Tom Neville (Limerick County, Fine Gael)
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145. To ask the Minister for Finance his views on a matter (details supplied) raised in correspondence; and if he will make a statement on the matter. [7324/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, for the purposes of the Help-to-Buy incentive, the relevant definition of a qualifying residence (as set out in section 477C(1) of the Taxes Consolidation Act 1997) is “a new building which was not, at any time, used, or suitable for use, as a dwelling”.

Based on the information supplied by the Deputy, it would appear that the house in question was built and completed circa 2009 by the former owners, in which case it would have been suitable for use as a dwelling since that time. On that basis, its purchase would not qualify for the Help-to-Buy incentive.