Seán Sherlock (Cork East, Labour)
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165.To ask the Minister for Finance if an issue in relation to the exclusion of a person (details supplied) from the help-to-buy scheme will be examined and addressed. [24916/24]

Michael McGrath (Cork South Central, Fianna Fail)
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The Help to Buy (“HTB”) incentive, is a scheme administered by Revenue to assist first-time purchasers with the deposit they need to buy or build a new house or apartment to live in as their home. The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (“DIRT”) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

Further information in relation the conditions and operation of the Help to Buy Scheme are contained in Revenue’s Tax and Duty Manual Part 15-01-46, which can be accessed on Revenue’s website, at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-46.pdf

I am advised by Revenue that the person concerned has not submitted a HTB application to date. Revenue will contact the individual in order to progress the matter.