The new RCT system will go live on January 1st 2012. Principal Contractors will be able to access the new system from 28th November 2011 to allow them notify Revenue of the contracts that will be rolling over into 2012 or make amendments to these contracts.
In general, subcontractors with a valid C2 on 25th November 2011 will qualify for the zero rate from 1st January 2012 and this rate will remain until 31st March 2012.
To ensure that C2 (PDF, 217 KB) applications are processed on time, they must be submitted as soon as possible. Agents should ensure that such applications are properly completed and that the relevant supporting documentation is included. While every effort will be made to process the C2 applications as quickly as possible, time must be allowed for the actual production and delivery of the C2 card with digitised photograph and signature.
It is not possible to guarantee that applications received after the 11th November will be processed in time for the zero rate to apply from 1st January.
Forms RCT 5 (PDF,114 KB) (C2 application form) are available online in the RCT Forms Section of the Revenue website. Applicants must also submit a photocard [PC5(a)], which is only available from your local Revenue office.