Principal contractors for Relevant Contracts Tax (RCT) purposes must comply with the RCT Rules and Regulations and deduct RCT from payments made to subcontractors as required. Principal Contractors must also account for the VAT due on construction operations directly to Revenue.
Failure to operate in accordance with the RCT Regulations or account for VAT can result in significant penalties being imposed by Revenue, which could also result in publication as a tax defaulter.
Who is this course for?
| College | IPASS - Irish Payroll Association |
| Course ID | 185003 |
| Location Postcode | Dublin 12 |
| Course Type | Online Learning |
| Course Qualification | Professional Qualification |
| Awarding Body | IPASS (Irish Payroll Association) |
| Awarding Body Details | Professional Qualification |
| Course Start Date | 9th September 2026 |
| Course End Date | 10th September 2026 |
| Course Duration | 2 half days |
| Course Time | 10.00 am - 1.00 pm |
| Course Fee | 375.00 (non-members) |

Course description This course is a comprehensive interactive training course designed for people who are responsible for any aspect of an organisation’s VAT obligations.
Course description During this course, we will outline the rules relating to the operation of PSWT.
The IPASS Professional Payroll Manager Qualification is a superb course which has been specifically designed to meet the needs of Irish payroll managers and senior staff.
Course description This extremely practical course deals with all of the issues, which are important to those working in, or responsible for payroll functions.