Relevant Contracts Tax

Electronic RCT System

What is Relevant Contracts Tax (RCT)?

RCT applies to payments made by a principal contractor to a subcontractor under a relevant contract (this is a contract to carry out, or supply labour for the performance of relevant operations in the construction, forestry or meat processing industry). RCT applies to both resident and non-resident contractors operating in the construction, forestry or meat processing industry.

How does RCT work?

RCT applies to the following:

RCT does not apply to professionals such as architects, surveyors etc.

Are you aware that the VAT Reverse Charge affects contractors involved in the provision of construction services that are subject to RCT? Further information on the VAT Reverse Charge.

Further information on the operation of RCT is available in the Tax & Duty Manuals Part 18, Sections 18.2.1 to 18.2.11

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