Section 31 Amount chargeable Can losses be claimed against gains? CGT is charged on total chargeable gains accruing to an individual in a tax year, less: (a) allowable losses for that year, and (b) unrelieved allowable losses from previous years.

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.