Revised Entrepreneur Relief

You can claim relief from CGT if you've made gains from disposing of business assets. There is a lifetime limit of €1 million on the gains that you can claim relief on. The gains on disposals must be made on or after 1 January 2016. 

If you claim this relief, you have to pay CGT at the rate of 10% on gains from the disposal of business assets. This is reduced from the normal rate of 33%. Up to 31 December 2016, gains from this kind of disposal are charged at 20%.