Relevant Contracts Tax (RCT)

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

• telecommunication 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 works. 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).

Forestry activities under RCT include:

• thinning, looping, 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 wood in sawmills or similar premises

• transporting someone else's materials or machinery for use in any activities    listed above (known as haulage for hire).

Meat processing activities under RCT includes:

• 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 or 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).