Tax on sale of part of house site

I would be grateful for any answers to some questions.
I am selling a small portion of my site to a neighbour to give him better access to his garage. We're agreed on a figure 0f 9000. My questions are
What are my tax implications, will I have to pay CGT on this and how much ?
Also I understand if I sold the complete house and site I would not be liable for CGT as its my primary residence, does this apply to the sale of just a portion of the site ?
Thanks for any help you can give me

Under Section 604 TCA 97 A gain accruing to a indivual on the disposal of an interest in a private residence and grounds of up to 1 acre which have being occupied by him/her throughtout the period of ownership as his/hers only or main residence is exempt from CGT

Thanks for that info, sorry for the delay in replying but was away for a few days. Just one question, If I sold this little piece of the site and was exempt from CGT as you say, what would happen say if in a few years I decided to sell my house on its new and marginally smaller site, would I still get relief from CGT ?

if you sold this piece of land you be exempt from cgt provided it met the above criteria, and if you sold your house and smaller bit of land in a few yrs time and if it was still your principle private residence then you still be exempt from cgt due to ppr relief

Thanks for that info Ants09, much appreciated

Interestingly, it doesn't work the other way around i.e.if you sell your PPR first and then the land, the land sale wouldn't qualify completely.

Also, CGT relief only works on non-development land but as your land is being sold for access, it is extremely unlikely to fit this definition.

So to answer your original query (phew!), yes your sale is exempt for CGT.