855. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether his Department has assessed the increasing income levels required by single first time buyers to purchase a home; the measures being taken to address this; and if he will make a statement on the matter. [63589/26]

856. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether his Department has examined the effectiveness of the help to buy scheme for single applicants; the proportion of beneficiaries who are single income purchasers; whether any changes to the scheme are being considered to improve affordability for such purchasers; and if he will make a statement on the matter. [63588/26]

857. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether consideration is being given to measures specifically aimed at assisting single income first time buyers who, despite earning above average incomes, are unable to purchase a home due to the gap between incomes and house prices; and if he will make a statement on the matter. [63587/26]

I propose to take Questions Nos. 855, 856 and 857 together.

The Help to Buy (HTB) incentive is a 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.

HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.

The Programme for Government commits to the retention and revision of the HTB scheme.

I am advised by Revenue that, as of 3 September 2026, the scheme had supported 69,097 individuals or couples to buy or build their own home. 12,352, or some 20%, of these related to cases where only one claimant was associated with the claim.

The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:

• €30,000; or

• 10 per cent of the purchase price of the new property; or

• the amount of Income Tax and DIRT paid in the four years before application for the relief.

The HTB scheme operates by reference to the property rather than the number of claimants. The amounts apply equally where there are sole or multiple claimants associated with a claim and where sufficient tax has been paid. That is to say a sole claimant can claim as much as multiple claimants can in respect of a single property.

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 commitments set out in the Programme for Government and the impact any proposed changes would have on the wider housing market. It is a long-standing practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.

As with all taxation matters the HTB scheme is kept under review.

Finally, it should also be borne in mind that the Government has also put in place a range of direct expenditure measures which support first time buyers. These include the First Home scheme and the Local Authority Affordable Purchase scheme. However, such direct expenditure measures are, in the first instance, matters for Minister for Housing, Local Government and Heritage.