Revenue eBrief No. 253/24
11 October 2024
Help to Buy (HTB) updated
Tax and Duty Manual Part 15-01-46 - Help to Buy (HTB) - provides guidance on the Help to Buy scheme. The scheme is provided for by section 477C of the Taxes Consolidation Act 1997.
The manual has been revised in paragraph 5.3 “Purchase of site containing a derelict house” to clarify that a renovation or refurbishment of an old residential property does not qualify for the Help to Buy scheme.