765. Deputy Colm Burke asked the Tánaiste and Minister for Finance to confirm that a ‘Fresh Start’ principle that allows previously divorced, separated, or insolvent individuals to be treated as first-time buyers will be considered as a provision for the help-to-buy scheme, similar to other housing supports; and if he will make a statement on the matter. [56713/26]

The Help to Buy incentive, provided for in section 477C of the Taxes Consolidation Act 1997, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.

Based on the latest available data (30 June 2026), the scheme has supported over 67,000 individuals or couples to buy or build their own home.

Section 477C of the Taxes Consolidation Act 1997 requires that applicants for the Help to Buy scheme must be first-time purchasers, which is defined as "an individual who, at the time of a claim .... has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling".

There are no exceptions to the Help to Buy definition of first time purchaser. This includes circumstances where there is more than one person involved in the purchase or building of a new home.

The intention behind this is to target the tax relief on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property and those who could not have availed of Help to Buy relief previously.

While a number of other supports are available to "fresh start" applicants including the First Home scheme and the Local Authority Affordable Purchase scheme, these schemes are not based on the refund of Income Tax previously paid.

The Programme for Government commits to "retain and revise the scheme". Any revisions to the scheme would have to take into account tax equity, the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review.

Furthermore, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.