Which share price - after or before discount - should I use to calculate my CGT?

Sammy07

I work in medical company where we can buy company's shares at the discount. Value of that discount is added to my payslips and taxed monthly.
My question is, which share price - after or before discount - should I use to calculate my capital gains tax?

eggerb

See section 8 with examples in the following Revenue reference: https://www.revenue.ie/en/additional-incomes/documents/it72.pdf

Excerpt:
An individual who acquires any shares by the exercise of a share option is chargeable to CGT on any chargeable gain realised on the subsequent disposal of those shares. The tax is due on the difference between: (a) the sale price of the shares; and (b) the acquisition cost of the shares.

The acquisition cost of the shares for CGT purposes is calculated as follows: Where the shares are issued on the exercise of the option: Regardless of when the options are exercised the cost of acquisition is the sum of the following:
The cost (if any) of the option,
The price paid for shares on exercise of the option, and
The amount charged to income tax on the exercise of the option.