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

Appeal of an assessment raised by Revenue against the first Appellant as having a tax liability arising from an “appropriate payment” it made to her on foot of a joint application with the second Appellant under the Help to Buy Scheme “HTB”. 90TACD2023