eRCT System – additional guidance on the Bulk Rate Review (BRR)

Revenue eBrief No. 213/22

eRCT System – additional guidance on the Bulk Rate Review (BRR)

Tax and Duty Manual Part 18-02-11 – Revenue guidance on the Electronic Relevant Contracts Tax (eRCT) system – is updated to include additional guidance (in paragraph 8) outlining details on the new monthly Bulk Rate Review (BRR).


  1. Bulk Rate Review (BRR)
    A Bulk Rate Review is when Revenue carries out a compliance assessment of certain subcontractors in the RCT system and then applies a new deduction rate to each subcontractor reviewed. A BRR will take place at monthly intervals, with only certain subcontractors reviewed in each month. Only RCT subcontractors with a live RCT registration will be reviewed.
    Subcontractors selected for each month is determined by location and whether a corporate or
    non-corporate entity.
    All subcontractors on our records have been issued with a rate determination. Newly registered subcontractors are issued with a rate determination once a contract has been notified to Revenue.
    As rates are amended, either through bulk review or by the subcontractor through the ROS selfreview facility, the subcontractor will be notified of the new rate