Revenue E-Brief

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Revenue E-Brief Issue 91/2010, 06th December 2010

Important end of year information for Relevant Contracts Tax (RCT) Contractors

  • Latest date for Relevant Payments Card requests [Form RCT 46 and Form RCT 46A]
  • C2 applications [Form RCT 5 and Form PC5(a)]

Applications for a Relevant Payments Card (RCT 47)


Where a relevant payments card (RCT 47) is required for the current year, the principal and subcontractor should apply as soon as possible on Form RCT 46 (PDF, 439KB). Where a Form RCT 46 is received after 10 December 2010, it will not be possible to guarantee delivery of the relevant payments card before Christmas. Payments made without the relevant payments card must be subjected to Relevant Contracts Tax (RCT) at 35%.


Principals using Forms RCT 46 (PDF, 606KB), or RCT 46A (PDF, 577KB) to order relevant payments cards (RCT 47) for new and/or ongoing contracts for next year, are reminded to 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.

Applications for a C2 card

Applications for new C2 cards should be submitted as soon as possible. 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. Agents should 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 online in the RCT Forms Section of the Revenue website. However applicants must also submit a photocard [PC5(a)], which is only available from your local Revenue office. For information on the renewal of C2 cards with an expiry date of 31 December 2010, please see Revenue eBrief No. 77/10