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Home Building Finance Ireland Act 2018
Number 28 of 2018
HOME BUILDING FINANCE IRELAND ACT 2018
REVISED
Updated to 1 August 2026
This Revised Act is an administrative consolidation of the Home Building Finance Ireland Act 2018. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts up to and including the Development (Strategic Gas Reserve) Act 2026 (36/2026), enacted 23 July 2026, and all statutory instruments up to and including the European Union (Restrictive Measures concerning the Democratic Republic of the Congo) Regulations 2026 (S.I. No. 411 of 2026), made 31 July 2026, were considered in the preparation of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to revisedacts@lawreform.ie.
Number 28 of 2018
HOME BUILDING FINANCE IRELAND ACT 2018
REVISED
Updated to 1 August 2026
CONTENTS
Preliminary and General
1. Short title and commencement
HBFI
4. Formation of Home Building Finance Ireland
9. Services, systems and staff of HBFI
Funding of HBFI
11. Alienation of shares by Minister
Financial Statements and Public Accountability
Financial statements of HBFI and HBFI group entities
14. Interpretation (Chapter 1)
15. Preparation and audit of statutory financial statements of HBFI and HBFI group entities
16. Appointment of statutory auditor or firm
Public accountability
17. Accountability to Committee of Public Accounts
Consequential Amendments
18. Amendment of section 246 of Taxes Consolidation Act 1997
19. Amendment of National Treasury Management Agency (Amendment) Act 2014
20. Amendment of Freedom of Information Act 2014
Miscellaneous Provisions
22. Disclosure of confidential information
23. Power of Minister to give directions
24. Review of achievement of purposes of HBFI
26. Disapplication of certain provisions of Companies Act to HBFI
Local Property Tax
28. Amendment of section 24 of Act of 2012
29. Amendment of section 64 of Act of 2012
30. Deletion of section 73 of Act of 2012
31. Payment of local property tax deducted by employer
32. Amendment of section 75 of Act of 2012
35. Deletion of section 80 of Act of 2012
36. Amendment of section 119 of Act of 2012
37. Amendment of section 133 of Act of 2012
Acts Referred to
Companies Act 2014 (No. 38)
Comptroller and Auditor General (Amendment) Act 1993 (No. 8)
Ethics in Public Office Act 1995 (No. 22)
Finance (Local Property Tax) Act 2012 (No. 52)
Freedom of Information Act 2014 (No. 30)
National Asset Management Agency Act 2009 (No. 34)
National Treasury Management Agency (Amendment) Act 2014 (No. 23)
Planning and Development Act 2000 (No. 30)
Protected Disclosures Act 2014 (No. 14)
Taxes Consolidation Act 1997 (No. 39)
Number 28 of 2018
HOME BUILDING FINANCE IRELAND ACT 2018
REVISED
Updated to 1 August 2026
An Act to provide for the formation of a company to be known as Home Building Finance Ireland; to provide for the making available of financing by the company for residential development in the State; to amend the Finance (Local Property Tax) Act 2012 and the Freedom of Information Act 2014; and to provide for related matters.
[3rd December, 2018]
Be it enacted by the Oireachtas as follows: