Revenue’s RCT Bulk Rate Review

Apr 01, 2019

Revenue will carry out a Bulk Rate Review (BRR) of all subcontractors in the eRCT system early this month. Subcontractors can use the self-review facility on ROS to check if any returns or payments are outstanding.

Revenue carries out a Bulk Rate Review (BRR) of all subcontractors in the eRCT system every April.  The BRR and Manual Rate Review will now take a taxpayer’s outstanding VAT Return of Trading Details into account when determining a rate.  Further information on the BRR can be found in Revenue’s Tax and Duty Manual.

Revenue wrote to approximately 200 principal contractors as a reminder of their obligation to correctly operate RCT in February.