RCT Services

Our dedicated team can offer assistance with RCT advisory services as well as compliance issues from both a principal and/or contractor perspective, including dealing with Revenue audits. The Deloitte RCT team is staffed by personnel drawn from Revenue and has a wealth of experience in dealing with RCT in various sectors, including property, construction, technology providers, power generation, PPPs, rail/transport networks and offshore activities.

We have experience of advising in all sectors of business for a range of clients from SMEs to multinationals, from start-ups to companies listing on a stock exchange, from the private sector to the public sector. 

The Deloitte Relevant Contracts Tax (RCT) team provides a one stop shop for all your RCT needs as a principal and/or as a sub-contractor. We can provide our RCT services separately or as part of a suite of tax, audit, consulting and financial services.

We focus on adding value to our clients in a practical and cost-efficient manner. Our RCT services include the following:

  • RCT consultancy, including its impact on all aspects of trade and day-to-day business
  • Providing training and compliance manuals on the practical operation of RCT tailored to suit your business needs
  • Advising on the RCT implications of property transactions
  • Conducting RCT reviews to identify risk areas and recommending strategies to mitigate risk and potential RCT costs
  • Preparing and filing RCT unprompted/prompted voluntary disclosures with Revenue
  • Assisting with Revenue audits, including carrying out a pre-audit review, and interacting and negotiating with Revenue
  • Mitigating the penalties and interest regarding an RCT liability following a Revenue audit
    Conducting RCT reconciliations for VAT & RCT (Revenue programme)
  • Assistance with RCT compliance; input contract notifications, payment notifications and review deductions summaries
  • Application to Revenue for the zero per cent rate of RCT for subcontractors
  • Obtaining RCT refunds for both resident/non-resident individuals and companies
  • Conducting due diligence reports