Revenue has issued an eBrief setting out their position that the installation of water meters is a construction operation for the purpose of RCT. This is the position regardless of whether the installation of the water meter takes place as a stand-alone operation or as part of the installation of a system of water supply.

In eBrief No. 46/14 Revenue also confirm that Payments in respect of the hiring of plant and machinery with an operator is also considered a construction operation and therefore payments are subject to RCT. However, RCT does not apply where an operator is not provided with the machinery.

Revenue eBrief No. 46/14 is published on page 18.