If you are a first-time buyer who either buys or self-builds a new residential property, you may qualify for an upfront payment based on a refund of income tax and DIRT paid over the previous 4 tax years, through Revenue.
If you are buying (or self-building) the property with someone else, they must also be a first-time buyer. You will not qualify if you have previously bought, built or inherited a property, either individually or jointly with anyone else.
The incentive only applies to properties that are bought or built as the first-time buyers home. It does not cover investment properties and cash buyers do not qualify.
You must take out a mortgage of at least 70% of the purchase price (or, for a self-build, 70% of the valuation approved by the mortgage provider).
With effect from 1st January 2017, the Help to Buy scheme only applies to properties costing €500,000 or less.
You must occupy the property for 5 years from the date that it is habitable.