Electronic RCT System

All principal contractors in the construction, forestry and meat processing sectors are obliged to engage electronically with Revenue in the eRCT system and should:

The Revenue Commissioners have made regulations, entitled

which set out the detailed provisions governing operation of the scheme. The legislative framework for the new scheme is contained in sections 530A to 530V of the Taxes Consolidation Act 1997.

Important: Companies with in-house RCT software systems

pdfRevised procedures for Tax Clearance in respect of Public Service Contracts, Grants, Subsidies and similar type payments (Department of Finance Circulars 43/2006 and 44/2006) (PDF, 35KB) - Updated 26th July 2012

Information for Subcontractors on the RCT system


June 2016

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