Revenue eBrief No. 126/25
24 June 2025
Relevant Contracts Tax
The guidance in Tax and Duty Manual 18-02-01 'Relevant Contracts Tax: Relevant Operations' has been updated in section 3.1 to confirm the RCT position in relation to -
- contracts that include both the construction of property and the sale of land (3.1(a)); and
- the deployment of temporary installations on a site (3.1(e)).