When considering the sale of my apartment in August this year, I was assured that, although I am non-resident, as the property had been purchased in 1989 (March) it would qualify for a discount off the CGT of 11.11% p.a. for the number of years owned between 1989 and 1996 (minus the first two years).

Now that I am virtually on the threshold of selling, my Estate Agent tells me this does not apply - any confirmation either way?

To further complicate matters - I have discovered that there will be new rates applied from January 2010 - 19% on first 6000 euros and 21% thereafter. Again - please - anyone able to confirm?

Many thanks.