Help to Buy
Help to Buy (HTB) incentive helps all first time buyers buy a newly built house, apartment or self- build home. It only applies to properties that cost €500,000 or less. The incentive which has been extended by Revenue to 31 December 2022, gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous 4 years. An individual cannot claim relief on PRSI or USC. An individual can claim a tax refund based on the income tax they have already paid, to the lessor of:
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