Notify a Relevant Contracts Tax (RCT) payment

The RCT payment service allows 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 allows 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 this service.

What you need to use the service

To use the service, you will need the:

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

How to access the service

You can access the service through ROS, by following 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 of a payment which has already been paid.