Simply put, this gem of a scheme gives first-time buyers a refund of some of the income tax and DIRT (Deposit Income Retention Tax) that they have been paying in Ireland over the last four years./ rant beginsOr less simply put, it’s a harebrained scheme that the Government is using as a sop to first-time buyers instead of dealing with the crisis by building more houses./ rant endsOf course, to get your mitts on any cash from the HTB scheme, there are conditions to satisfy, the big ones being:You must be a First-time BuyerYou have to buy a new build or a self-buildThe latter is a bit of a crappy condition as most new builds are far pricier than a house built in the ’70s