36. Deputy Emer Currie asked the Tánaiste and Minister for Finance the number of homes purchased with assistance from the help to buy scheme, broken down per year from 2016 to date in 2026, in tabular form. [74567/26]

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 Ireland 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:

• €35,000 (from 07 October 2026); 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 (30 September 2026), the scheme has supported over 70,000 individuals or couples to buy or build their own home.

The year-on-year figures since the inception of the scheme, according to Revenue, based on approved claims are provided in the following table:

*The 2017 figure includes retrospective claims in respect of the period from 19 July 2016 to 31 December 2016.

Further information is set out in the Revenue Help to Buy Annual Reports which are available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx