Irish Revenue Commissioners

Important information for Principals and Subcontractors in the Construction, Forestry and Meat Processing Sectors

Processing Relevant Payments Card requests [Form RCT 46 and Form RCT 46A] and C2 applications [Form RCT 5 and Form PC5(a)]

Applications for a Relevant Payments Card (RCT 47)

2008:

Where a relevant payments card (RCT 47) is required for the current year, the principal and subcontractor should apply as soon as possible on Form RCT 46. Where Form RCT 46 is received after 12th December, it will not be possible to guarantee delivery of the relevant payments card before Christmas. Payments made without the relevant payments card must be subjected to Relevant Contracts Tax (RCT) at 35%.

2009:

Principals using Forms RCT 46 or RCT 46A to order relevant payments cards (RCT 47) for new and/or ongoing contracts for next year, are reminded to submit these as soon as possible to ensure timely delivery of the cards. The Form RCT 46A should only be used where an ongoing contract is likely to extend into next year and each subcontractor's current C2 number should be quoted.

Forms RCT 46 and RCT 46A are available on the Revenue website.

Applications for a C2 card

Applications for new C2 cards should be submitted as soon as possible.While every effort is made to process C2 applications as quickly as possible, time must be allowed for the actual production and delivery of the C2 card with digitised photograph and signature. Agents should ensure that the applications are properly completed, and that relevant supporting documentation is included with the application.

Forms RCT 5 (C2 application form) are available on the Revenue website. However applicants must also submit a photocard [PC5(a)], which is only available from your local Revenue office.

Renewal of C2 cards

For information on the renewal of C2 cards with an expiry date of 31 December 2008, please see Revenue eBrief 56 of 2008.