Relevant contracts tax 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 neat processing industry) Relevant Contracts Tax applies to both resident and non-resident contractors operating in the construction, forestry or meat processing industry.

Relevant Contracts Tax 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.

At John McCarrick & Associates we offer a wide range of services with regard to Relevant Contracts Tax:

• The registration process with regard to Relevant Contracts Tax.
• We will apply for relevant payments cards for subcontractors (who hold a c2) on your behalf and update them accordingly throughout the year.
• We maintain a record of payments to all subcontractor payments and prepare RCTDC tax certificates when required.
• The completion and submission of monthly RCT30 returns.
• The completion and submission of yearly RCT35 returns.
• We will ensure that all your returns with regard to RCT are submitted on time.
• The collection and filing of important documentation.
• We communicate with the Revenue Commissioners on your behalf if required.

If you have any queries with regard to Relevant Contracts Tax, please call us and a qualified person shall guide you through any complexities that you may experience