I am advised by the Revenue Commissioners that payments made to a sub-contractor by a principal contractor in the construction, forestry and meat processing industries are subject to a 35% relevant contracts tax deducted at source, unless the sub-contractor is a current holder of a certificate of authorisation entitling him to receive payments without deduction of tax. A certificate of relevant contracts tax deducted, form RCTDC, is given by the principal contractor to the sub-contractor where relevant contracts tax has been deducted from a payment.
To apply for a refund of the relevant contracts tax deducted, the sub-contractor must complete the appropriate section of the original form RCTDC given to him by the principal contractor and send it to his tax office. In the event of no other tax liabilities arising a full refund of relevant contracts tax will be made. Where other tax liabilities arise, the tax deducted will be credited accordingly and the balance, if any, refunded to the sub-contractor. An individual engaged in such a contract must be registered as a self-employed person with the Revenue Commissioners and to this end must complete a form, TR1, and return it to his local tax office.
If the individual was an employee of the company and tax was deducted under the PAYE system, he should submit his P45 form together with an application for repayment, P50 form, to the Wexford tax district. If the person in question requires any further assistance with this matter, he should contact the Wexford revenue district at telephone number, 053-49305.