Billy Kelleher (Cork North Central, Fianna Fail)
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177. To ask the Minister for Finance if he will introduce reliefs for first-time buyers who are self-building; and if he will make a statement on the matter. [30223/16]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will be aware that I announced a "Help to Buy" initiative in the Budget, which will provide an income tax rebate to first time buyers to assist them in getting the deposit for their first home, as required under the Central Bank's macro-prudential mortgage rules. This scheme is open to both those who purchase a new build, and those who self-build, where these individuals meet the eligibility criteria of the scheme.

The full details of the incentive will be published in the Finance Bill.