Relevant Contracts Tax (RCT)This is applicable to payment made towards subcontractors by a principal contractor. This takes place under a relevant contract which has to be entered into with the help of a Form RCT 1. This is a tax system that enables the Principal contractor to deduct tax at 35%. This deduction is made on the payments provided to the subcontractor. This happens only in the case where the former does not hold RCT 47 for the latter.We can prepare your cross – border reclaims of RCT and where applicable calculate PRSI and ROI VAT.