Help-to-Buy scheme enhanced to support first-time buyers in 2026
The Help-to-Buy scheme, which offers a tax rebate to first-time buyers of newly built homes, has been enhanced for 2026, with adjustments intended to keep pace with rising new-build prices in several parts of the country.
What has changed
The scheme continues to allow eligible first-time buyers to claim back a portion of income tax and deposit interest retention tax paid over previous years, applied toward the deposit on a new home. Revenue has updated its online claims portal ahead of the changes, and mortgage brokers say the scheme remains one of the more straightforward reliefs for buyers to apply for, provided documentation is in order.
What buyers should keep in mind
Applicants are reminded that the relief applies only to new-build properties purchased from a qualifying contractor, not to secondhand homes, and that claims must be made before signing a contract in most cases. Financial advisors recommend buyers factor the scheme into mortgage planning early, since the rebate can affect how much deposit is needed upfront.
Key facts
- Scheme: Help-to-Buy tax rebate
- Eligible property type: new-build homes only
- Claim basis: income tax and DIRT paid in previous years
- Where to apply: Revenue's online claims portal
Revenue says updated guidance for the 2026 scheme year will be published shortly, and encourages prospective buyers to check their eligibility before entering into a contract to purchase.