Revenue eBrief No. 212/19

12 December 2019

Capital Gains Tax (CGT) - Exemption of certain compensation payments

Tax and Duty Manual Part 19-07-10 has been updated to include details of the CGT exemption introduced in Finance Act 2017 in respect of compensation payments made to individuals under the 2017 Voluntary Homeowners Relocation Scheme and in respect of gains on disposals of certain land to the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs.