886. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if he will review the eligibility criteria for the help to buy (HTB) incentive scheme, to address the exclusion of Irish citizens living permanently in the State who operate as cross-border workers, paying income tax in Northern Ireland but residing in the Republic of Ireland, who are currently disqualified from the scheme due to not having paid a minimum threshold of income tax or Deposit Interest Retention Tax (DIRT) directly within the jurisdiction over the preceding four years; and if he will make a statement on the matter. [63578/26]

The Help to Buy (HTB) incentive, 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.

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

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.

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.

Based on the latest available data (31 July 2026), the scheme has supported over 68,000 individuals or couples to buy or build their own home.

In relation to the Deputy's point about cross-border workers, it should be noted that the HTB scheme operates by reference to the Income Tax and/or Deposit Interest Retention Tax (DIRT) paid by taxpayers in the State. The scheme looks back at tax paid for the most recent four tax years. Where no Income Tax and/or Deposit Interest Retention Tax has been paid in the State by the taxpayer in the four tax years prior to application for the HTB, there will be no tax available to refund.

Finally, 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.