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

566 Leases

This section provides that Schedule 14 applies for the purposes of the Capital Gains Tax Acts. That Schedule sets out detailed rules for the capital gains tax treatment of leases.

Relevant Date: Finance Act 2021