Latest Update

Important Update on eRCT & VAT and Medical Services

Dear

Revenue published two important updates on Friday that members should be aware of.

• An eBrief with revised deadlines for eRCT.
• An information leaflet on the VAT treatment of medical services.

1. eRCT

Change in date for access to eRCT by Principals

Principal contractors will be able to access the eRCT system from 5 December to notify, amend and alter contract details online. This is a change from the previous date announced (28 November). As highlighted in our special eRCT bulletin last month Revenue will be pre-populating the contract details online where possible.

Extension of C2 Deadline to Thursday

C2 applicants have until Thursday 17 November to submit their applications to qualify for the zero rate from January. Applications received after Thursday will not be processed in time for the zero rate to apply.

Access Revenue’s eBrief here for more information.   
 

The Institute will be updating members on eRCT developments over the coming months. Members can use Twitter @TaxInstituteIrl - tag #eRCT to share questions or issues they experience on using eRCT.

2. VAT and Medical Services

This bulletin is a notification that Revenue have published an information leaflet on VAT and medical services. We will be issuing a more comprehensive bulletin on the leaflet later this week, with guidance on its practical implications for members and their clients.

Kind regards

Cora O’Brien

Director
Tax Policy and Technical Team