Once a contractor is appointed and prior to the commencement of the work request the contractor to produce evidence from their  Insurer/Insurance Broker that they have insurance in place in respect of the work being undertaken and that such insurance will remain in place for the duration of the contract. The minimum cover a contractor … Continued

Following a number of representations from representatives of fee charging schools, the FSSU sought clarification from the legal department of the Revenue Commissioners as to whether or not fee paying schools are comprehended by RCT regulations. Below is the reply from Revenue which clearly states their view that RCT regulations apply to “any board established … Continued

Steps to follow when engaging a subcontractor The following steps are required to process a contract. Contract Notification Payment Notification Deduction Authorisation Deduction Summary 1. Contract Notification You must provide Revenue with details of the subcontractor (name and tax reference number) and contract (location, start/end dates, estimated contract value, etc) through ROS. You must also … Continued

Guidance on confirming whether a contract is for labour only During the Contract Notification process on ROS, the principal will be asked the following question: “Are you satisfied that the contract is NOT a labour only contract?” Before answering this question, the principal contractor must already have satisfied themselves that the contract is not a … Continued

Relevant Contracts Tax (RCT) applies to payments made by a principal contractor to a subcontractor under a relevant contract i.e. a contract for the carrying out of, or the supply of labour for the carrying out of, relevant operations in the construction, meat processing and forestry industries. Tax is deducted by a principal contractor on payments to a subcontractor as advised … Continued

Construction Operations-Summary Definition “Construction operations” means operations of any of the following descriptions: The construction, alteration, repair, extension, demolition or dismantling of buildings or structures; The construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including walls, road-works, power lines, telecommunication apparatus, aircraft runways, docks and harbours, … Continued