Moving abroad CGT on home

[misemoi]

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.

Am I also allowed to rent my home when away and still benefit from this disregard?

 

[Horatio]

You would need to be tax resident in the foreign country before you would be CGT exempt.
182 days in a single calendar year in said country will typically gain you tax residency.

I'm not so clear on the situation with renting a property in Ireland while tax resident abroad.

I believe you would be liable for Irish tax on the rental income. If the country you move to, & become tax resident in, has a double taxation agreement with Ireland then the tax you pay in Ireland on your rental income would be reckonable (deductible) against the Tax liability for the rental proprty in the country where you wil be newly tax resident. Hope that make sense & is accurate.

For what it's worth renting out a house in Ireland as an abenteee landlord might not be worth the candle.
Unless I had a high end rental property rented out to a corporation or other presumably reliable & well heeled tenant, I think I'd sell up before I'd rent as an Absentee landlord.

 

[ClubMan]

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.

Are you referring to this?

Principal Private Residence (PPR) Relief

This is an explanation of what relief on cgt is available for a Principal Private Residence (PPR)

www.revenue.ie

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
• ...

Am I also allowed to rent my home when away and still benefit from this disregard?

I'm fairly sure that the answer is "no". But you might want to start here:

Letting Irish property while you are abroad

What to do if you are leaving Ireland and will be renting Irish property while you are abroad.

www.revenue.ie

 

[Gordon Gekko]

You lose the CGT exemption whilst abroad and you’re taxable on any rent. Irish property assets are subject to Irish CGT. There are some carve-outs where you’re seconded overseas.