Latest news and updates from MyRCT
A change in your RCT rate can impact every payment. Understand why it happens and what actions you need to take immediately.
Learn what the RCT Site Identifier Number SIN is, why it matters for contractors in Ireland, and how to use it correctly to avoid compliance issues.
Learn what happens when a subcontractor doesn’t have ROS access under RCT in Ireland, including higher tax rates, payment impacts, and how to fix it.
This guide breaks it down properly. No overcomplication, no guessing. Just a clear way to figure out whether you are a principal contractor or a subcontractor for RCT purposes, and why getting that right matters more than most people realise.
This guide explains what actually happens to RCT when a construction contract ends early, how Revenue looks at it, and what principal contractors should do to avoid turning a difficult situation into a tax problem.
At its core, RCT is a withholding tax system. Instead of waiting until the end of the year to collect tax, Revenue collects it at the time a payment is made. Think of it like a safety net. Revenue takes a portion upfront so tax liabilities do not quietly build up in the background. That simple idea shapes how the entire system works.
Relevant Contracts Tax is built around timing. Revenue expects to be notified before payment is made, not after. When that timing slips, consequences follow. Some are administrative, some are financial, and a few can be surprisingly serious if left unresolved.
At its core, RCT exists to make sure tax is collected in sectors where subcontracting is common and payments move quickly. Construction is the obvious one, but it is not the only one. Forestry and meat processing also fall under the system.
To understand how RCT applies to variations, it helps to stop thinking in terms of rules and start thinking in terms of timing. Revenue does not care when a variation was instructed or when it was argued over. Revenue only cares about when payment is made.
This guide explains how RCT applies specifically to property developers in Ireland. Not in abstract terms, but in practical, day to day reality. If you commission construction work, manage trades, or release staged payments, RCT is part of your compliance landscape whether you like it or not.