Revenue E-Brief

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Revenue E-Brief Issue 09, 13 February 2013

Amended Regulations for Relevant Contracts Tax (RCT)

The Revenue Commissioners have made amended regulations governing the operation of RCT, entitled Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. 576 of 2012). The Regulations (PDF, 69.2KB) replace the Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. 651 of 2011).

The main change from the earlier Regulations involves enhanced engagement with subcontractors in relation to the application of RCT to contracts and payments under those contracts.

Detailed information in relation to the operation of RCT is available on the Revenue website at Taxes & Duties – Relevant Contracts Tax.