Written answers

Wednesday, 22 October 2025

Photo of Barry WardBarry Ward (Dún Laoghaire, Fine Gael)
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29. To ask the Minister for Finance if, in respect of the help-to-buy scheme, he will consider increasing the purchase price limit of €500,000, for homes in Dublin, where the average property price is higher than that; and if he will make a statement on the matter. [57485/25]

Photo of Paschal DonohoePaschal 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. It also aims to encourage additional supply of new houses by supporting demand.

HTB provides 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.

The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:

  • €30,000; or
  • 10 per cent of the purchase price of the new property; or,
  • the amount of Income Tax and DIRT paid in the four years before application for the relief.
Based on the latest available data (30 September 2025), the scheme has supported almost 60,000 individuals or couples to buy or build their own home.

A comprehensive independent review of the scheme was carried out by external consultants in 2022. While this review included a number of recommended amendments to the scheme, it did not recommend an increase to the €500,000 house price limit.

The Programme for Government commits to the retention and revision of the HTB scheme. As the Deputy will appreciate, any revisions to the scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market. However, I currently have no plans to extend the scheme to properties valued at over €500,000.

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