Chapter 1 of 10 · Before you start · 10 of 10
Who counts as a first-time buyer in Ireland?
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
The definitions differ: Central Bank rules, Help to Buy, the First Home Scheme and Fresh Start. Check which one applies to you and why it matters.
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
"First-time buyer" sounds like one thing. In Ireland it is four. The Central Bank, Revenue, the First Home Scheme and the Local Authority Home Loan each have their own test. You can pass one and fail another. This guide sets them side by side and answers the awkward cases: a home abroad, an inheritance, a share in a home, and a past relationship.
The four tests in one table
| Rule | Who sets it | The test | What it gets you |
|---|---|---|---|
| The mortgage limits | The Central Bank | You have never had a housing loan before | 4 times income instead of 3.5 times |
| Help to Buy | Revenue | You have never bought or built a home, here or abroad, alone or with anyone | A tax refund of up to €30,000 (€35,000 announced in Budget 2027) on a new build |
| The First Home Scheme | The scheme, with the State and lenders | A first-time buyer, or a Fresh Start applicant | An equity share of up to 30% in a new build |
| The Local Authority Home Loan | Your council | A first-time buyer, or a Fresh Start applicant, within the income limits | A council mortgage at a fixed rate |
Stamp duty has no first-time buyer test, because there is no relief. Stamp duty for first-time buyers explains.
The Central Bank's test
The Central Bank's rules give a first-time buyer a higher income limit: 4 times income instead of 3.5 times. The test is about loans, not homes. A first-time buyer is someone who has never had a housing loan before.
For a couple, both must pass. If one of you has had a mortgage, you are treated as second-time buyers and the 3.5 times limit applies. The Central Bank rules explain how the limits work.
The Central Bank added a Fresh Start rule in 2023. A person who is separated or divorced, or who has gone through insolvency, and who now has no interest in a home, counts as a first-time buyer again.
Revenue's test for Help to Buy
Help to Buy is a refund of income tax paid over four years, paid towards the deposit on a new build. Revenue's test is the strictest. You are a first-time buyer only if you have never bought or built a home, in Ireland or anywhere else, alone or with anyone.
Every person on the application must pass. If you buy with a partner who once owned a flat abroad, neither of you can claim. The refund is up to €30,000, rising to €35,000 as announced in Budget 2027. The Help to Buy calculator shows your figure and the changes page tracks the rise.
The First Home Scheme's test
The First Home Scheme takes an equity share in a new build to close the gap between your mortgage and the price. It is open to first-time buyers and to Fresh Start applicants. The scheme uses the same idea as the Central Bank: separated, divorced or post-insolvency applicants with no interest in a home now can apply. The First Home Scheme calculator shows the share you would need.
The council loan's test
The Local Authority Home Loan is a council mortgage for people two lenders have refused or offered less. It is open to first-time buyers and Fresh Start applicants, with gross income up to €80,000 for one person or €85,000 for two since 1 April 2026. The Local Authority Home Loan calculator checks the limits for your county.
The awkward cases
You owned a home abroad
Help to Buy: no. Owning or building anywhere in the world rules you out. The First Home Scheme and the council loan follow the same line. The Central Bank: the test is a housing loan, so ask the lender how it treats a mortgage you had abroad. If you bought abroad with cash, some lenders treat you as a first-time buyer for the limit. Ask.
You inherited a home
You did not buy or build it. Revenue's page is the test for Help to Buy, and inheriting is not buying. But if you still own it, the First Home Scheme and the council loan want you to have no interest in a home now. For the Central Bank, an inherited home with no mortgage on it does not count as a housing loan. Tell the lender either way.
You own a share of a home
A share counts. If you own half a home with a sibling, you have an interest in a home. That rules out the First Home Scheme and the council loan while you hold it. For Help to Buy, if you bought that share, you have bought a home. If the share came by gift or inheritance, check with Revenue.
You were on a mortgage but never lived there
If your name was on a housing loan, for the Central Bank you have had one. Going on a parent's mortgage as a guarantor is different from being a borrower. Ask the lender which you were.
You are separated or divorced
Fresh Start applies to the Central Bank limits, the First Home Scheme and the council loan. You need to have no interest in a home now: the family home has been sold, or your share transferred to your former partner. A separation agreement or a court order proves it. Help to Buy has no Fresh Start rule.
You bought a home and sold it years ago
You are not a first-time buyer under any of the four tests. A long gap does not reset the clock.
Why it matters
The difference is money:
- The Central Bank test: 4 times income instead of 3.5 times. On €80,000 that is €320,000 against €280,000.
- Help to Buy: up to €30,000 towards the deposit, €35,000 as announced.
- The First Home Scheme: up to 30% of the price, or 20% with Help to Buy.
- The council loan: a fixed rate for the whole term when two lenders have said no.
So check each test for yourself and for anyone buying with you. The how much deposit guide shows what each one does to the cash you need.
Where this leaves you
Work through the four tests above for everyone on the application. Then put your figures into the Help to Buy calculator to see whether you qualify and for how much. The first-time buyer journey takes you through the steps from there.
Questions people ask
What is a first-time buyer in Ireland?
It depends on the rule. For the Central Bank's limits, someone who has never had a mortgage. For Help to Buy, someone who has never bought or built a home anywhere. Each scheme has its own test.
Am I a first-time buyer if my partner owned a house?
For the Central Bank's 4 times limit, a couple is treated as first-time buyers only if neither has had a mortgage before. For Help to Buy, every person on the application must be a first-time buyer.
Am I a first-time buyer if I owned a house abroad?
Not for Help to Buy: owning or building a home anywhere in the world rules you out. For the Central Bank's limits, the test is whether you have had a housing loan before, so ask the lender how it treats a mortgage abroad.
What is Fresh Start in Ireland?
A rule that lets someone who is separated or divorced, or who has been through insolvency, and who now has no interest in a home, be treated as a first-time buyer again. It applies to the Central Bank limits, the First Home Scheme and the Local Authority Home Loan.
Do first-time buyers get a stamp duty exemption?
No. There is no first-time buyer relief from stamp duty on a home in Ireland. Everyone pays 1% up to €1 million.