Relevant Contracts Tax (RCT)
Electronic RCT (eRCT) system for principal contractors
The eRCT system is a tax deduction at source system that applies to payments made under relevant contracts in the following sectors:
- construction
- meat processing
- forestry
If you are a principal contractor in those sectors you must make all transactions with Revenue electronically through the Revenue Online Service (ROS). You should:
- notify us of all relevant contracts
- notify us of payment details
- provide details to the subcontractor of the tax you will be deducting
- submit a deduction summary, which is a monthly or quarterly return
- pay us the RCT deducted from payments made to subcontractors.
Next: RCT for principal contractors