Yes, all of that expenditure feeds into the formula, but it is adjusted to account for the period that the property was your PPR.
Let's assume you owned it for 20 years (1998 to 2018).
For 10 years, it was your PPR, and there's always an additional deemed 12 months, so 11 years of total PPR relief.
- You bought it in 1998 and presumably incurred costs in relation to the transaction (e.g. fees, legals, stamp duty perhaps, etc). These would be allowable, as would your disposal costs.
- The above qualifies for indexation (see Revenue.ie for the relevant multiplier). If the kitchen or bathroom were done pre-2003, they might too.
- Broadly, 11/20 of the gain (55%) will be exempt and 9/20 of the costs (45%) will be alllowable. This will be dealt with in the calculation.
Gordon