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)).