I don't know the calculation of CGT in the UK but you would be liable to pay CGT in Ireland on disposal.
If you are
resident or
ordinarily resident,
and domiciled in the State you are liable to CGT on worldwide gains. Therefore, if you dispose of a foreign asset, for example a property in another country or shares in a foreign company, Irish CGT will apply. Where foreign capital gains tax is paid a credit may be available against your Irish CGT for some, or all, of that amount. Foreign CGT, which can’t be taken into account for credit purposes, is deducted from the sale proceeds in calculating the gain.
In calculating CGT in Ireland you would use:
Cost Price: 100,000 + any costs of acquisition e.g solicitors fees, etc.,
Sale Price: 150,000 + any costs incurred on disposal e.g solicitors fees.,
Difference between the two is chargeable at 20%.
If you purchased the property prior to 31/12/02 there would be indexation on purchase price, check
www.revenue.ie for rates if this applies.