 2025, both you and your property must meet the scheme’s requirements.
Buyer Requirements
- Must be a first-time buyer (never owned or built a home in Ireland or abroad)
- If buying with someone else, they must also be a first-time buyer
- Must live in the property as your main residence for at least five years after purchase or completion
Property Requirements
- Must be a new build or a property converted from non-residential use
- Value must be €500,000 or less
- If buying, the builder must be a Revenue-approved contractor
Mortgage Rules
- Your mortgage must be at least 70% of the property price or valuation
- Shared equity schemes like the First Home Scheme do not count towards this 70% rule, but the Local Authority Affordable Purchase Scheme does (if contract signed after 10 October 2023)
How to Work Out Your Potential HTB Savings
Follow these steps to estimate your refund:
- Find your purchase price or approved valuation
- Multiply by 10%
- Check your total Income Tax + DIRT for the past four years
- Compare those amounts with the €30,000 cap — your refund will be the smallest number of the three
How the Refund Is Paid
- If buying a new home: The refund goes directly to the builder or developer
- If self-building: The refund is transferred to a bank account you hold with your mortgage provider
The Application Process in 2025
The process is handled by Revenue and is split into three stages.
Stage 1 – Application
- Apply via myAccount (PAYE) or ROS (self-assessed)
- Revenue checks your tax compliance and confirms your maximum possible claim
Stage 2 – Claim
- Once you’ve signed the purchase contract (or drawn down your mortgage for a self-build), submit your claim
- Include property details, mortgage info, and required documents
Stage 3 – Verification
- The builder (for purchases) or solicitor (for self-builds) verifies the claim
- Refund is issued to the correct party
Repayment Rules (Clawback)
If you don’t follow the scheme’s rules, Revenue can reclaim part or all of your refund.
You’ll have to repay if:
- You move out or sell within five years
- You fail to complete the purchase or build
- You provided incorrect details when applying
Repayment rates:
| Years in property | % You Must Repay |
| 1 year | 100% |
| 2 years | 80% |
| 3 years | 60% |
| 4 years | 40% |
| 5 years | 20% |
Common Mistakes That Could Cost You
- Not being fully tax compliant for the last four years
- Buying from a builder not on Revenue’s approved list
- Miscalculating the loan-to-value requirement with equity schemes
- Applying before you have a signed contract or mortgage drawdown
Final Word
The Help-to-Buy scheme can be a game-changer for first-time buyers, potentially giving you back up to €30,000 of taxes to put towards your deposit.
If you’re eligible and buying a new build, it’s well worth checking how much you can claim HTB — it could bring you one step closer to turning the key in your own front door.
If you want the process to run smoothly, McKenna & Co Solicitors can guide you every step of the way. Our expertise in property law ensures you get clear advice and efficient handling of your purchase.