Irish Revenue has published eBrief No. 032/26 outlining updates to two Tax and Duty Manuals on Relevant Contracts Tax, including new guidance on mixed contracts and legislative changes introduced by the Finance Act 2025, with no change to the scope of principals required to operate RCT.
Irish Revenue has released eBrief No. 032/26 on 4 February 2026, announcing updates to its Tax and Duty Manuals (TDMs) relating to Relevant Contracts Tax (RCT). RCT is a withholding tax that applies to specific payments made by principal contractors to subcontractors operating in the construction, forestry and meat-processing sectors.
The following two Tax and Duty Manuals (TDMs) have been updated:
Tax and Duty Manual Part 18-02-01 has been updated in paragraph 3.1 to include additional guidance on the application of RCT to mixed contracts.
Tax and Duty Manual Part 18-02-02 has been updated in part 2, paragraph (d), to reflect changes introduced by section 21 of Finance Act 2025. Section 21 amended references to Housing legislation contained in section 530A of the Taxes Consolidation Act.
There is no change to the range of principals required to operate RCT on foot of the Finance Act change.
