When you dispose of a foreign property you may have to pay CGT in the country the property is in.
When do you pay Irish CGT?
If you dispose of a foreign property, and are
resident or ordinarily resident in Ireland, you must pay
Irish CGT.
You might be resident but not domiciled in Ireland. If you are, you will only have to pay Irish CGT on the money that you bring into Ireland.
You might have disposed of a UK property before 20 November 2008. If you did, you must pay Irish CGT on the full amount, regardless of your domicile status