Department of Finance The first-time buyers scheme was an incentive that was developed by Michael Noonan. The scheme allows those buying their first home a VAT rebate of up to €20,000. Under the Freedom of Information Act 2014 I request the following: Any advice on scheme sent by the Housing Agency to the finance minister prior to its publication. Any correspondence between the Department and the Agency, dating back as far as the start of 2014 in relation to the scheme.