AATS, 7 The Old Fire Station, Dun Laoghaire, Co. Dublin
P: 01 2845622 F: 01 2301044
RCT applies to payments made by a principal contractor to a subcontractor under a relevant contract (this is a contract to carry out, or supply labour for the performance of relevant operations in the construction, forestry or meat processing industry. RCT applies to both resident and non-resident contractors operating in the construction, forestry or meat processing industry.
RCT is a tax deduction system whereby a principal contractor:
Deducts tax at 35% from payments to subcontractors for whom the principal contractor does not hold a relevant payments card (Form RCT 47*) and
Maintains a record of payments to all subcontractors regardless of whether he/she holds a relevant payments card for them.
Below are the key filing dates for RCT:
||Type of return and the period of the payment cover for each tax type
||RCT: RCT30 monthly return and payment for previous month
January - December
RELEVANT CONTRACTS TAX