Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - TCA97

Part 18-02-05

Relevant Contracts Tax for Subcontractors

Part 18-02-04

Relevant Contracts Tax for Principal Contractors

Guidelines for charging Interest on Late Payment

Guidelines for charging Interest on Late Payment