Notify a Relevant Contracts Tax (RCT) payment

What is the RCT payment service?

This is an online service that enables principal contractors to notify Revenue of gross payments to be made to subcontractors. We will respond by authorising you to deduct tax, if any, from the payment. This service enables you to submit single or multiple payment notifications.

Who is the service for?

The RCT payment service is for principal contractors in the construction, forestry and meat processing sectors. You must be registered for the Revenue Online Service (ROS) to use the service.

What you need to use the service

You will need the following information to use the service:

  • the gross payment amount
  • date payment was made[1]
  • the rate applied
  • the reason for post-payment notification.

How to access the service

If you are a principal contractor and you are registered for ROS, sign in to ROS and follow these steps:

  • click on the 'My Services' homepage
  • select 'Manage Relevant Contracts Tax' option from 'Revenue Record' menu
  • select 'Input Payment Notification' from the RCT Service homepage. 

[1] If notification is a notice of a payment which has already been paid.