A person who is resident or ordinarily resident in the Republic of Ireland (ROI) for a tax year chargeable to CGT on his worldwide gains in that tax year.

A person who is neither resident nor ordinarily resident in the ROI, is chargeable on the disposal of ROI:

(a) land,

(b) minerals or exploration rights,

(c) branch or agency assets.

A foreign-domiciled person is only chargeable on the disposal of non-ROI to the extent that he remits the proceeds into ROI (s 29).