Revenue confirms further enhanced Help to Buy relief of up to €35,000 for qualifying purchase contracts signed, or first mortgage drawdowns for self-builds, from 7 October 2026 through 31 December 2029. It can therefore be relevant to qualifying 2027 plans, but it is not a 2027-only change and €35,000 is not guaranteed.
Start with the qualifying date
The applicable limit depends on the qualifying contract date for a purchase or first mortgage drawdown for a self-build—not simply the year you read this guide. Enhanced qualifying dates through 6 October 2026 retain the €30,000 cap. Further enhanced qualifying dates from 7 October 2026 use the €35,000 ceiling, subject to the rest of the scheme.
Check Revenue’s eligibility conditions for the buyers, the property, the mortgage and the purchase or self-build route. A first-time-buyer label by itself does not establish scheme eligibility. Confirm the relevant contractor and application requirements before assuming the relief is part of an available deposit.
Calculate the lowest of three limits
- €35,000 under the further enhanced scheme.
- 10% of the qualifying new-home purchase value, or approved property valuation for a self-build.
- Qualifying Income Tax and DIRT paid in the four years before the application.
The lowest of those three amounts limits the potential refund. USC and PRSI do not count towards the tax-paid amount. The cap applies per qualifying property, regardless of the number of buyers; it is not €35,000 for each applicant.
A realistic example below the headline maximum
Suppose a qualifying home costs €330,000 and the buyers have €40,000 in qualifying tax paid. The three limits are €35,000, €33,000 and €40,000. The lowest is €33,000, so the estimated relief is €33,000 if every other scheme condition is satisfied.
If the qualifying tax-paid amount were instead €18,000, that amount would limit the estimate to €18,000. A higher advertised cap cannot refund taxes that do not qualify or were not paid. Keep this distinction clear when planning the cash deposit and other purchase costs.
Prepare before making an application
- Review Revenue’s first-time-buyer and qualifying-property conditions for every relevant applicant.
- Gather the tax records and details required for the applicable application years.
- Check the contract or self-build drawdown date and the scheme’s mortgage conditions.
- Follow Revenue’s application and claim steps; verify the approved amount rather than relying on an online estimate.
Revenue states that a qualifying purchase refund is paid to the qualifying contractor. For a qualifying self-build it is paid to an account held with the mortgage provider. It is not generally a cash payment you can spend on unrelated bills.
What the embedded widget supports
The current Help to Buy widget supports qualifying dates within 2026, including the €35,000 rule from 7 October. It does not validate 2027 claim dates. Use the supported example to understand the three limits, then confirm a planned 2027 application with current Revenue guidance. The separate mortgage calculator estimates repayments and borrowing limits, not HTB eligibility.
Keep relief separate from the total buying budget
Even a confirmed refund does not cover every buying cost or replace a lender’s assessment. Budget separately for your own funds, legal and transaction costs, moving costs and ongoing repayments. Outputs are estimates, not formal financial advice; confirm final figures and eligibility with Revenue or a qualified adviser.