Chern & Co prepares and files RCT returns for Irish principal contractors and subcontractors in construction, forestry and meat processing: we handle your Relevant Contracts Tax notifications and returns on ROS, check the RCT rate that applies to each subcontractor (0%, 20% or 35%) and keep your deadlines, so you avoid surcharges and keep your subcontractors paid correctly.
You see every return before it is filed and approve it first.
Amending a payment notification after the deadline brings a surcharge, so we keep your notifications and returns on time.
Principal contractors and subcontractors in construction, forestry and meat processing in Ireland, including companies with non-resident directors who need a local tax agent for RCT.
For principal contractors, the RCT return is the Deduction Summary that Revenue prepares on ROS from your payment notifications for each return period. You check it, amend it if needed, and pay the RCT due.
RCT deducted from payments to subcontractors is paid to Revenue by the 23rd of the month after the return period.
0%, 20% or 35%. Revenue sets the rate for each subcontractor according to their tax compliance position and states it in the deduction authorisation.
Yes. You register for RCT on ROS, and you must be registered for Income Tax or Corporation Tax first. If you are not registered yet, see our RCT registration service.
The RCT deducted is credited against your tax liabilities and can be repaid where it exceeds them. We review your deductions and help you claim the credit.
Please note: we are required to collect and verify proof of ID and address under Anti-Money Laundering (AML) rules. We keep all client data secure and confidential.
Have questions? Contact us for a free consultation.
Disclaimer: The content of this page is for information purposes only and is subject to change. It does not constitute professional advice. No liability is accepted by Chern & Co for any actions taken or not taken in reliance on the information set out on this page. Professional, legal or tax advice should be obtained before taking or refraining from any action.
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Chern & Co Ltd is a Trust and Company Service Provider (TCSP) in Ireland, authorised and supervised by the Department of Justice.
Our official registration reference is TCSP APP/1211/2018, and we are listed in the public TCSP register maintained by the Irish Anti-Money Laundering Compliance Unit.
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