Case Law

Conditions to be satsified to qualify for the Help to Buy Scheme 21TACD2019

This appeal concerned the taxpayer's entitlement to the scheme. 01TACD2018

Appeal regarding meaning of first-time purchaser within Help To Buy (HTB) Scheme 31TACD2018

This appeal considered the loan-to-value ratio condition of HTB and the value of a gifted site forming part of the approved valuation. 90TACD2020

This appeal considered the meaning of a "contract with a qualifying contractor" for the purposes of Help to Buy relief. 128TACD2020

Whether relief under section 477C TCA 1997 applied. 109TACD2022