Hi!
There is relief from CGT where you sell your PPR.
The main condition to get full relief is that you must have resided in the house as your PPR for the duration of the period of ownership.
There are some exceptions to this rule; being required to work elsewher in the country for up to three years or abroad with no time limit.
The last 12 months you are deemed to occupy regardless of whether you do.
Full relief is also dependent on there not being any development value attaching to the house for example, selling a two bed house in central Dublin for €5m because a developer wants access to a site behind.
So in a simple answer yes there is relief available on any gain but as usual with tax subject to conditions.
If you have any other questions shout!!