Emer Higgins (Dublin Mid West, Fine Gael)
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128. To ask the Minister for Finance the number of persons that have availed of the help to buy scheme each year since its introduction. [46958/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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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.

I am advised by Revenue that annual statistics on the Help to Buy (HTB) scheme are published on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/htb/htb-yearly.aspx. In addition, monthly statistics are also available and published at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/htb/htb-monthly.aspx.

I am further advised by Revenue that the number of approved claims and the number of approved and pending claims for each year, based on the year the application reached the claim stage of the process, are outlined in the following table: