Revised Entrepreneur Relief

This relief is for you if you made gains from the disposal of business assets. There is a lifetime limit of €1 million for this relief on gains made on or after 1 January 2016. This relief replaced a relief that applied for the years 2014 and 2015.

With this relief, you must 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 such disposals are charged at 20%.