DT9887 | Double Taxation Relief Manual: Ireland: residents of the UK with gains in Ireland

Irish Capital Gains Tax law differs from United Kingdom law in that a person who is not resident or not ordinarily resident in Ireland can be charged on gains from the disposal of land or minerals in Ireland and rights, interest and other assets in relation to mining, minerals or the searching for minerals in Ireland. A resident of the United Kingdom, even though not resident in Ireland under Irish domestic law, may therefore be charged to Irish Capital Gains Tax on gains from the disposal of such assets (Article 14(1)). He is also chargeable to United Kingdom tax on such gains and credit relief is due for the Irish tax against the United Kingdom tax on the same gains.