Taxes Consolidation Act 1997 section 530

Interpretation (Chapter 2)

Section 530 defines the key terms used throughout the relevant contracts tax (RCT) provisions, including the meaning of "relevant operations" (construction, forestry and meat processing operations), the parties to a relevant contract, and the scope of the RCT system.

• A "relevant contract" is any non-employment contract under which a person (the contractor/subcontractor) agrees with another person (the principal) to carry out, or supply labour for, construction, forestry or meat processing operations; where a gang or group performs the work collectively, a separate relevant contract is deemed to exist with each individual member.
• "Construction operations" cover a broad range of activities including the building, alteration, repair, extension or demolition of buildings and structures, the installation of building systems such as heating, plumbing, ventilation and telecommunications, site preparation works, mineral extraction operations, and the haulage of construction materials and plant.
• A subcontractor is "certified" where the principal holds a valid relevant payments card and has not been notified by Revenue that the subcontractor's certificate of authorisation has been cancelled; an "uncertified subcontractor" is any subcontractor who does not meet these conditions, and RCT must be deducted from payments to such a subcontractor.
• RCT applies to all relevant operations carried out in the State or on the Continental Shelf regardless of whether either party is non-resident, has no Irish branch or permanent establishment, the contract is governed by foreign law, or the payment is made outside Ireland.