Taxes Consolidation Act 1997 section 29

Persons chargeable

Section 29 sets out who is chargeable to capital gains tax (CGT) and the extent to which they are chargeable, depending on their residence, ordinary residence, and domicile status.

• A person resident or ordinarily resident in the State is chargeable to CGT on all chargeable gains, wherever the assets are situated, but a non-domiciled individual is taxed on foreign gains only to the extent that they are remitted to the State.
• A person who is neither resident nor ordinarily resident in the State is chargeable to CGT only on gains from disposing of Irish land, minerals, mining rights, exploration or exploitation rights, assets used in an Irish branch or agency, and (for overseas life assurance companies) overseas assets backing Irish branch liabilities.
• The CGT charge extends to unquoted shares that derive their value, or the greater part of their value, from Irish land, minerals, or Continental Shelf exploration or exploitation rights, and anti-avoidance rules apply to prevent artificial manipulation of share values.
• A person who disagrees with a Revenue decision on domicile or ordinary residence may appeal to the Appeal Commissioners within two months of the date of the decision notice.