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Tax and home-buying schemes

What is Lifetime ISA (LISA)?

A savings account with a government bonus that can be used for an eligible first-home purchase.

Definition

Eligible savers can contribute up to the statutory annual limit and receive a government bonus. For a first-home withdrawal, current rules include a property-price cap, a minimum period since the first payment, purchase with a mortgage and payment through a conveyancer. An unauthorised withdrawal charge can apply.

Practical example

Two eligible first-time buyers purchasing together can each use their own LISA if both satisfy the rules.

Why it matters

Check the property price, account age and conveyancer process before relying on the funds for exchange or completion.

Lifetime ISA first-time buyer guide

Source and review

Reviewed 16 July 2026. Product criteria and rules can change.

GOV.UK: Lifetime ISA

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