Capital Gains Tax on Site OVER 1 Acre


New Member
I am in the middle of the planning process for what will hopefully be our home for my wife and I. We plan to build a bungalow on my Father's farm. The site is elevated and thus requires a 110m entrance roadway to access the location of the house itself. The result of this is that we have taken the overall size of the site to 1.78 acres and over the 1 acre threshold stipulated by the Revenue. Can someone advise on the wisest course of action to take in regards to minimising the CGT implications?



Registered User
Maybe CGT retirement relief may apply to your father?

If not, and I am not sure if this is possible - Could the 110m entrance (right of way) be transferred at a later stage? The 110m entrance also used as a farm right of way?

The first transfer would be for the site where the house is built (less than 1 acre). That would qualify for the reliefs.

The 2nd transfer in the future would be to transfer the right of way from your father to you. There may be a tax cost to this but with the gift threshold and CGT retirement relief for over 55/65’s may then apply to your father. If the CGT relief didn’t apply, I would assume the tax cost would be smaller than transferring all at once.

Assuming you are getting a mortgage, Not sure if the bank would agree to this, but you could register the right of way and enter into an agreement with your father for full use of right of way.
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