Christopher O'Sullivan (Cork South West, Fianna Fail)
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283. To ask the Minister for Finance if consideration will be given to the extension of the help-to-buy scheme past the current 31 December 2021 deadline; and if he will make a statement on the matter. [43953/21]

Holly Cairns (Cork South West, Social Democrats)
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285. To ask the Minister for Finance if consideration will be given to extending the help-to-buy incentive until 31 December 2022. [44203/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 283 and 285 together.

The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment.  The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in the legislation. Section 477C Taxes Consolidation Act (TCA) 1997 outlines the definitions and conditions that apply to the HTB scheme.

As part of the normal course of events, the future of the HTB scheme beyond its current sunset date of 31 December 2021 is a matter that will fall to be considered in the context of Budget 2022 and the subsequent Finance Bill.