Taxes Consolidation Act 1997 section 530L

Payment of tax by principal

Section 530L sets out the due dates for payment of relevant contracts tax (RCT) to the Collector-General and provides that any late filing surcharge is payable at the same time as the related tax.

• RCT due for a return period must be paid to the Collector-General no later than the due date for that return period.
• Where an assessment or return covers more than one return period, the due date for the tax is the due date for the earliest return period covered.
• A surcharge for late filing under section 530M is payable at the same time as the tax to which it relates.
• All RCT payments are made to the Collector-General, while surcharges are due and payable to the Revenue Commissioners.