Relevant Contracts Tax (RCT)

What activities are covered under RCT?

Relevant Contracts Tax (RCT) covers certain activities from the construction, forestry and meat-processing sectors.

Construction activities under RCT include:

constructing, altering, repairing, extending or demolishing:
- buildings or structures
- works that are part of the land
installing, altering or repairing:
- security systems
- lighting systems
- heating systems
- air conditioning systems
- soundproofing systems
- ventilation systems
- power supply systems
- drainage systems
- sanitation systems
- water supply systems
- telecommunications systems
cleaning buildings internally and externally in the course of their construction, alteration or repair (not including normal maintenance)
works which are an essential part of, are in preparation for, or are completing other construction work. This includes:
- site-clearing
- earth-moving
- excavating
- tunnelling
- boring
- laying foundations
- erecting scaffolding
- site restoration
- landscaping
- providing roadways and other access works
works that form an essential part of, are in preparation for, or complete works such as drilling for minerals, oil, natural gas or other natural resources
transporting someone else's materials or machinery for use in any of the activities listed above (known as haulage for hire).

See the Relevant Contracts Tax Manual for a complete list of all operations.

Forestry activities under RCT include:

thinning, lopping, felling or planting trees in woods, forests or other plantations
maintaining woods, forests and plantations
preparing land for planting (this includes woods or forests that have been harvested)
hauling thinned, lopped or felled trees
processing wood in sawmills or similar premises
transporting someone else's materials or machinery for use in any of the activities listed above (known as haulage for hire).

Meat processing activities under RCT include:

slaughtering certain animals and poultry
catching domestic fowl, turkeys, guinea-fowl, ducks or geese
cutting, boning, sorting, packaging, rewrapping or branding certain slaughtered animals and poultry (and any other similar processes)
preserving or rendering the carcasses of slaughtered animals and poultry
loading, unloading and hauling carcasses at any premises where the above activities take place
cleaning any premises where the above activities take place
grading, transporting and determining the sex of day-old chicks
transporting someone else's animals, poultry, materials, machinery or other goods connected to any of the activities listed above (known as haulage for hire).