23rd of the month after the RCT period (ROS).
RCT Monthly Return (Construction)
Relevant Contracts Tax monthly return for principal contractors in construction, forestry and meat processing. Filed and paid by the 23rd of the month following the period.
Who this applies to
- Principal contractors in construction sector
- Principal contractors in forestry and meat processing
- Any business engaging subcontractors above €5,000 in those sectors
What to file
Site Identification Number (SIN), payment notifications and deduction summaries via ROS.
How to file
Online through ROS using e-RCT system.
Payment due
Same date as return — RCT withheld must be paid to Revenue.
Penalties for missing this deadline
Default rate of 35% RCT applies if subcontractor doesn't have a deduction rate determination. Penalties for failure to operate RCT can be significant.
Filing checklist
- Register the contract on ROS before payment
- Get deduction rate (0%, 20%, 35%) from Revenue for each subcontractor
- Withhold RCT at the determined rate
- Submit deduction summary by the 23rd
- Pay RCT withheld to Revenue
Common mistakes to avoid
- Paying subcontractors before getting a deduction rate (35% default applies)
- Failing to register contracts on ROS
- Treating RCT and VAT incorrectly — they interact (Reverse Charge VAT in construction)
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