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