650 Exclusion of certain disposals

The special capital gains tax rules relating to disposals of development land as set out in section 651 (restriction on indexation relief), 652 (non-availability of roll-over relief) and 653 (restriction of loss relief) do not apply to such a disposal by an individual in a year of assessment where the total consideration received from all such disposals by the individual in the year does not exceed €19,050. This section only applies to individuals – it does not apply to companies, trustees or other non-corporate bodies.

Relevant Date: Finance Act 2021