Jan O'Sullivan (Limerick City, Labour)
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197. To ask the Minister for Finance if a person who was part-owner of a family home prior to separation and transferred their share to their spouse on separation can qualify for the help-to-buy scheme as a first-time buyer; and if he will make a statement on the matter. [24747/17]

Michael Noonan (Limerick City, Fine Gael)
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The “Help to Buy” scheme is provided for in section 477C of the Taxes Consolidation Act 1997. The section provides that, in order to qualify for the scheme a first-time purchaser must be “an individual who, at the time of a claim - has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling”.

I am advised by Revenue that as the Deputy’s question relates to a person who was part owner of a family home prior to separation, the person does not appear to satisfy the requirements of a first-time purchaser under the scheme. However, it is not clear from the Deputy's question as to whether the individual in question purchased or built the property that was subsequently transferred. If the Deputy would like to provide further details of the case I can forward them to Revenue for direct reply.