Changes to RCT System

On 1st January 2012 the new electronic RCT system becomes obligatory for all Principal’s & Subcontractors.

The current paper-based system is being replaced by an electronic system where all interactions between Principal contractor and Revenue will be by electronic means. 

In the new system there will be three rates of RCT; 0%, 20%, 35%. Subcontractors who satisfy the current criteria for a C2 card will qualify for the 0% rate. In certain limited cases, subcontractors will be placed at 35% e.g.  subcontractors who are not registered with Revenue or where there are serious compliance issues to be addressed. All other subcontractors will be eligible for the standard 20% rate.

There will be no C2 cards in the new system.

All principals & subcontractors must ensure that they are registered for ROS as soon as possible as there will be no paper RCT forms in the new system. If assistance is required contact the ROS Helpdesk at 1890 201 106

Changes to new system :

–          Mandatory electronic communication

–          “Contract Notification” – Principals must notify the revenue of the relevant contract. Revenue will acknowledge the notification and advise the principal of the current rate of RCT applicable to the subcontractor

–          “Payment Notification” – Principals must notify the revenue of his or her intention to make a payment and state the gross amount to be paid. Failure to properly notify Revenue will leave principal liable for the RCT.

–          “Deduction Authorisation” – Upon receipt of the payment notification revenue will issue authorisation of the rate of tax and amount of tax to be deducted from the payment. The principal must give a copy of the deduction authorisation to the subcontractor.

–          A “ Deduction Summary” will be issued to the principal, either monthly or quarterly, listing all of the payments Revenue has been made aware of. If the summary is correct, the principal needs only to arrange payment on or before the due date for the return. If the summary is not correct, the principal should make the necessary amendments online and submit the return by the due date and arrange for payment of the RCT deducted on or before the due date. This new process will replace the RCT 30 return.

–          The annual RCT 35 return will no longer be required for the tax year 2012 onwards.

Principals – Important Notice

 Revenue will pre-populate the new system with contract information using data taken from each principal’s 2010 RCT 35 Return, Payments cards issued in 2011 and other data on Revenue’s systems. Principals should access the new system from 05th December 2011 to confirm what contracts have been automatically notified by revenue on their behalf and to make amendments if necessary.

For further information or our assistance please call our office on 059 9130422 or

 To view Revenue’s Information video please click on link below

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