Revenue eBrief No. 195/22

16 November 2022

Help to Buy (HTB)

Tax and Duty Manual Part-15-01-46 has been updated in Paragraph 7 to clarify that equity funding provided as part of an Affordable Purchase Housing Scheme introduced under the Affordable Housing Act 2021, does not meet the legislative definition of a qualifying loan for the purposes of section 477C and thus does not form part of the Loan To Value (LTV) calculation required by subsection 11.