Revenue eBrief No. 116/26
31 July 2026
Interpretation of "Land"
Tax and Duty Manual Part 01-00-03 (Interpretation of "Land") has been updated to make reference to the definition of land for CGT purposes as confirmed by the High Court in Cintra Infraestructureas Internacional SLU v The Revenue Commissioners [2023] IEHC 72.
Land for CGT purposes means a freehold or leasehold estate in land or one of the lesser interests in land specified in section 11(4) of the Land and Conveyancing Law Reform Act 2009.