Tag Archives: rct

In early September, Revenue will carry out a Bulk Rate Review (BRR) of all subcontractors in the eRCT system. Paragraph 3.5 of Revenue’s Manual on Relevant Contracts Tax for Subcontractors sets out the criteria used to determine whether 0%, 20% or 35% RCT rate deduction applies. Outstanding tax returns or payments can result in an […]

Following on from renewed activity in the construction sector recently we have seen a rise in enquiries for assistance with the operation of Relevant Contracts Tax (RCT). The Relevant Contracts Tax system has been completely revamped since 1st Jan 2012. Gone are the paper based RCTDC forms and C2 Cards that some would have been […]