Michael McGrath (Cork South Central, Fianna Fail)
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70. To ask the Minister for Finance further to Parliamentary Question No. 149 of 5 December 2017, if the help-to-buy scheme applies in this instance (details supplied). [53577/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that while the details supplied indicate that the property in question was a new building which was not used as a dwelling prior to 19 July 2016, it is not clear if it was suitable for use as a dwelling prior to that date. If the property was suitable for use as a dwelling prior to the relevant date, it will not qualify under the Help to Buy (HTB) scheme.

I am further advised by Revenue that, whilst they can provide general information in relation to the Help to Buy scheme, the question as to whether the specific individuals in respect of whom the Deputy’s Question refers qualify for the HTB on the property that they purchased in October 2017 is a matter to be determined by the Revenue office dealing with the tax affairs of those individuals following a claim from those individuals in respect of the property in question.  On foot of such a claim, the relevant Revenue office will examine matters and make a determination based on the specific circumstances of the case.