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How to tax a beneficial loan arrangement for a director or employee.

• Updated: 30 December 2019

How the First Homes scheme works, who is eligible, how to apply and the rules for managing a First Homes property after you buy one.

• Overview

  If you’re a first-time buyer, you may be able to buy a home for 30% to 50%…

• How the scheme works

  You can look for new homes in your area that are advertised by developers…

• How to apply

  Contact the developer or estate agent (if you’re buying from a previous…

• If your application is approved

  The council will issue a certificate that shows you can be a First Homes…

• Owning the property

  Once you’ve bought the home, you no longer have to meet First Homes…

• Letting the property

  You can usually let your entire property for no more than 2 years in total…

• Selling the property

  You can usually only sell the property to someone who is eligible to buy a…

Find out about loans that count as qualifying loans.

• Updated: 30 December 2019

Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.

• Updated: 4 March 2024

The government commits to a new, permanent, comprehensive mortgage guarantee scheme to increase homeownership.

• Updated: 13 February 2025

You can no longer apply for a Help to Buy: Equity Loan - find out about interest rates and how to manage your Help to Buy: Equity Loan.

Provides further detail on First Homes and their implementation.

• Updated: 23 December 2021

The process you need to follow to repay your Help to Buy: Equity Loan when you decide to sell your home.

• Updated: 23 November 2023

Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief

Find out about tax as a landlord, and how to work out your rental income if you rent out property.

• Updated: 19 March 2025