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Capital Gains Tax & Capital Acquisitions Tax
Capital Gains Tax
The relief on certain disposals of land or buildings previously known as the 7-year CGT relief has been relaxed and disposals of qualifying assets between years four and seven post-acquisition are now exempt.
Capital Acquisitions Tax
Group thresholds remain unchanged, as follows:
Group A | Group B | Group C | Parent to child | Close relations | Relationship other than Group A or Group B | €310,000 | €32,500 | €16,250 |
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