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Waste Disposal - Subcontractor?

Da11 · 2021-01-18 18:04:19

Hi all, I am trying to find out if waste disposal services such as A1 waste etc where you order the skips for your site is considered as a subcontractor and therefore RCT has to be operated? Where cleaning services during or on completion of a construction project is provided, you have to operate RCT, but what about waste…

18-01-2021 6:04pm

#1

Da11

Registered Users, Registered Users 2 Posts: 61 ✭✭

Join Date: June 2009

Posts: 30

Hi all,

I am trying to find out if waste disposal services such as A1 waste etc where you order the skips for your site is considered as a subcontractor and therefore RCT has to be operated?

Where cleaning services during or on completion of a construction project is provided, you have to operate RCT, but what about waste disposal?

Thank you for any comments

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Comments

#2 18-01-2021 6:48pm

Stratvs

Registered Users, Registered Users 2 Posts: 958 ✭✭✭

Join Date: October 2018

Posts: 953

AFAIK yes.

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18/18-02-01.pdf#page3

See 3.1(e).

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