CGT for sale of garden?

Hi all,

My mother sold the bulk of her side garden in Dublin to a builder 2 years ago, who subsequently built a house there.

She had bought the house in 1981 from Dub Corp for approx 5400 punts.

Using the money from the sale (eur80k), she had a house built in wexford which she is finally planning to move into in the new year (she has been using it as a holiday house for approx 9 months).

As the garden was part of her main residence (which I believe can include up to 1 acre), should she be liable for CGT on that sale, and will she be exempt from CGT when she finally sells the Dublin house?

Normally if you sell the garden before or at the same time you sell the house it will qualify for PPR.
However PPR relief does not apply to the part of the gain representing development value.

The house should be exempt from CGT ,if say for one year as well as the last year the house was not your mothers PPR and she owned the house for 23 years then she is liable to CGT on 1/23 of the gain.