I paid 15 euro per share (which came from monthly deductions from my salary).
So that's €15 you paid, plus the €5 you've paid income tax on = €20.
That's your cost base for CGT.
An ESPP can bear a very close resemblanace to share options but is taxed differently. If your employer is deducting tax on the discounted portion of the share price (€5 in your example) I would confirm that it is being deducted as PAYE. If it is PAYE you do not need to file a tax return solely as a result of getting the shares as the tax would alreadly have been paid on it.
However if your employer is paying your tax, as a share option, under the RTSO scheme then you will also need to file an income tax return for the year in which you exercised the share options. For 2012 exercises the return date is 31 October 2013 and for 2013 exerciss the return date is 31 October 2014.
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