Revenue eBrief No. 073/24 – Help to Buy (HTB)

Revenue eBrief No. 073/24

11 March 2024

Help to Buy (HTB)

Tax and Duty Manual Part 15-01-46 – Help to Buy (HTB) – has been updated as follows:

  • To reflect the extension of the enhanced HTB relief to 31 December 2025
  • To add a new paragraph 9.1 – Registering as a Qualifying Contractor
  • Paragraph 16 – Raising an Assessment for Help to Buy has been amended to improve clarity

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