Rental property bought 20 years ago. Rented out for 10 years to students, then daughter of owner lived there for 10 years (rent free).
Is there any CGT relief available?
I presume you mean specifically in relation to the daughter having lived there for 10 years rent free and not more generally (e.g. annual personal CGT allowance, other expenses allowable against CGT, etc.)?
My understanding is that relief in this context might only be an issue if she was a dependent (think incapacitated) relative to whom the accommodation was made available. E.g.:
Capital Gains Tax An individual’s principal private residence, together with land occupied as its gardens or grounds up to a maximum of one acre, is exempt from CGT if the individual has used it as his / her principal private residence throughout his / her period of ownership. In addition to...
parfreymurphy.ie
However I am not a tax expert so get independent professional advice if necessary.