cgt on land sale from principle primary residence

autogrow · 2025-11-12 17:21:32

Hi , am in the lucky position that a house can be built in our garden , has planning permission now for a house too , it's on my principle primary residence am I exempt from cgt if the sell a part of my land ? Thanks

12-11-2025 05:21PM

#1

autogrow

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Hi , am in the lucky position that a house can be built in our garden , has planning permission now for a house too , it's on my principle primary residence am I exempt from cgt if the sell a part of my land ? Thanks

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#2 12-11-2025 09:53PM

namenotavailablE

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It's unlikely to be exempt if the plot of land has 'development value'.
See this Revenue page (at the section titled 'Restriction if your property has development value') for an example of the treatment: https://www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/principal-private-residence-ppr-relief.aspx

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#3 02-12-2025 03:17AM

MarkitaLVaughn

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https://www.boards.ie/discussion/comment/123983913#Comment_123983913

Thank you for sharing!

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#4 02-12-2025 03:44AM

con747

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https://www.boards.ie/discussion/comment/124035242#Comment_124035242

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