Revenue eBrief No. 032/26
04 February 2026
Relevant Contracts Tax
The following two Tax and Duty Manuals (TDMs) have been updated:
Tax and Duty Manual Part 18-02-01 has been updated in paragraph 3.1 to include additional guidance on the application of RCT to mixed contracts.
Tax and Duty Manual Part 18-02-02 has been updated in part 2, paragraph (d), to reflect changes introduced by section 21 of Finance Act 2025. Section 21 amended references to Housing legislation contained in section 530A of the Taxes Consolidation Act.
There is no change to the range of principals required to operate RCT on foot of the Finance Act change.