Myself and my husband bought a house 4 years ago in Dublin and lived in it for one and a half years. We then had to move city and we bought a new house and rented out the first house. It has now been rented for 2 years. What is the situation with CGT? Will we always be liable to pay this no matter how long we have the house? If so what is the percentage that we would have to pay. The house is now probably worth €300,000, but we would still have a high mortagage on it, probabaly €220,000.