Revenue has updated the Tax and Duty Manual which provides guidance on the Help to Buy scheme to reflect the extension of the scheme to 31 December 2029.
In addition, following a technical amendment to the definition of “Qualifying Residence” introduced in Finance Act 2024. The amendment ensures that a newly constructed property purchased by a Local Authority for onward sale to an affordable purchaser under the Local Authority Affordable Purchase Scheme is eligible for Help to Buy.
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