C2 builder’s registration

[seamus357]

I’ve been looking up directories of builders over the last few weeks. Some of them state that they are C2 registered. What does that mean? Is it a legal thing or a trade body? Are C2 registered builders superior to non registered ones?

 

[kkelliher]

C2 means that their last years tax is in order. Alot of builders try and make out that it means they are really worth trusting when in fact it actually means nothing in relation to their ability to build or do a job. Its purely a tax thing

 

[ubiquitous]

C2 means that their last years tax is in order.

This isn't entirely correct. It simply means they are authorised by the Revenue for the purposes of RCT, ie they can receive payments from contractors without having 35% tax deducted. Despite what you say, C2 registration is a big advantage in terms of credibility for any builder. It makes it much easier for them to obtain work from contractors, who generally are much happier dealing with C2 holders than others.

 

[kkelliher]

ubiquitous

is this not because their previous years tax were in order?
C2 registration is a big advantage from a contractor point of view but it does not reference in anyway to any builders ability to do work or the standard of that work.

Working in the industry i see it everyday. All you need to get a C2 is a letter of offer for a contract and a tax clearance certificate. It is not related to your standard of work and for someone picking it out of a yellow pages having "C2 registered" as an advertising method does not guarantee anything

 

[ubiquitous]

is this not because their previous years tax were in order?

Again no, a clear tax record is generally a pre-requisite to getting a C2 or having one renewed, but it is only one of a number of conditions.

C2 registration... does not reference in anyway to any builders ability to do work or the standard of that work.

It is not related to your standard of work and for someone picking it out of a yellow pages having "C2 registered" as an advertising method does not guarantee anything

Did I say otherwise?

All you need to get a C2 is a letter of offer for a contract and a tax clearance certificate.

Again, this is a bit simplistic. Revenue apply a number of other criteria in adjudicating on C2 applications and can refuse applications for no stated reason, even where there is a valid letter of offer and tax affairs are in order.