Taxes Consolidation Act 1997 section 530G

Zero rate subcontractor

Section 530G sets out the conditions that a subcontractor must satisfy in order to receive a zero rate determination from the Revenue Commissioners.

• The subcontractor must carry on relevant operations from a fixed place of business, with adequate equipment and facilities, and must keep proper business records.
• The subcontractor must have been fully tax compliant for the previous three years in respect of tax payments, return filing and provision of information to Revenue.
• A zero rate determination is not available where the subcontractor, its directors, significant shareholders, partners or connected persons have not been tax compliant, or where Revenue consider future non-compliance likely.
• Revenue may disregard any matter that would otherwise prevent a person from qualifying, if satisfied that it is appropriate to do so in all the circumstances.