Selling sites is GCT payable ?

[Rocky4]

Hi
My brother in law had the farm and it's land signed over to him last year, he has built his own house on the land, he now wants to sell two sites , Is capital gains tax payable on these sites ? They are worth about 35K each
Thanks for your replies

 

[Vanilla]

We would have to know the value placed on the sites/land at the date of transfer or the purchase price as applicable.

Also did he avail of any CAT/SD relief on the transfer which might be clawed back in the event of a sale?

 

[ubiquitous]

€35k seems a very low value for a site. Is this in Ireland?