Residence

A person who is resident or ordinarily resident in the Republic of Ireland (ROI) for a tax year chargeable to CGT on his worldwide gains in that tax year.

A person who is neither resident nor ordinarily resident in the ROI, is chargeable on the disposal of ROI:

  • land,
  • minerals or exploration rights,
  • branch or agency assets.

A foreign-domiciled person is only chargeable on the disposal of non-ROI assets to the extent that he remits the sale proceeds into ROI (s 29).

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