This month Revenue are reviewing the RCT deduction rates for all subcontractors in the eRCT system. Subcontractors and their agents can address any compliance issues now that may impact the RCT rate.

As per Revenue eBrief 036/18, subcontractors and their agents can ‘self-review’ in ROS, by selecting the Look-Up/Review Deduction Rate option from the Manage Relevant Contract Tax Service. Carrying out this self-review now may identify compliance issues to be resolved so that a 0 percent deduction rate can apply.

For more information read the Revenue Tax and Duty Manual Part 18-02-05.