Information for Principal and Subcontractors in the Construction, Meat Processing and Forestry Sectors

New format of C2 Card

Each year Revenue systematically reviews half of its C2 holders’ database and renews the cards of those still entitled to hold such a card, for a further two years.

As part of Revenue’s ongoing review of security of the actual C2 Card, a slightly revised version has been introduced with effect from 1 January 2008. It will be phased in as follows:

• All new applicants from 1 January 2008 will be issued with the new card.
• C2 holders whose card expires on 31 December 2008, and who still qualify, will be issued with a new card as part of the renewal process later this year.
• C2 holders whose card expires on 31 December 2009, and who still qualify, will be issued with a new card as part of the renewal process at the end of 2009.

As the renewal process is split across two years, there will a transition period where authentic versions of both new and old style cards will be in circulation and may be presented to Principals until 31 December 2009. From 1 January 2010, only the new version will be in circulation.

The basic card remains exactly the same in terms of layout, hologram, magnetic strip and artwork, except for the addition of some dynamic security effects, which will incorporate the Revenue Logo, Castle Gates, Harp and the legend C2.

Principal Contractors need to be aware that they may be presented with the old or the new version of the card up to 31 December 2009. They should continue to carry out the relevant checks before applying for a payments card. A C2 should normally be presented in person to the Principal. When applying for a card (RCT 47) the Principal should:

• Examine the original C2 (certificate of authorisation);
• Check that the C2 bears the photograph of the person presenting it;
• Check that the C2 is still in date;
• If the C2 is in order, apply immediately for the payments card to the local Revenue District on Form RCT 46;
• When completing Form RCT 46, check that the sub-contractor’s signature on the RCT 46 matches that on the C2; and
• Check that the Subcontractor’s name on the RCT 46 is the same as that on the C2.

Further Information/Assistance

An insert, highlighting the changes on the new card, was included with the January Form RCT 30. Arrangements have been made to notify Revenue On Line Service (ROS) customers separately.

Should Principal Contractors have any concerns regarding the authenticity of any C2 Card presented to them, they should contact their local Revenue District.