Relevant Contracts Tax (RCT)

What activities are covered under RCT?

RCT covers certain activities from the construction, forestry and meat-processing sectors.

Construction

Construction activities under RCT include:

  • constructing, altering, repairing, extending or demolishing:
    • buildings or structures
    • works that are part of the land
  • installing, altering or repairing:
    • security systems
    • lighting systems
    • heating systems
    • air conditioning systems
    • soundproofing systems
    • ventilation systems
    • power supply systems
    • drainage systems
    • sanitation systems
    • water supply systems
    • telecommunications systems
  • cleaning buildings internally and externally in the course of their construction, alteration or repair (not including normal maintenance)
  • works which are an essential part of, are in preparation for, or are completing other construction work. This includes:
    • site-clearing
    • earth-moving
    • excavating
    • tunnelling
    • boring
    • laying foundations
    • erecting scaffolding
    • site restoration
    • landscaping
    • providing roadways and other access works
  • works that form an essential part of, are in preparation for, or complete works such as drilling for minerals, oil, natural gas or other natural resources
  • transporting someone else's materials or machinery for use in any of the activities listed above (known as haulage for hire).

See the Relevant Contracts Tax Manual for a complete list of all operations.

Forestry

Forestry activities under RCT include:

  • thinning, lopping, felling or planting trees in woods, forests or other plantations
  • maintaining woods, forests and plantations
  • preparing land for planting (this includes woods or forests that have been harvested)
  • hauling thinned, lopped or felled trees
  • processing wood in sawmills or similar premises
  • transporting someone else's materials or machinery for use in any of the activities listed above (known as haulage for hire).

Meat processing

Meat processing activities under RCT include:

  • slaughtering certain animals and poultry
  • catching domestic fowl, turkeys, guinea-fowl, ducks or geese
  • cutting, boning, sorting, packaging, rewrapping or branding certain slaughtered animals and poultry (and any other similar processes)
  • preserving or rendering the carcasses of slaughtered animals and poultry
  • loading, unloading and hauling carcasses at any premises where the above activities take place
  • cleaning any premises where the above activities take place
  • grading, transporting and determining the sex of day-old chicks
  • transporting someone else's animals, poultry, materials, machinery or other goods connected to any of the activities listed above (known as haulage for hire).

Next: Electronic RCT (eRCT) system for principal contractors