Is it necessary to have a C2

sole trader, vat registered small electrician. have one client who is a principal contractor and at the moment deducts the 35% RCT. they don't mind if C2 or not. It is not guaranteed jobs from them, could be one every 2 months, or 2 in one month so not an actual contract.

Question is - is it in my interest to apply for a C2 - i hear conflicting things off friends that you never get full amount deducted back from Revenue - is this true even if all your taxes are up to date, which mine are, have tax clearance cert also to confirm.

When I was on RCT I would get exactly the amount back that matched the 35%. I usually put it against my tax bill though, kinda like saving.

thanx, thats what i thought, just making sure not doing anything wrong the way i am at the moment, due to meet our accountant next month so just was curious now.

When you receive the pink cert, it is as good as a cheque. so my accountant explained it to me.

A few of my sub-contractor clients , while C2 qualifying have decided to keep to the RCTDC deductions. As mentioned above, it's as good as a cheque.