Ireland CGT: Revenue Updates the Interpretation of “Land”

On 31 July 2026 Revenue published eBrief No. 116/26, Interpretation of “Land”. Tax and Duty Manual Part 01-00-03 has been updated to reference the definition of land for capital gains tax (CGT) purposes as confirmed by the High Court in Cintra Infraestructuras Internacional SLU v The Revenue Commissioners [2023] IEHC 72.

For CGT purposes, Revenue states that land means a freehold or leasehold estate in land, or one of the lesser interests in land specified in section 11(4) of the Land and Conveyancing Law Reform Act 2009. That clarification matters wherever CGT liability turns on whether value derives from Irish land — including certain share disposals by non-residents and property-related exits by Irish residents.

Cintra concerned the meaning of “land in the State” in section 29(3)(a) of the Taxes Consolidation Act 1997 in the context of a non-resident company’s disposal of shares in an Irish company. Liability depended on whether those shares derived their value from Irish land.

The High Court analysis turned on proprietary interests in land rather than stretching “land” to cover every contractual licence or access right that might commercially relate to a site. Revenue’s eBrief now points practitioners to that confirmed CGT meaning inside Part 01-00-03 so computations and opinions start from the updated manual, not from outdated assumptions about licences automatically counting as land.

Always read the full Tax and Duty Manual and take transaction-specific advice — eBriefs summarise updates; they do not replace the manual or the judgment.

Before treating a disposal as Irish-land CGT (or assuming it is outside that charge), map the legal interest held: freehold, leasehold, or a lesser interest listed in section 11(4) of the 2009 Act. Contractual licences, PPP access rights, or pure service arrangements need careful analysis against the updated guidance and Cintra.

For share sales, document what the target company’s value actually derives from — estates in land versus other business assets, contracts, or goodwill. Keep title documents, lease abstracts, and valuation papers with the CGT file.

Landlords and developers disposing of Irish property should still diary CGT payment and return deadlines on Revenue’s calendar and keep acquisition, enhancement, and disposal costs in clear digital records. August VAT and PAYE deadlines remain separate obligations.

Clean acquisition and disposal schedules make CGT packs easier for your adviser to review against Revenue manuals. FinnAccountings helps Ireland and UK businesses organise bookkeeping and tax prep drafts with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser reviews filings. Start a free trial for review-ready packs — we prepare drafts; we do not file CGT returns or CG50 applications with Revenue on your behalf.

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See our Ireland August 2026 SME tax deadlines checklist and Revised Entrepreneur Relief briefing where business-asset disposals may interact with relief claims. Use the free tax calculator for high-level income-tax planning only — not for CGT computations.

Ireland August 2026 SME tax deadlines →