Seán Fleming (Laois, Fianna Fail)
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184. To ask the Minister for Finance the situation in respect of persons that are ordinarily resident here but are employed outside of the State in Northern Ireland or England and their income tax is deducted in those areas; if they are eligible to obtain the income tax refunds scheme for up to €20,000 for persons who are first-time purchasers of new houses; and if he will make a statement on the matter. [40056/16]

Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is referring to the Help to Buy Incentive which is provided for in Finance Bill 2016 and is designed to assist first-time buyers with obtaining the deposit required to purchase or build their first home.

The Incentive will take the form of a refund of income tax (including DIRT) paid in the State by a first-time buyer over the previous 4 tax years. Eligibility for a refund will depend on the particular circumstances of each first-time buyer. 

Where no income tax has been paid in the State by an individual in the 4 tax years prior to application for the Incentive, there will be no tax available to refund. However, where an individual has paid income tax in any of those years, such sum would, subject to the individual meeting the conditions of the Incentive, be available for refund.