Ms Catherine Doran:

It is the principal contractor for RCT purposes. When we engage contractors, we end up having to pay the VAT and the relevant contracts tax on behalf of those contractors. We get an invoice in from a contractor without the VAT. We pay the VAT over and then we pay the contractor tax at the relevant rate. When the contract is first signed, we register it on the Revenue Online Service site. When the payment is made, that is registered on the site as well. Then we pay over the tax at the end of each month, or bimonthly in some cases.