Taxes Consolidation Act 1997 section 530I

Determination of rates

Section 530I requires Revenue to determine the applicable RCT rate for each subcontractor and provides an appeal mechanism where a subcontractor is aggrieved by that determination.

• Revenue must determine whether a subcontractor qualifies for the zero rate (section 530G), the standard rate (section 530H), or neither, and must notify the subcontractor of the determination and the resulting tax rate.
• A subcontractor who is aggrieved by a rate determination may appeal to the Appeal Commissioners within 30 days of the date of the determination.
• While an appeal is pending, Revenue may issue an interim deduction authorisation, and the principal must comply with its terms.
• Revenue is not obliged to make a new determination until 30 days after the previous determination, while an appeal is awaiting determination, or until 30 days after an appeal has been determined.