RCT can be one of the most complex tax compliance areas for many organisations operating in Ireland. Determining when RCT applies, managing contracts through Revenue’s online system and understanding the interaction with VAT – particularly the reverse charge, can often create uncertainty and risk.
This practical one-day course provides a clear and accessible overview of how RCT operates in Ireland, guiding participants through the full process from identifying relevant contracts to managing payment notification, deduction rates and compliance obligations.
The course will also address common grey areas such as mixed contracts, repair vs maintenance, and dealing with multiple subcontractors. By attending this course, you will gain the knowledge and confidence needed to apply RCT correctly, minimise risk, avoid costly errors and Revenue penalties.
For a detailed breakdown of the course content and trainer information, please contact Thea Schuster
This RCT compliance training course is designed for finance, payroll and procurement professionals working in the construction, forestry and meat processing sectors in Ireland.
“Really Enjoyed the course, very clear and thorough” - Ky-leigh Jeffery, Head of Payroll
“Just to say thank you very much and well done on the presentation, the tutor explained everything very well and easy to understand” - Deirdre Barden, Accounts Payable Supervisor
“Very good interaction with the trainer, overall, very happy.” - Diane Foley, Payroll Manager, Clancy Construction
“Session was very informative and applicable to the subject.” - Catherine Kelly, Administrative Services Manager, Trinity College Dublin
On completion of this one-day training course, you will receive your Certificate of Attendance. Please note certificates are issued at the close of the training course to participants on completion of the course.
This course may qualify for CPD points. Please check directly with your association or awarding body to see how many points they will award.
Approved for 3hr CPD by the IOB (Institute of Banking)
An ‘Early Bird’ discounted rate of €535 is currently available. This training course normal rate is €635. Places are limited and are allocated on a first come first served basis. PLEASE NOTE THE EARLY BIRD RATE CLOSES 3 WEEKS PRIOR TO COURSE DATE. The course cost includes all course documentation and Certificate of Attendance.
RCT applies to the construction, forestry and meat processing sectors in Ireland. If you engage subcontractors to carry out relevant operations in any of these sectors, you are obliged to operate RCT through Revenue's online system (ROS).
There are three rates: 0% for subcontractors with a strong compliance record, 20% for those registered with Revenue, and 35% for those not registered or with outstanding compliance issues.
Under RCT, the principal contractor — not the subcontractor — accounts for VAT directly to Revenue. This is known as the reverse charge mechanism and applies to construction services in Ireland.
Failure to notify contracts, make payment notifications or apply the correct deduction rate can result in significant Revenue penalties, interest charges and potential publication as a tax defaulter.
Yes — this course is approved for 3 CPD hours by the IOB (Institute of Banking) and may qualify for CPD points with other professional bodies including Chartered Accountants Ireland, ACCA and CPA Ireland. Check directly with your association.
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