The maximum relief will be €4000 @ 20% = €800 p.a. or €66.67 per month per person named on the mortgage (i.e. €133.34 for a couple) for first time buyers or €2540 @ 20% = €508 p.a. or €42.33 p.a. per person (i.e. €84.66 for a couple). See [broken link removed].