530I New Scheme of Relevant Contracts Tax

Section 530I provides for determination by the Revenue Commissioners as to whether a subcontractor satisfies the ‘zero rate’ criteria of section 530G, the ‘standard rate’ criteria of section 530H or neither. The section provides an appeal mechanism for subcontractors aggrieved by a Revenue determination. It also removes the need for Revenue to make a determination (i) until 30 days after a previous determination; (ii) while an appeal is awaiting determination; or (iii) until 30 days after an appeal determination.

Relevant Date: Finance Act 2019