Ireland RCT: Ten Days to the 23 August July Deduction Summary
Revenue’s August 2026 calendar puts the Relevant Contracts Tax monthly return and payment for July on 23 August — a ten-day checklist for principal contractors to verify ROS deduction summaries before the deemed-return date.
Revenue’s calendar of key dates for tax professionals lists 23 August 2026 for the Relevant Contracts Tax (RCT) monthly return and payment for July 2026. For principal contractors in construction, forestry, and meat processing, that date is when the ROS deduction summary becomes the return if you have not amended it — and when RCT deducted from subcontractors must be paid.
As of 13 August you have ten days. Sequence this after the 14 August PAYE/DWT/PSWT cluster and the 19 August VAT 3 date so July withholding does not get lost behind mid-month payroll and VAT packs.
How the deduction summary works
Revenue creates a deduction summary in ROS from your payment notifications for the return period — one month for monthly filers, or three months for quarterly filers. The summary lists payments notified and the total RCT due. Revenue’s principal-contractor guidance is clear: check that every relevant payment is included and amounts are correct; if everything is right, you do not need to file a separate form — the summary is your return.
You may amend the summary before the 23rd of the month following the period. Tax deducted must be paid by that same due date. Rates remain 0%, 20%, or 35% depending on the subcontractor’s RCT status. Missing payment notifications earlier in July still need correcting before you let the summary deem.
Ten-day principal-contractor checklist
Reconcile July relevant contracts and payment notifications to bank and job costings. Confirm every subcontractor payment that should have triggered an RCT notification is on the ROS trail.
Open the July deduction summary in ROS (My Services → File a Return → RCT → RCT Return) and amend any missing or incorrect lines before 23 August. Diary the payment method for RCT due so cash clears by the deadline.
Keep contract, deduction authorisation, and payment evidence export-ready for your adviser. eWHT modernisation of RCT and PSWT remains at consultation-report stage — current ROS RCT duties still apply until Finance and Revenue change the law.
How FinnAccountings helps with RCT packs
Organised supplier and job categories make RCT reconciliations faster to review. FinnAccountings helps Ireland and UK businesses prepare bookkeeping and tax packs with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser files. Start a free trial for review-ready drafts — we prepare records; we do not file RCT returns on ROS or pay Revenue on your behalf.
Related reading
For the full August diary including PAYE on the 14th and VAT 3 on the 19th, use the Ireland August SME deadlines checklist.
After PAYE clears, keep July VAT 3 on track for 19 August before you lock the RCT summary.
For the longer-term eWithholding Tax consultation that may reshape RCT and PSWT, read the July 2026 report summary.
Use the dual-market tax calculator for high-level planning estimates only — not an RCT deduction computation.
Sources & references
This article draws on official guidance and publications from the sources below.
- 1.Calendar of key dates for tax professionals
Revenue Commissioners · Accessed 2026-08-13
- 2.Relevant Contracts Tax (RCT)
Revenue Commissioners · Accessed 2026-08-13
- 3.Notifications for principal contractors
Revenue Commissioners · Accessed 2026-08-13
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FinnAccountings helps with bookkeeping, tax, and VAT prep for Ireland and the UK — with Chartered Accountant insight on AI drafts. Educational articles are not filing advice.
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