Revenue eBrief No. 312/24
12 December 2024
Help to Buy (HTB) manual updated
Tax and Duty Manual Part 15-01-46 - Help to Buy (HTB) - has been updated as follows:
- To reflect the extension of HTB to 31 December 2029.
- Paragraph 5 - What is a Qualifying Residence? is updated in the footnote to reflect a technical amendment to the definition of ‘Qualifying Residence” introduced in Finance Act 2024. The amendment ensures that a newly constructed property purchased by a Local Authority for onward sale to an affordable purchaser under the Local Authority Affordable Purchase Scheme is eligible for HTB.