The Help to Buy Incentive is open for first-time buyers to apply.
This incentive is designed to assist first-time buyers with obtaining the deposit required to purchase a new house to live in as their home.
Purchasers need to be registered for myAccount (PAYE) through www.revenue.ie
Follow this link to the summary guide for applicants
http://www.revenue.ie/en/tax/it/reliefs/htb/index.html