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Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
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Revenue eBrief No. 66/2008

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

Relevant Payments Cards

It has come to Revenue's attention that a number of relevant payments cards (RCT 47) have issued to Principal Contractors in error. These cards were issued in the week commencing 8th December. The year shown on these cards is a year earlier than 2008.

Although the cards also bear the legend effective from 01/01/2009, they are invalid and should not be used

When Revenue issues a relevant payments card on foot of a Form RCT 46A, we also issue a notification to the subcontractor that a card has issued to the principal contractor. Subcontractors may have received such letters as a result of the error.

Revenue have identified the principals and subcontractors involved and are in the process of writing to both.

The principal contractors will be given a list of the cards that issued in error and asked to return them to Revenue. If they have already disposed of the cards, they will be asked to confirm same in writing.

The subcontractors will be advised that the notification issued in error.

The Revenue Commissioners apologise for any inconvenience caused by this matter.