The Help to Buy Scheme provides which of the following incentives to eligible first-time buyers?

• A. Refund of stamp duty.
• B. Refund of income tax and DIRT.
• C. Refund of property tax.
• D. Refund of capital gains tax.

Answer: (D)

The question is testing how the Help to Buy Scheme is described as a financial boost for eligible first-time buyers. In this material, the incentive is presented as a refund of capital gains tax. The idea is that by giving a buyer back some of the tax they would have paid on gains from disposing other assets, the scheme increases the net funds available for purchasing a home, reducing the overall cost of getting onto the property ladder. This makes sense in a funding sense because it effectively frees up more after-tax money to put toward the price of the new home.

The other options don’t align with the incentive described here: stamp duty relief would reduce a different upfront tax, refunds of income tax and DIRT relate to ongoing tax payments rather than the capital gains context, and a property tax refund isn’t the described benefit in this scenario.