Revenue eBrief No. 102/19
21 May 2019
Help to Buy (HTB)
Tax and Duty Manual Part 15-01-46 - Help to Buy (HTB) has been updated at part 17.4 to provide guidance in relation to a temporary absence from the property, by the HTB claimant, which is due to relocation required by their work.
Where this arises within the first 5 years of residency, a clawback of relief will not arise, subject to a number of conditions.