Are you referring to this?My understanding is that if I were to move outside of Ireland that any time away would be disregarded for CGT, assuming on return I move back into my home.
Restriction if you have not always lived in the property
You can only claim for the time you lived in the property.
Absences considered as living in the property
You will be considered to have lived in your property where:
- you could not live in the property because your employer required you to live elsewhere (up to a four-year maximum.)
- you had a job, all the duties of which were performed outside the Republic of Ireland
- ...
I'm fairly sure that the answer is "no". But you might want to start here:Am I also allowed to rent my home when away and still benefit from this disregard?