Help to Buy (HTB) scheme

What do you need to do before you apply?

Before you apply, you must be registered for either:

If you pay tax through PAYE

Before you apply for HTB, you must submit an Income Tax Return for each year you wish to select as a refund year. A refund year must be within the four years prior to when you make the application. Any outstanding tax due for the selected refund years must be paid in full prior to submitting your claim.

If you were registered for another tax in any part of the refund years you are applying for, you must have a Tax Clearance Certificate (TCC).

Use myAccount to submit an Income Tax Return for the relevant years. Online Income Tax returns are pre-populated with your pay and tax details.

Please do not make your HTB application until:

  • you have submitted an Income Tax Return for each year you want to select as a refund year
  • you have received a Statement of Liability for all years for which you submitted an Income Tax Return
  • there is no outstanding tax due in any refund year
  • and
  • you have received your TCC, if applicable.

Failure to do so could result in delays to your application.

If you are self-assessed

If you are self-assessed, you must be fully tax compliant and have tax clearance. You must have filed your Income Tax returns and paid all the tax that you owe for all years when you were self-assessed. Use ROS to submit your Income Tax Return (Form 11).

Selecting years for refund

The refund of Income Tax and Deposit Interest Retention Tax (DIRT) is based on the four years immediately prior to the year of application, starting with the earliest year.

In order to select a year in your HTB application, you must:

  • have submitted your annual Income Tax Return for that year
  • and
  • have received:
    • your Statement of Liability from Revenue for that year, if you are a PAYE taxpayer. The Statement of Liabilities is not issued until after your return has been submitted.
    • a Letter of Acknowledgement of your self-assessment, if you are a self-assessed taxpayer.

Underpayments caused by COVID-19 support schemes

If you are a PAYE taxpayer, you may have an underpayment of tax in 2020 due to income received from the:

This underpayment does not need to be paid in 2021 in order to be deemed tax compliant. Revenue will collect the underpayments, interest free, by reducing your tax credits over four years starting in 2022.

Next: How do you apply for HTB?