Help to Buy for self-builders in Ireland

Help to Buy can refund up to €35,000 of eligible tax towards a qualifying self-build, but you must draw down the first part of your mortgage before you can claim. Check your eligibility, tax paid and dates before counting it as money available for the build.

What can you get back?

Help to Buy (HTB) refunds income tax and Deposit Interest Retention Tax (DIRT) paid in Ireland in the four tax years before your application. It is for first-time buyers of new homes and once-off self-builders. Your refund cannot exceed the eligible tax you paid: the maximum is a ceiling, rather than an extra grant. Confirm your own position with Revenue or a tax adviser before committing money.

Who qualifies for a self-build

You need to meet all of these conditions for a self-build:

• First-time buyer. You must not have previously bought or built a house or apartment, alone or jointly, in or outside the State. Everyone purchasing or self-building with you must be a first-time buyer. Everyone named as a borrower on a joint mortgage must apply as a group. Someone who only guarantees repayment if you cannot pay does not have to join the application for that reason alone. An inherited or gifted property may not affect eligibility, depending on the circumstances. Ask your solicitor how the rules apply to you before assuming either way.
• Qualifying home. The property must be newly built and Irish Value Added Tax (VAT) must apply to its construction. Ask your solicitor and builder to confirm your planned work meets Revenue’s qualifying-property conditions; the self-build VAT guide explains the usual invoice rates. The property must never have been used or suitable for use as a residential home. A conversion from non-residential use may qualify; an investment property does not.
• Value limit. The approved valuation must not exceed €500,000.
• Mortgage. Your mortgage must be from a lender that qualifies for Help to Buy: ask your lender or Revenue to confirm this before relying on the refund. The mortgage must be at least 70% of the approved valuation. This is a test against the valuation, not against what you spend. Funding from the First Home Scheme, which takes an ownership share in your home, does not count towards this ratio. The approved valuation is the one approved by your lender when you took out the mortgage.
• Main home. You must live in the property as your main home for five years after you self-build it. Revenue can reclaim a refund if you were not entitled to it, do not meet the five-year residence condition, or do not finish building. Check the clawback rules before selling, letting or moving out.
• Tax compliant. Your required tax returns and payments must be up to date, including obligations outside the chosen refund years. Some applicants also need tax clearance: Revenue’s confirmation that their tax affairs are in order. Check the tax-record steps below and ask Revenue to confirm your status.
• Timing. You must have drawn down the first part of the mortgage on or after 1 January 2017. The current application and first-drawdown period ends on 31 December 2029. Check your application’s separate claim expiry date, and ask Revenue about any completion deadline for your case. The higher caps have their own date conditions below.

You do not need a Revenue-approved contractor for a self-build. That requirement applies to purchases of new homes from a developer. You do need a solicitor registered with Revenue as an HTB approver to verify the claim.

How much you can claim

Under the further enhanced relief, your refund is the lowest of three figures:

• The scheme cap.
• 10% of the purchase value of a new home, or, for a self-build, 10% of the approved valuation.
• The income tax and DIRT you paid for the four years before your application.

For a self-build, the cap depends on the date of your first mortgage drawdown:

First drawdown date	Maximum
1 January 2017 to 22 July 2020	€20,000
23 July 2020 to 6 October 2026	€30,000
7 October 2026 to 31 December 2029	€35,000

The cap is per property, not per applicant, however many people are on the mortgage. For the €35,000 further enhanced relief, the first self-build mortgage drawdown must fall between 7 October 2026 and 31 December 2029. An application made earlier does not stop a drawdown on or after 7 October qualifying, and applying after 7 October does not move an earlier drawdown into the period.

What counts as tax paid

Income tax and DIRT count. Universal Social Charge (USC) and Pay Related Social Insurance (PRSI) do not. If you pay tax through Pay As You Earn (PAYE), use the eligible tax figures rather than the total deductions on your payslip. Your refund limit may be smaller than you expect. Revenue looks at the four tax years before the year you apply (2022 to 2025 for a 2026 application). Use Revenue’s indicative maximum after filing the relevant returns and receiving the required tax statements.

A worked illustration

This example uses invented figures. Assume you meet all eligibility conditions and further enhanced relief dates, and the tax was paid in the eligible refund years.

Say the lender’s approved valuation is €380,000 and the household has paid €28,000 of income tax and DIRT across the four years. The three limits are €35,000, €38,000 (10% of €380,000) and €28,000. The refund is €28,000: the tax paid is the binding limit. If the same household had paid €60,000 in tax, the cap would bind and the refund would be €35,000. Keeping eligible tax at €60,000, a €300,000 approved valuation would reduce the refund to €30,000, because 10% of that value is then the lowest limit.

Get your tax records ready before applying

Complete these steps before submitting your application:

• File your income tax returns for every year you want to use as a refund year. These must fall within the four years before you apply. If your tax is deducted through PAYE, use myAccount. If you file your own annual return under self-assessment, use Revenue Online Service (ROS).
• Pay any tax outstanding for those refund years in full before you submit a claim.
• If you were registered for a tax beyond PAYE during any refund year, such as Value Added Tax (VAT), Revenue requires a Tax Clearance Certificate, its confirmation that your tax affairs are in order. Check your tax registrations in myAccount or ROS and Revenue’s tax-clearance application guidance. Ask Revenue to confirm whether you need a certificate if unsure. Self-assessed applicants must have filed their required returns, paid the tax owed for all self-assessed years and obtained tax clearance.
• After filing each refund year’s return, PAYE applicants obtain Revenue’s annual tax calculation (the Statement of Liability) through myAccount. Self-assessed applicants need Revenue’s Letter of Acknowledgement of their self-assessment through ROS. Pay any tax due and obtain any clearance that applies before applying. Applying too early can delay your application.

For a self-build this is worth doing months before drawdown. A tax problem found at claim time holds up money you may have planned around.

Apply, claim and get your solicitor to verify

There are three stages. Application approval gives you an indicative maximum; you still need to make a claim and have it verified.

1. Application. Apply in myAccount (Help to Buy under Property and Land Services) or through ROS. Say whether you apply individually or as a group, complete the declaration and choose the refund years. If you are tax compliant you receive an application number, an access code, an indicative maximum claim and an expiry date. Keep them. Your lender, solicitor or contractor may need them.
2. Claim. Upload evidence of your mortgage (the letter of loan offer and signed acceptance), proof of drawdown of the first part of the mortgage, and the lender’s valuation report. Follow Revenue’s claim form for the property, approved valuation and mortgage details. Ask your solicitor what counts as your deposit for this self-build claim and what amount to enter. Group applicants must state the portion of the refund due to each person: confirm that allocation with your solicitor before submitting. Provide the Bank Identifier Code (BIC) and International Bank Account Number (IBAN) of the account you hold with your mortgage provider. The form also asks for a completion date: if the build is ongoing, ask your registered solicitor or Revenue which date to enter before submitting. You then receive a claim reference number. If you enter incorrect information, you have to cancel and resubmit.
3. Verification. Your solicitor verifies the claim. No refund is paid until verification is complete. Give the solicitor your claim reference number and access code.

Your refund may be lower than the indicative maximum shown at application because it cannot exceed the applicable percentage of your lender-approved valuation: 10% under the enhanced schemes, or 5% under the original scheme. A valid claim must be submitted before the application expires, otherwise you have to reapply. Check your application expiry date and ask Revenue when you must claim after first drawdown and how long payment may take after verification. Do not plan a supplier payment around an assumed turnaround time.

Planning your cash flow

The refund is paid into a bank account you hold with your mortgage provider, and only after first drawdown, claim and verification. It cannot bridge expenditure due before those steps are complete. Whether site or foundation bills fall before or after that point depends on your lender’s drawdown schedule and your payment terms. Arrange funding for earlier bills without assuming the refund has arrived.

The first drawdown is the trigger, so the lender’s schedule decides when you can claim. See self-build mortgage stage payments explained for how stages work. You could set the refund aside as contingency or put it towards finishing, and ask your lender whether it can be applied to the mortgage balance. Check what your lender allows before you rely on either.

The valuation matters twice: it sets the 70% mortgage test and the 10% refund limit. A lower valuation reduces the mortgage amount needed to meet the 70% threshold and can reduce the 10% refund ceiling; it does not guarantee a larger or smaller refund. Build the likely refund into your budget and contingency only after checking the cap, eligible tax paid and lender-approved valuation together.

Things to check

• Whether you count as a first-time buyer, including any inherited or gifted property.
• Whether the approved valuation will be at or under €500,000.
• That your mortgage will be at least 70% of that valuation.
• How much eligible income tax and DIRT you paid in the four tax years before your application, excluding USC and PRSI. This can set your limit.
• That your solicitor is registered with Revenue as an HTB approver, before you start.
• What the clawback rules say if you might move out within five years.

Building with savings instead of a lender? See building a house without a mortgage.