A new Help to Buy (HTB) incentive was introduced under Budget 2017. It is designed to help first-time buyers of newly built homes to assemble the required deposit. It also applies to once-off self-build homes.
It provides for a refund of income tax and Deposit Interest Retention Tax (DIRT) paid over the previous 4 tax years.
It is possible to apply for the scheme from today, 3 January 2017.