Robert Troy (Longford-Westmeath, Fianna Fail)
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81. To ask the Minister for Finance if a case in which persons (details supplied) have been refused the help-to-buy scheme by the Revenue Commissioners will be examined. [12255/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 477C(1) of the Taxes Consolidation Act 1997 sets out the definition of a ‘qualifying residence’ for the purpose of the Help to Buy (HTB) scheme. Specifically a qualifying property must be either:

a new building which, was not at any time used, or suitable, for use as a dwelling or,

a building which, was not at any time used, or suitable, for use as a dwelling (in whole or in part) but was converted for use as a dwelling.

I am advised by Revenue that the property in question has been on the Revenue record for a number of years, and Local Property Tax (LPT) was paid for the years 2013 to 2015 inclusive.

The property was purchased by the persons in question in 2015, who successfully applied for an exemption from LPT in 2017 on the basis that it had become uninhabitable and was no longer a ‘relevant residential property’ in accordance with the Finance (Local Property Tax) Act 2012 (as amended). 

However, the legal definition of a qualifying residence for the HTB scheme is different to the LPT legislation and the property does not meet the qualifying criteria as set down. As a consequence, the HTB claim was refused by Revenue. 

I am aware that the persons have appealed Revenue’s decision to the independent Tax Appeals Commission, which is the appropriate body to adjudicate on Revenue’s interpretation.