# RCT Accountant Ireland for Contractors | ARAN Accounting

> RCT support for Irish construction principals and subcontractors: registration, contract and payment notifications, rate reviews, returns and reconciliation.

URL: https://aran-accounting.ie/en/rct-accountant-ireland
Language: en
Published: 2026-10-14
Last updated: 2026-10-14
Author: Rafael Arantes - Registered Tax Agent (TAIN), founder of ARAN Accounting

## Summary

ARAN helps construction principals and subcontractors register, keep ROS notifications in order, understand deduction rates and reconcile RCT with the wider tax return.

- RCT applies to relevant contracts in construction, forestry and meat processing.
- Principals must notify contracts and payments through ROS before paying subcontractors.
- A subcontractor's compliance record can affect whether the deduction rate is 0%, 20% or 35%.

## Frequently asked questions

Q: What are the current RCT rates?
A: Revenue currently applies 0%, 20% or 35%, depending on the subcontractor's registration and compliance record.

Q: When must a principal notify a payment?
A: The gross payment and payment date should be notified to Revenue before the payment is made, so Revenue can issue the deduction authorisation.

Q: Does RCT apply to every construction payment?
A: No. It applies to relevant contracts where the statutory conditions are met. The relationship and the work must be reviewed; an employee must not be treated as an RCT subcontractor.

Q: Can ARAN help if my RCT rate went to 35%?
A: Yes. We first identify the registration or compliance issues shown in ROS, correct what can be corrected, and then assess the appropriate review route.

Q: Do you work with both sole traders and limited companies?
A: Yes. RCT can interact with a sole trader's Form 11 or a company's CT1, as well as VAT and payroll obligations.

## Sources

- Revenue: Relevant Contracts Tax overview: https://www.revenue.ie/en/self-assessment-and-self-employment/rct/index.aspx
- Revenue: RCT for principal contractors: https://www.revenue.ie/en/self-assessment-and-self-employment/rct/rct-principal-contractors.aspx
- Revenue: Notifications for principal contractors: https://www.revenue.ie/en/self-assessment-and-self-employment/rct/notifications-principal-contractors.aspx
- Revenue: RCT for subcontractors: https://www.revenue.ie/en/self-assessment-and-self-employment/rct/rct-subcontractors.aspx

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Full ARAN Accounting profile: https://aran-accounting.ie/llms.txt