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Relevant Contracts Tax (RCT)

Practical RCT Training. Vital Skills for Compliance and immediate impact.

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Relevant Contracts Tax (RCT)
Price
€300 IPASS member / €375 Non member
Dates
9th & 10th September
Time
10.00am to 1.00pm each day
Format
Online
Certification
IPASS Digital Credential

Trusted by Ireland’s leading organisations for Payroll training.

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Overview

  • Who is a Principal Contractor?
  • Who is a sub-contractor?
  • What are relevant construction operations?
  • What is a relevant contract?

  • Registration as a Principal Contractor
  • Registration of contracts by Principal Contractors
  • Submission of Payment Notifications to Revenue
  • Application of RCT to payments to sub-contractors

  • What happens if RCT is not deducted?
  • What payments are subject to RCT and what payments are not subject to RCT?
  • Tax clearance procedures for Public Sector contracts
  • Records and Penalties
  • Operation of Reverse Charge VAT on construction operations

Payment options

We offer several convenient payment options, including credit/debit card, bank transfer, and instalment plans. Select the method that best suits you and proceed with ease. If you need assistance, our support team is here to help.
Pay in full
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Choose your intake
  • RCT – 9-10 September 2026

    Non-member: 375.00 / Member: 300.00
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