The section of Revenue’s guidance that covers when the relief will be clawed back has been updated. First time buyers will suffer a clawback of the help to buy tax rebate if the house is not occupied for at least 5 years by the first time buyer as his or her only or main residence. Revenue’s guidance has been updated to clarify that where a claimant is relocated because of his or her work and is not able to occupy the house temporarily within the 5 year period, Revenue are prepared to accept that a clawback does not arise provided certain criteria are met.