CGT on investment property, previously PPR

Hi,

I have a question about the calculation of CGT on an investment property. The house was previously our primary residence.

We bought the house in 1999 for €180,000.
In 2004 we bought a new home and rented out the first house. It was valued at €380,000 approx at the time we first rented it out.

We are thinking of selling the investment property now. It is valued at approx €300,000 today. Can anyone help with CGT? Do we use the original purchase price or the value of the house when it became an investment property for CGT? What other costs are taken into account?

Thanks

The period of occupation plus the last 12 months is exempt.

CGT is calculated
proceeds less selling costs
Less
Original costs, stamp duty and legal costs, enhancement expenditure, indexation.

The taxable gain is reduced by the number of months it was your PPR plus 12 over total number of months ownership.

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