Course Details

This practical session is aimed at accountants who advise on a wide range of property-related transactions, where RCT considerations are often missed. The course offers clear, hands-on guidance on the application of RCT, its interaction with VAT, and potential exclusions. It also highlights common errors seen in practice and suggest strategies to reduce the risk of penalties.

 

Janette Maxwell covers:

  • The meaning of ‘Construction Operations’ and ‘Principal Contractors’
  • Overview of the electronic RCT system (eRCT)
  • RCT obligations for non-resident principal contractors
  • Treatment of maintenance and repair contracts
  • Common pitfalls and the penalties that may arise
  • The “own use” exemption and how it operates

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CPD Course Speaker

Grant Thornton

Janette Maxwell

Janette joined Grant Thornton in 2010 and is a director in the Indirect Tax team, specialising in VAT and RCT. She is a solicitor and tax advisor. Her areas of expertise include property transactions, cross border trade and vendor/purchaser due diligence as part of restructuring of businesses. Janette provides regular training to finance departments of clients and keeps them abreast of Irish and EU VAT developments.