e an application under the original scheme, you may meet the enhanced requirements. You should cancel your original application and reapply to avail of the increased relief.
You can read more about the Enhanced Help to Buy Scheme on Revenue.ie.
All other conditions of the scheme stay the same.
| Purchase price or valuation | 1 January 2017 to 23 July 2020 | 23 July 2020 to 31 December 2021 |
| Up to €500,000 | Relief of up to 5% of purchase price or €20,000 | Relief of up to 10% of purchase price or 10% of valuation price on completion or €30,000 |
| Over €500,000 | No relief | No relief |
There are two stages to the application process:
the application stage
the claim stage
If you are a PAYE employee only, you can apply for the Help to Buy scheme through Revenue’s myAccount service.
If you are a self-assessed taxpayer, you can apply through Revenue’s Online Service (ROS).
You will also need access to MyEnquiries. This is a secure method of corresponding with Revenue.
if you are a ROS business user, you can access MyEnquiries from your My Services screen under ‘Other Services’
if you are a PAYE employee only, you can access MyEnquiries through myAccount
You can get full details of the process from Revenue.
if you buy a new build after 1 January 2017, the refund is paid directly to the builder
if you self-build the property after 1 January 2017, the refund is paid to a bank account you hold with your loan provider
Read more about the Help to Buy scheme and how to apply on Revenue.ie. You can also read Revenue’s Summary Guide for full details on the HTB process.