Budget 2027: what it means for your self-build

Budget 2027 brought one significant change for self-builders: a higher Help to Buy limit, alongside changes to property taxes and support for renters. Announced on 6 October 2026, the measures have different start dates, so check which ones affect your budget.

Help to Buy: can you claim the higher €35,000 limit?

The maximum Help to Buy payment rises from €30,000 to €35,000 for qualifying applications from 7 October 2026 to 31 December 2029. For a self-build, your first mortgage drawdown must also fall within that period. The €500,000 value limit and other conditions are unchanged.

You will gain only if both your qualifying tax paid and 10% of the approved valuation exceed the old €30,000 cap. See who benefits from the increase and how to claim Help to Buy for a self-build.

Selling land: which capital gains tax rate applies?

The standard capital gains tax (CGT) rate falls from 33% to 31% for disposals on or after 7 October 2026. Gains on development land remain taxable at 33%. If you are selling a site, or part of one with planning permission, ask a tax adviser which rate applies. Do not assume the two-point reduction covers land with development value.

What is proposed for zoned land and derelict property?

The following two measures need the Finance (No. 2) Bill 2026 to pass before they become law:

• Residential zoned land tax (RZLT). Landowners would get a further opportunity to request rezoning of land on the revised 2027 map. In certain circumstances, a rezoning submission could lead to an exemption from RZLT for 2027. If your site is zoned residential, check your local authority’s map and the submission requirements before assuming you qualify.
• Derelict Property Tax. The proposed rate is 7% of the self-assessed value of derelict residential and non-residential property. Revenue would collect it using local authority registers. Preliminary registers are due on 1 September 2027, final registers on 1 March 2028, and the first pay-and-file deadline is 23 June 2028. Include the potential liability when assessing a derelict house you want to buy and rebuild.

Will renting during the build cost less?

The announced rent tax credit rises by €150 to €1,150 for a single claimant and by €300 to €2,300 for a jointly assessed couple, for the 2027 and 2028 tax years. If you rent while building, check your eligibility before including the credit in your budget.

The announced rent-a-room relief ceiling rises from €14,000 to €16,000 from 1 January 2027. The relief is also being extended to newly installed detached auxiliary dwellings of 32 to 45 square metres. If you plan a granny flat or second unit, confirm that both the proposed building and the letting arrangement qualify.

Does the Budget change energy grants or planning rules?

The Budget allocates €654.5 million to Sustainable Energy Authority of Ireland (SEAI) residential and community energy upgrade schemes. That overall allocation does not establish a grant amount or eligibility for your project. Check the relevant SEAI scheme before counting on a payment.

Planning authorities receive €119 million, including €66 million for planning-system capacity. This funds the system; it does not change the permission your house needs.

What should you confirm before committing money?

Confirm your Help to Buy entitlement with Revenue before relying on the higher limit. Revenue is administering the higher Help to Buy cap and the revised CGT rate through its current guidance; that does not establish that every Budget announcement has completed the legislative process. For the announced rental relief changes, confirm the final rules and commencement before relying on them.

Check VAT on new homes, stamp duty and your council’s development contributions separately. A Budget summary cannot establish that these charges are unchanged, or that there is a new relief specifically for self-builders. Use the Government’s Budget documents and the rules for each tax or contribution when finalising your costs.