The Help to Buy incentive scheme provides a refund of income tax paid in Ireland over the previous four tax years. If you are buying (or self-building) the property with someone else, they must also be a first-time buyer and the property must be used to live in and does not cover investment properties. Those purchasing with cash are not eligible for the scheme. In order to avail of the HTB scheme, a mortgage of at least 70% of the purchase price (or, for a self-build, 70% of the valuation approved by the mortgage provider) is required. You are allowed to have a guarantor on the loan. You must live in the property for 5 years from the date that it is habitable.