Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

31 Amount chargeable

Capital gains tax is charged on the aggregate amount of all chargeable gains accruing to a person for the year of assessment after deducting any allowable losses of that year and any unrelieved losses for an earlier year (but excluding losses incurred before the year 1974–75).

Relevant Date: Finance Act 2021