Help-to-Buy allows first-time buyers purchasing a new build or self-build to claim a refund of income tax (and DIRT) paid over the previous four tax years. The rebate is paid directly to the developer — it counts as part of your deposit, not cash in hand.HTB计划允许购买新建房或自建房的首次购房者，申请退还过去四个纳税年度内已缴纳的所得税（及DIRT）。返还款直接支付给开发商——计入您的首付，而非现金到手。
The scheme was extended to 31 December 2029 in Budget 2025, keeping the enhanced €30,000 limit in place.该计划在2025年预算案中延长至2029年12月31日，继续保持3万欧元的增强上限。
- Must be a first-time buyer (all purchasers on the deed)必须是首次购房者（产权证上所有买方均须符合）
- Property must be a new build or self-build — not second-hand房产必须是新建房或自建房，不适用于二手房
- Property price must not exceed €500,000房产价格不得超过50万欧元
- Must take out a qualifying mortgage of at least 70% LTV须申请符合资格的按揭贷款，LTV至少70%
- Must live in the property as your principal private residence须将房产作为主要私人住所居住
- Cannot combine with a tracker or variable rate mortgage on another property不能与其他房产的浮动或可变利率按揭同时使用
- Rebate = lesser of 10% of purchase price or income tax paid in the 4 previous years (capped at €30,000)返还额 = 购房价格的10%与过去4年已缴所得税两者中的较低值（上限3万欧元）
The First Home Scheme is a shared equity scheme where the State (through Housing Finance Agency) and participating banks co-invest alongside you. The scheme takes an equity stake in your home, reducing the amount you need to borrow or fund from savings. There are no repayments in years 1–5; from year 6, a service charge applies on the outstanding equity share.首套房计划是一种股权共享计划，国家（通过住房金融机构）和参与银行与您共同投资。该计划持有您房产的股权，减少您需要借款或自筹资金的金额。前5年无需还款；从第6年起，对未偿股权份额收取服务费。
You can buy out the equity share at any time (at current market value), or it is repaid when you sell. The scheme covers new builds and, in some cities, second-hand properties under the Fresh Start provision.您可以随时回购股权（按当前市值），或在出售时偿还。该计划适用于新建房，在部分城市也适用于"重新起步"条款下的二手房。
- First-time buyers (or those qualifying under Fresh Start provision)首次购房者（或符合"重新起步"条款的申请人）
- Combined income limit: €96,000 (single), higher limits for couples — check firsthomescheme.ie for current thresholds综合收入上限：单人9.6万欧元，夫妻上限更高——请查阅firsthomescheme.ie了解最新标准
- Must have a deposit of at least 10% (or use HTB)须备有至少10%的首付（或使用HTB）
- Mortgage must be from a participating lender (AIB, BOI, EBS, Haven, ICS, PTSB)按揭须来自参与银行（AIB、BOI、EBS、Haven、ICS、PTSB）
- Property price caps: €500,000 (Dublin/Wicklow), €450,000 (Cork/Galway/Limerick/Waterford), €400,000 (other counties)房价上限：50万欧元（都柏林/威克洛），45万欧元（科克/戈尔韦/利默里克/沃特福德），40万欧元（其他郡）
- Service charge rises to 2.15% in year 16–30 and 2.85% from year 31服务费在第16–30年升至2.15%，第31年起升至2.85%
- FHS + HTB can be combined on new builds — FHS top-up covers the gap between mortgage + HTB and purchase priceFHS与HTB可在新建房上叠加使用——FHS补足按揭加HTB与房价之间的差额
The Local Authority Home Loan is a low fixed-rate mortgage from your local council, available to people who cannot get sufficient mortgage finance from a bank. Interest rates are fixed for the full mortgage term — significantly lower than standard market rates — making monthly repayments more predictable.地方政府住房贷款是来自地方议会的低固定利率按揭，面向无法从银行获得足额融资的申请人。利率在整个贷款期内固定——显著低于标准市场利率——使每月还款更具可预期性。
LAHL can be combined with the First Home Scheme but not with a standard bank mortgage. Maximum loan amounts vary by region.LAHL可与首套房计划（FHS）叠加，但不能与标准银行按揭同时使用。最高贷款额因地区而异。
- Must be a first-time buyer (or Fresh Start applicant)必须是首次购房者（或"重新起步"申请人）
- Must have been refused or offered insufficient finance by two banks须曾被两家银行拒绝或提供的贷款额度不足
- Single applicant: gross income ≤ €70,000; joint: gross combined ≤ €85,000单人申请：税前收入 ≤ 7万欧元；联合申请：合计税前收入 ≤ 8.5万欧元
- Property: new build ≤ €500,000 (GDA) / €400,000 (other); second-hand ≤ €400,000 (GDA) / €300,000 (other)房产：新建房 ≤ 50万欧元（大都柏林区）/ 40万欧元（其他地区）；二手房 ≤ 40万欧元（大都柏林区）/ 30万欧元（其他地区）
- Must have 10% deposit saved (3% for new builds under some local authorities)须储备10%首付（部分地方政府的新建房可低至3%）
- Apply via your local city/county council; waiting times vary通过所在市/郡议会申请；等待时间因地区而异
- Loan amounts: up to €320,000 in Greater Dublin Area; €250,000 elsewhere贷款额度：大都柏林区最高32万欧元；其他地区最高25万欧元
The Vacant Property Refurbishment Grant (part of the Croí Cónaithe programme) provides funding to bring vacant or derelict properties back into use. It covers a wide range of works — structural repairs, new roofing, windows, insulation, electrical and plumbing upgrades — and applies in both rural and urban areas.空置物业翻新补助（Croí Cónaithe计划的一部分）为将空置或废弃物业重新投入使用提供资金。涵盖多种工程——结构修缮、屋顶更换、窗户、隔热、电气和管道升级——适用于农村和城市地区。
The grant is clawback-free after 10 years of occupancy. If you sell or let within 10 years, a proportional clawback applies. Landlords who renovate and then rent to HAP/RAS tenants can access higher grant limits.居住满10年后补助无需追回。若在10年内出售或出租，须按比例追回补助。翻新后向HAP/RAS租户出租的房东可享受更高补助上限。
- Property must have been vacant for at least 2 years (derelict properties: no minimum)房产须空置至少2年（废弃物业无最低要求）
- Any individual or company — not limited to first-time buyers任何个人或公司均可申请——不限于首次购房者
- Must intend to use as principal private residence, or rent long-term须计划用作主要私人住所，或长期出租
- Works must be to a habitable standard (BER C or higher post-renovation)工程须达到宜居标准（翻新后BER评级C或以上）
- Apply via your local authority before commencing works施工前须通过地方政府申请
- Grant paid on completion — staged payments possible for large projects补助在竣工后发放——大型项目可分阶段付款
- Can stack with SEAI home energy grants (heat pump, insulation, etc.)可与SEAI家庭能源补助叠加使用（热泵、隔热等）
Croí Cónaithe (Cities) targets the activation of vacant and underused spaces above ground-floor commercial premises in city centres. The subsidy is paid per residential unit created, provided the completed units are sold to owner-occupiers at market value (not investor buyers).Croí Cónaithe（城市）旨在激活市中心底层商业楼宇上方的空置和未充分利用空间。补贴按所创建的住宅单位数量发放，但须将竣工单位按市值出售给自住买家（非投资者）。
Units must comply with current building regulations and achieve at least BER B2. Applications are assessed by Housing for All local delivery teams.单位须符合现行建筑法规，并达到至少BER B2评级。申请由"全民住房"地方执行团队评审。
- Units must be in one of the five eligible cities单位须位于五个符合资格的城市之一
- Must be sold to owner-occupiers — investment purchases excluded须出售给自住买家——投资购买不符合资格
- BER B2 or higher required post-renovation翻新后须达到BER B2或以上
- Subsidy is paid to the developer/owner, not the buyer补贴支付给开发商/业主，而非买家
- Buyers of Croí Cónaithe units can also access HTB and FHS购买Croí Cónaithe单位的买家还可同时申请HTB和FHS
| Combination组合 | Allowed?是否允许？ | Notes备注 |
|---|---|---|
| HTB + First Home Scheme | Yes是 | Very common for new builds — HTB covers deposit, FHS bridges the rest新建房最常见组合——HTB覆盖首付，FHS弥补剩余差额 |
| HTB + LAHL | Yes是 | HTB rebate can form part of the 10% deposit required by LAHLHTB返还款可计入LAHL所需10%首付的一部分 |
| First Home Scheme + LAHL | Limited有限制 | Only via local authority specific arrangements — check with your council仅通过地方政府特定安排——请咨询所在议会 |
| FHS + Standard Bank Mortgage | Yes是 | FHS works alongside AIB, BOI, EBS, Haven, ICS, PTSB mortgagesFHS可与AIB、BOI、EBS、Haven、ICS、PTSB的按揭配合使用 |
| Vacant Property Grant + SEAI Grants空置物业补助 + SEAI补助 | Yes是 | Stack SEAI Better Energy Homes grants on top of refurbishment grant可在翻新补助上叠加SEAI更佳能源家园补助 |
| HTB + Second-hand PropertyHTB + 二手房 | No否 | HTB is new builds and self-builds onlyHTB仅适用于新建房及自建房 |
| FHS + Investment PurchaseFHS + 投资购买 | No否 | FHS is for owner-occupiers onlyFHS仅适用于自住买家 |
| Vacant Property Grant + HTB空置物业补助 + HTB | No否 | HTB requires new build; Vacant Property Grant is for existing structuresHTB要求新建房；空置物业补助适用于现有建筑 |
Scheme terms, income limits and grant amounts are set by Government and may change in each annual Budget. The information on this page reflects rules as of April 2026. Always verify current eligibility criteria directly with Revenue.ie, firsthomescheme.ie, your local authority or a qualified mortgage broker before making any financial decision.各计划条款、收入上限和补助金额由政府制定，可能在每年预算案中调整。本页信息反映截至2026年4月的规定。在作出任何财务决策前，请务必直接向Revenue.ie、firsthomescheme.ie、地方政府或持牌按揭经纪人核实最新资格要求。