Barry Cowen (Offaly, Fianna Fail)
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160. To ask the Minister for Finance if developers can avail of both the development contribution rebate scheme and the help to buy scheme simultaneously. [33991/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Help to Buy (HTB) incentive is an income tax based incentive available to the first time buyers of new homes or those who wish to build their own first home. The refund available under the incentive, while provided to developers in certain cases, is actually relief to the home purchaser to assist them in obtaining a deposit to put towards the cost of their new home.

The development contribution rebate scheme is primarily a matter for the Minister for Housing, Planning, Community and Local Government. However, I understand that there are no restrictions on that scheme in terms of its availability in conjunction with the HTB incentive.