Irish or UK CGT tax on UK investment property...?

[Joanne]

If someone is resident in Ireland (excluding Northern Ireland), and buys an investment residential property in the UK, keeps it for a few years and then sells - all whilst resident in Ireland - do they pay Irish capital gains tax (20%) or UK capital gains tax (40%)?

 

[xeresod]

Irish CGT, the UK don't charge it to non-residents.