Relevant Contracts Tax (RCT) - Important note to C2 applications

The new RCT system will go live on 1 January 2012 and Principal Contractors will be able to access the new system from 28 November 2011 to allow them notify Revenue of the contracts that will be rolling over into 2012 or make amendments to these contracts.

In general, subcontractors with a valid C2 on 25 November 2011 will qualify for the zero rate from 1 January 2012 and this rate will remain until 31 March 2012.

To ensure that pdfC2 (PDF, 217 KB) applications are processed on time, they must be submitted as soon as possible. 

Tax advisors should ensure that such applications are properly completed and that the relevant supporting documentation is included. While every effort will be made to process the C2 applications as quickly as possible, time must be allowed for the actual production and delivery of the C2 card with digitised photograph and signature.

It is not possible to guarantee that applications received after the 11 November 2011 will be processed in time for the zero rate to apply from 1 January 2012.

pdfForms RCT 5
(PDF,114 KB) (C2 application form) are available online in the RCT Forms Section of the Revenue website and applicants must also submit a photocard [PC5(a)], which is only available from your local Revenue office.

If you would like further information regarding Relevant Contracts Tax (RCT), please contact a member of our professional Team on +353 74 912 2820 or email us at:



Disclaimer information:

The information contained in this update may be subject to change and accordingly is not a substitute for professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional advisor. This firm shall not be responsible for any loss whatsoever sustained by any person who relies on this update.