Chapter 2 of 10 · Schemes and grants · 2 of 14
Every grant and scheme for first-time buyers in Ireland, on one page
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
Every grant and scheme for first-time buyers on one page: Help to Buy, First Home Scheme, council loans, affordable homes, SEAI and tax credits.
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
There are more supports for a first-time buyer in Ireland than most people know about. Some are cash, some are a share in your home, some are a loan, and some are tax back. This page puts every one on a single table, with who it is for, how much it is worth, and where to apply.
Each row links to a full guide. The mortgage calculator folds Help to Buy and the First Home Scheme into your borrowing limit.
Every scheme in one table
| Scheme | Who | How much | What it is for | Where to apply |
|---|---|---|---|---|
| Help to Buy | First-time buyers of a new build or self-build up to €500,000, with a mortgage of at least 70% | The lowest of €30,000 (€35,000 announced for 2027), 10% of the price, and the tax you paid over four years | The deposit | Revenue, through myAccount or ROS |
| First Home Scheme | First-time buyers and Fresh Start applicants buying a new build, self-build or Tenant Home Purchase home within the county ceiling | Up to 30% of the price (20% with Help to Buy) in return for a share of the home | The gap between your mortgage and the price | firsthomescheme.ie, after mortgage approval in principle |
| Local Authority Home Loan | First-time buyers and Fresh Start applicants with income up to €80,000 (€85,000 joint), refused by two lenders | A mortgage of up to 90% of the price, fixed at 4.00% or 4.05% for the whole term | The mortgage itself | Your county or city council |
| Affordable purchase | First-time buyers and Fresh Start applicants whose mortgage and deposit cannot reach the full price | A new home below market value, with the council keeping a share equal to the discount | The home itself | Your council's site and affordablehomes.ie |
| Vacant Property Refurbishment Grant | Anyone buying a home built before 2008 and empty for two years, to live in or let | Up to €50,000, plus €20,000 if derelict | The works | Your council, before the works start |
| SEAI grants | Homeowners, once the sale has closed | The amount SEAI publishes for each measure | Insulation, heat pumps, solar, windows | SEAI, before the works start |
| Rent tax credit | Renters paying income tax | €1,000 single, €2,000 couple for 2026 (€1,150 and €2,300 announced for 2027) | Tax back while you save | Revenue, through myAccount |
| Tenant purchase | Council tenants who meet the time and income rules | A discount of 40% to 60% on the value of the home | Buying your council home | Your council |
The €35,000 Help to Buy figure and the €1,150 and €2,300 rent credit figures were announced in Budget 2027 on 7 October 2026. They are not law until the Finance Act 2026 is signed. The changes page tracks them.
What there is not
- No first-time buyer stamp duty exemption. Stamp duty is 1% of the price up to €1 million, charged on the price without VAT on a new home. First-time buyers pay it like everyone else.
- No cash grant for a second-hand home, unless it has been vacant for two years and qualifies for the vacant property grant.
- No grant from SEAI just for being a first-time buyer. The energy grants are for any homeowner.
- No first-time buyer rate from the Central Bank. The Central Bank sets a limit of 4 times income and 90% of the price. Lenders set their rates. The first-time buyer mortgage rates page lists them.
A worked example using three schemes at once
Ruth earns €64,000. She rents and pays €1,500 a month. She finds a new house in Limerick for €360,000. The Limerick First Home Scheme ceiling is €450,000.
Rent tax credit. She claims 2022 to 2025 in one go, and adds 2026. That puts several thousand euro into her deposit account.
Help to Buy. She paid €24,000 in tax over four years. 10% of the price is €36,000. The cap is €30,000. Her refund is the lowest, €24,000.
Her mortgage. 4 times €64,000 is €256,000. That is 71% of the price, so it clears the 70% rule for Help to Buy.
The First Home Scheme.
| Item | Amount | Share of the price |
|---|---|---|
| Price | €360,000 | 100% |
| Mortgage, 4 times income | €256,000 | 71.1% |
| Her savings | €20,000 | 5.6% |
| Help to Buy | €24,000 | 6.7% |
| Gap for the First Home Scheme | €60,000 | 16.7% |
The scheme funds €60,000 for a 16.7% share. That is under the 20% cap that applies with Help to Buy. Ruth buys the home. Her own cash in is €20,000, plus the costs of buying: stamp duty of €3,600 on a price of €360,000 without VAT, her solicitor, a valuation, and a snag list.
Which schemes go together
| Combination | Allowed |
|---|---|
| Help to Buy and the First Home Scheme | Yes, with the scheme's share capped at 20% |
| Help to Buy and the Local Authority Home Loan | Ask the council; Help to Buy can form part of the deposit on a new build |
| First Home Scheme and the Local Authority Home Loan | No; the scheme works with the lenders that take part |
| First Home Scheme and affordable purchase | No; one shared equity scheme per home |
| Vacant property grant and SEAI grants | Yes; the same cost is not paid twice |
| Rent tax credit and any of the above | Yes; the credit is for the years you rented |
Who counts as a first-time buyer
Each scheme has its own test, and they are close but not identical.
- Help to Buy: nobody on the application has ever owned or built a home, in Ireland or abroad.
- First Home Scheme: the same, plus Fresh Start applicants, who are separated or divorced or have been through insolvency and have no interest in a home now.
- Local Authority Home Loan: first-time buyers and Fresh Start applicants.
- The Central Bank's rules: a first-time buyer has never had a mortgage or owned a home; the 4 times income and 90% limits follow from that.
If one of a couple has owned before, the couple is not a first-time buyer for Help to Buy or the First Home Scheme. The Central Bank's rules treat the couple as second-time buyers too, with a limit of 3.5 times income.
The order to do things in
- Claim the rent tax credit for every year back to 2022.
- Apply for Help to Buy on Revenue's site to get your figure.
- Get mortgage approval in principle from a lender, or apply for the council loan if two lenders refuse you. Approval in principle is a lender's early estimate of what it may lend. A broker (on the Central Bank's register) or a mortgage advisor can approach lenders for you.
- Apply to the First Home Scheme, or register for affordable purchase, with the approval in hand.
- Find the home, go sale agreed, and engage a solicitor (check the Law Society's register). A conveyancing solicitor handles the contracts, the scheme paperwork and the closing.
- Make the Help to Buy claim after you sign contracts.
- Close, move in, and apply for SEAI grants for any energy works.
Where this leaves you
Put your income, deposit and a price into the mortgage calculator to see your limit with Help to Buy and the First Home Scheme folded in. Then follow the first-time buyer journey, which puts the applications in order. When you have a home in sight, get quotes from a broker and a solicitor.
Questions people ask
What grants are available for first-time buyers in Ireland?
Help to Buy, a tax refund of up to €30,000 (€35,000 announced for 2027) on a new build. The First Home Scheme, which funds up to 30% of a new home for a share in it. The Local Authority Home Loan, a council mortgage. Affordable purchase homes from councils and the LDA. The rent tax credit while you save. SEAI grants once you own the home.
Is there a first-time buyer grant for second-hand houses?
There is no cash grant for a second-hand home. The Local Authority Home Loan can fund one. The Vacant Property Refurbishment Grant pays up to €70,000 towards a home that has been empty for two years. The rent tax credit helps while you save for any home.
Can I use Help to Buy and the First Home Scheme together?
Yes, on a new build or a self-build. With both, the First Home Scheme's share is capped at 20% instead of 30%.
Do first-time buyers pay stamp duty in Ireland?
Yes. There is no first-time buyer exemption. Stamp duty is 1% of the price up to €1 million. On a new home it is charged on the price without VAT.
What counts as a first-time buyer in Ireland?
For Help to Buy and the First Home Scheme, someone who has never owned or built a home anywhere, with everyone on the application counting. The Central Bank's rules use a similar test. The council loan also accepts Fresh Start applicants.