Relevant Contracts Tax (RCT) Changes 2012

From 1st January 2012, all RCT related contactsbetween the principal (or agent on behalf of the principal) and Revenue will be through an on-line process (mandatory electronic communication for all principals). This affects those contractors performing relevant operations in the construction, forestry and meat processing sectors.

Revenue will be providing information sessions on the new RCTsystem in the Autumn and will issue invitations to all contractors (principals and subcontractors) who are registered for RCT. Agents will also be invited.

Regular updates on the new RCT system are available on theRevenue website > Taxes& Duties > Relevant Contracts Tax > Changes to RCT System.

If you require any further information please contact OSK.

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