Revenue eBrief No. 243/20

29 December 2020

Help to Buy (HTB)

Tax and Duty Manual Part 15-01-46 - Help to Buy (HTB) - has been updated as follows:

  • to reflect the extension of the enhanced HTB relief to 31 December 2021 (previously due to cease on 31 December 2020) as provided for in Finance Act 2020
  • to update the examples.