In general, CGT is charged on the value of the capital gain made on the disposal of an asset. The current rate of CGT has stood at 33% cent for disposals made from 6 December 2012. Ireland’s CGT regime includes a number of exemptions and reliefs. More information on CGT reliefs
(https://www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/index.aspx) and exemptions (https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/what-is-exempt-from-cgt.aspx) are available on the Revenue website.
I am advised by Revenue that information in respect of Capital Gains Tax (CGT), including the types of asset disposal giving rise to taxable gains, for the most recent years available, is published on the Revenue website at link:
https://www.revenue.ie/en/corporate/documents/statistics/income-distributors/summary-of-capital-gains-tax-returns.pdf.
A breakdown by county for CGT receipts is also published at link: https://www.revenue.ie/en/corporate/documents/statistics/receipts/net-receipts-by-county.pdf .
A breakdown by age and income is not available by year. However, the Deputy may be interested in the analysis included at link: https://www.revenue.ie/en/corporate/documents/research/capital-taxes-profile.pdf, which includes information on the incomes of individuals making CGT payments.
Any changes to the CGT regime are considered in the context of annual Budget and Finance Bill process.