Revenue operational guidance · effective 7 October 2026 · By K Imports
Budget 2027: Help to Buy — effective 7 October 2026
Help to Buy caps: €30,000 through 6 October 2026; €35,000 from 7 October 2026 to 31 December 2029. See qualifying dates, taxes and property limits.
Sources checked .
Confirmed date-aware rules
- Higher maximum
- The maximum relief increases by €5,000 from €30,000 to €35,000. The other parameters are unchanged.
- Three limits still apply
- Relief is limited to the lowest of the scheme cap, 10% of the qualifying purchase price, and qualifying Income Tax and DIRT paid in the four years before application. All other scheme conditions still apply.
Practical next steps
- Use the contract signing date for a purchase or first mortgage drawdown for a self-build, not the application date.
- Calculate all three limits using eligible Income Tax and DIRT in the four years before application, net of refunds; exclude USC and PRSI.
- Confirm the €500,000 value ceiling, 70% qualifying finance and all buyer/property/Revenue conditions. First Home Scheme equity is not qualifying finance.
Examples
- Illustrative cap comparison
- For a qualifying €330,000 home and €40,000 of qualifying tax paid, the three limits are €35,000, €33,000 and €40,000. The lowest is €33,000, assuming every other condition is met.
Related calculators
The Help to Buy calculator uses the qualifying date within 2026: €30,000 through 6 October and €35,000 from 7 October, subject to the other two limits and all eligibility conditions. Unsupported or invalid dates are rejected. Mortgage estimates repayments, not scheme eligibility.