Michael McGrath (Cork South Central, Fianna Fail)
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91. To ask the Minister for Finance if a person who buys a newly built house as a first-time buyer from a company under a NAMA-approved receiver and the company is not on the Revenues Commissioners' list of qualified contractors for the purposes of the help-to-buy scheme has recourse in this regard; and if he will make a statement on the matter. [47194/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 477C of the Taxes Consolidation Act 1997 provides that for a first time purchaser to be eligible for the Help-to-Buy (HTB) scheme, he or she must enter into a contract with a qualifying contractor. If first-time purchasers do not purchase from a qualifying contractor, it is not an eligible house purchase.

However, I am advised by Revenue that to consider the matter further, if the Deputy could provide all relevant details around the circumstances of any particular relevant property purchase, it will arrange to have the matter looked into.