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This guide walks through how to register for RCT using the Revenue Online Service, step by step, in plain language. No jargon overload. No rushing. Just a clear explanation of what to do, why you are doing it, and what to watch out for along the way.
This blog clears that up. It explains how RCT used to work, why the old forms were phased out, and most importantly, how RCT actually works today. If you have ever wondered whether forms like RCT1, RCT46, or C2 cards still matter, this is where the confusion finally ends.
This article breaks down the most common RCT mistakes small contractors make, why they happen, and what you can do to avoid them without turning your evenings into paperwork marathons.
Relevant Contracts Tax compliance is one of those responsibilities that quietly sits in the background until something goes wrong. For principal contractors, the risk is higher because the legal obligation to operate RCT correctly sits mainly with you. One missed step can lead to tax exposure, penalties, or awkward conversations with subcontractors.
From Revenue’s perspective, retention payments are not special. They are not deferred income, conditional income, or optional payments. They are simply part of the contract value paid later. Understanding that single point makes the RCT rules around retention far easier to follow. This guide explains how Revenue treats retention payments and what principal contractors must do to stay compliant.
Renovations and refurbishments sit in a grey area for many property owners and developers. They feel smaller than full builds, more informal, sometimes even casual. A few trades on site, some staged payments, job done. That mindset is exactly why RCT causes so many problems in this space.
Joint venture property developments are common in Ireland. Two or more parties come together, pool resources, share risk, and deliver a project that might be too large or complex to handle alone. On paper, it often looks neat. In practice, especially when tax is involved, it can get messy fast.