If she is selling her PPR and it was never rented out, other than under the rent a room scheme, then there should be no tax (SD clawback, CGT, income tax on rental income) implications. If she was renting the apartment up to now then she is liable for investor SD on the purchase (via the clawback if not already paid), potentially CGT on a part of any future gain and income tax on the rental income. If it was lying vacant for more than a year while she lived in her Limerick PPR then it may or may not be categorised as an investment property by Revenue. I'm not sure on that. Is that of any help? If in doubt get expert tax advice from an independent, professional tax advisor.