A notice about cookies

This website uses cookies. Some cookies may have been set already. To find out more about our use of cookies you can visit our Privacy policy. By browsing this website, you agree to our use of cookies.


This is a prototype - your feedback will help us to improve it.


Public Consultation - CGT Entrepreneur Relief

From: Department of Finance
Open for submissions from: 3 May 2019, 17:00
Closed on: 24 May 2019, 17:00

Public Consultation Paper - CGT Entrepreneur Relief



The Revised Capital Gains Tax Entrepreneur Relief was introduced in Budget 2016 and brought into law in Finance Act, 2015. It provided that a 20% rate of CGT applies in respect of a chargeable gain or chargeable gains on a disposal or disposals of qualifying business assets on or after 1 January 2016 up to a lifetime limit of €1m. The 20% rate was reduced to 10% by Section 26 Finance Act 2016 in the case of disposals made on or after 1 January 2017 with no other changes made to the Relief.

The express aim of the relief is to improve the environment for entrepreneurs and business people setting up or carrying on productive business activities in the State.

Consultation Process

This written consultation will run until Friday 24 May 2019.

How to Respond

The preferred means of response is by email to: CGTERconsultation2019@finance.gov.ie

Alternatively, you may respond by post to:

CGT Entrepreneur Relief Public Consultation
Address: Room 3.3, 14-16 Merrion Row, Department of Finance, Government Buildings, Upper Merrion Street, Dublin 2, D02 R583

When responding, please indicate if you are a business, business professional, adviser, representative body or member of the public.