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Relevant contracts tax (RCT)

RCT is a withholding tax regime which applies to certain payments mainly within the energy, telecoms, construction, forestry and meat processing sectors. The Deloitte RCT specialists can provide training, consultancy and compliance solutions to minimise risk and have significant experience and success in dispute resolution with the Revenue Authorities.

What is RCT?


Relevant Contracts Tax (RCT) is a withholding tax mechanism to ensure those involved in construction, forestry and meat processing operations are tax-compliant.

The legislation obliges a person (the principal contractor) to retain tax from the amount payable to contractors/sub-contractors engaged to carry out relevant operations in the absence of specific Revenue authorisations.

Finance Act 2011 introduced significant changes to the operation of the RCT system. The new online system is effective from 1 January 2012 and all RCT compliance is now conducted online using the Revenue’s Online Service (ROS).

The definition of a principal contractor has been extended to include a person who carries out the installation, alteration or repair of telecommunications systems.

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