In a statement, the government said it will publish a Levelling Up white paper later this year.
A total of 2,460 homes were sold in the year ending 31 October 2020, compared to 4,035 the previous year.
However, the Foundation cautions that it far too early to tell whether this pandemic trend will prove be a long-term one for the UK.
The government expects 700,000 people to benefit in the first year of the scheme.
The card must be used in ‘bricks and mortar’ businesses within Northern Ireland and cannot be used online.