Self Build and Capital Gains Tax
Any gains made from your Principal Private Residence (PPR) are exempt from Capital Gains Tax (CGT), if the property has been your main home or residence and the total holding is not more than half a hectare (1 hectare = 2.2 acres). While no time limits are in place to have a minimum occupation period, there does need to be a genuine reason to be moving and any proceeds from the sale must be rolled over into the new home.
The decision will be based on your motivation for moving - which must not have been to make a profit, only to provide a home for you and your family. If you do make a regular habit of moving house, and if you cannot demostrate another viable income source, the Revenue could deem that you were trading and charge you Income Tax and/or Capital Gains Tax
