HRI for contractors

What is a HRI qualifying contractor?

To qualify as a contractor for HRI, you must be registered for Value Added Tax (VAT) and Relevant Contracts Tax (RCT). You must also be registered for Revenue’s Online Service (ROS) and be tax compliant.


If you are not registered for VAT, as your turnover is below the VAT registration limit, you will still need to register.


If you are a principal contractor, you must be tax compliant. If you are a subcontractor, you must have a zero or 20% RCT rate.

If you are registered for RCT and have a 35% RCT rate, you will not qualify as a HRI contractor.

Next: What type of work qualifies under HRI?