The HTB Incentive is provided for in TCA 1997, s 477Cand aims to assist first-time buyers in attaining the deposit needed to buy or build a new home by allowing for a refund of income tax and DIRT paid in the prior four tax years.
To qualify for the relief, the value of the house must be no more than EUR 500,000 and the mortgage on the property must account for at least 70% of the value of the property.
In order to claim the refund, the
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Web page updated on 17 Mar 2025 13:17