Hi, looking for some advise re CGT. We recently purchased a site for cash plus a site I had inherted about 10 years ago. The site is now valued at 50k but on inherting it from my parents, it was about 10k. Since we basically moved location by swapping the site, are we liable for 30% CGT on the 40k difference ? I know relief is €1,270 per individual and we can add the costs of transfer but we wanted to double check if anyone knew if we were liable as first time builders/buyers or if there is any other information I may not know off.