Revenue E-Brief

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Revenue E-Brief Issue 48/2006, 1st December 2006

Important information for Principals and Subcontractors in the Construction, Meat Processing and Forestry Sectors

A. Processing C2 applications and Relevant Payments Card requests (Form RCT 5, Form PC5(a), Form RCT 46 and Form RCT 46A)

C2 Applicants

While every effort is made to process 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.

Applications should be made immediately to ensure delivery of the C2 before Christmas. Agents should also ensure that the applications are properly completed, and that relevant supporting documentation is included with the application.

Forms RCT 5 (C2 application form) are available for download from the Construction Industry Project page on the Revenue website owever applicants must also submit a photocard (PC5A), which is only available from your local Revenue office.

Payment Card Applications


Where a payments card (RCT 47) is required for the current year, the principal and subcontractor should apply as soon as possible on the Form RCT 46. Where the Form RCT 46 is received after 11th December, it will not be possible to guarantee delivery of the payments card before Christmas. Payments made without the payments card must be subjected to Relevant Contracts Tax (RCT) at 35%.


Principals using Form RCT 46A to order payments cards for next year should submit these as soon as possible to ensure timely delivery of the cards. The Form RCT 46A should only be used where an ongoing contract is likely to extend into next year and each subcontractor's current C2 number should be quoted.

Forms RCT 46 and RCT 46A are available for download from the Revenue website

B. Forms RCT35 2006 - Due Date 15th February 2007. Changes in filing arrangements and the need for care in completing the Form.

Forms RCT35 will shortly be issuing for 2006. The filing date for these returns is the 15th February 2007. Changes have been made to the filing arrangements for next year. Principals and their advisors should note that this form should be returned to P.O. Box 354, Office of Collector General, Sarsfield House, Limerick. Instructions will be included on the Forms.

Returns for earlier years should continue to be sent to the local Revenue office.

Agents are reminded that all principal contractors who have made a payment to a subcontractor under a relevant contract must make a return even if Revenue have not issued the return. There is an obligation on Principal Contractors to register with Revenue, and where this has not happened, their local Revenue office should be informed immediately.

Points to note in completing the Form RCT35:

  • The declaration on the front of the form must be signed by the principal contractor.
  • The declaration must include the gross payments made and tax deducted.
  • Where there is a declaration, there must be a listing.
  • Where there is a listing, there must be a declaration.
  • The entries on the form must be legible.
  • Full information must be completed for each subcontractor. In particular, the full name and address of the contractor must be shown. The tax number or PPS number must be quoted where available. The date of birth should be quoted in the case of individuals. The RCT 47 card number should always be quoted where one was received.

Forms that are not completed correctly will be returned for correction, which may result in your missing the filing deadline. Furthermore, forms that are not fully or are inaccurately completed may give rise to unnecessary correspondence or audits.

Forms RCT35 can be filed using the Revenue On-Line Service (ROS). Agents using the Revenue-on-Line Service should also ensure that all their clients are registered under their Tax Adviser Identification Number (TAIN) on Revenue's system for RCT purposes. Agents can use ROS to check their client list and the tax heads for which each client is set up. If the client list is not up to date, contact should be made with the local tax office to have it updated.

You can obtain details of your local tax office by accessing Revenue's website and clicking on the contact locator on the home page. Revenue On-Line Service is the easiest and quickest way to meet your tax obligations.

C. Stamp Duty Questionnaire

In October 2006, questionnaires were issued to a small random sample of property developers. The purpose of the questionnaire was to gather statistical data regarding the application of the stamp duty code to land development. Revenue are now analysing the responses in preparing a report for the Minister for Finance.

We wish to thank those developers, their agents and advisors who responded to the questionnaire for their assistance on this matter at short notice.