Selling a Self-Build in Ireland — CGT Exemption, As-Built Plans, and What Buyers Want
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Selling a self-build: CGT exempt if it's been your PPR. Have the as-built plans, BER, BCAR docs ready. Buyers want efficiency and quality.
Selling a self-build: CGT exempt if it's been your principal private residence (PPR). Have the as-built plans, BER certificate, BCAR documents (Commencement Notice, Certificate of Compliance, Assigned Certifier details) ready for the buyer. Buyers want efficiency and quality. An A1 BER, MVHR, heat pump, and a well-detailed build sell for 10–20% more than a basic build. Most Irish self-builds are sold through an estate agent. A premium build (BER A1, MVHR, heat pump) sells faster and for more than a standard build. The Daft Q1 2026 report shows new builds (including self-builds) sell for a premium over resales, especially with a high BER rating.
TL;DR
Selling a self-build: CGT exempt if it's been your principal private residence. Have the as-built plans, BER, BCAR docs ready.
Buyers want efficiency and quality. An A1 BER, MVHR, heat pump, and a well-detailed build sell for 10–20% more than a basic build.
Most Irish self-builds are sold through an estate agent. A premium build (BER A1, MVHR, heat pump) sells faster and for more than a standard build.
When this matters most
You're considering selling your self-build.
When this doesn't apply
You're not planning to sell.
Frequently asked questions
Do I pay CGT when I sell a self-build?
No, if it's been your principal private residence. PPR is exempt from CGT. If you've rented it out, the rental period is taxable.
What documents do I need to sell a self-build?
As-built plans, BER certificate, BCAR documents (Commencement Notice, Certificate of Compliance, Assigned Certifier), structural warranty documents, original planning permission, and the new Land Registry folio.
Do self-builds sell for more than resales?
Yes, typically 10–20% more, especially with a high BER rating. New builds with A1 BER, MVHR, and a heat pump are the most sought-after. The premium varies by location and BER.
Sources
Revenue Commissioners, CGT on residential property. https://www.revenue.ie/
Frequently asked questions
Do I pay CGT when I sell a self-build?
No, if it's been your principal private residence. PPR is exempt from CGT. If you've rented it out, the rental period is taxable.
What documents do I need to sell a self-build?
As-built plans, BER certificate, BCAR documents (Commencement Notice, Certificate of Compliance, Assigned Certifier), structural warranty documents, original planning permission, and the new Land Registry folio.
Do self-builds sell for more than resales?
Yes, typically 10–20% more, especially with a high BER rating. New builds with A1 BER, MVHR, and a heat pump are the most sought-after. The premium varies by location and BER.
When this matters most
You're considering selling your self-build.
When this doesn't apply
You're not planning to sell.
Where to go next
Next decision
The next step in your build sequence.