Relevant Contract Tax (RCT)

Relevant Contracts Tax (RCT) is a withholding tax which the Revenue requires Principals operating in the construction, forestry and meat-processing sectors, to withhold from a sub-contractor engaged in a contract to carry out works on their behalf. It can be quite a complex area and the penalties for non-compliance with Revenue can be expensive.

For a small fee, we will register as your agent on Revenue's online system (ROS) and will complete the following on your behalf:

  • Notify Revenue of all Relevant Contracts
  • Notify Revenue of payment details
  • Provide details for the sub-contractor of the tax you will be deducting
  • Submit a deduction summary which will be a monthly or quarterly return
  • Notify you of what payment you need to make to Revenue and when

We will fulfill your RCT requirements for an annual fee from just €199.

Request information pack

Contact us

info@smallbusinesspayroll.ie

087 389 9211