I propose to take Questions Nos. 184 and 185 together.
The Help-to-Buy incentive was introduced in Finance Act 2016 to assist first-time buyers in purchasing or building a new-build property to live in as their home. To qualify for the incentive, a first-time buyer must have signed a contract to purchase a home on or after 19 July 2016 and on or before 31 December 2019. In the case of a self-build, the first-time buyer must have drawn down the first tranche of the mortgage loan within the same date range. As such, a person who drew down the first tranche of a mortgage in April 2016 is not eligible to participate in the incentive.
With regard to the specific case raised by the Deputy in the second question, I am advised by Revenue that the persons in question have already been approved for the Help-to-Buy incentive. Revenue has also confirmed to me that it has been in direct contact with one of the persons to advise on the next steps.
Further information relating to the Help-to-Buy incentive is available on the Revenue website at the following link: