DCPL declaration for precast concrete product manufacturers
Overview
The DCPL declaration applies to supplies of ready to pour concrete provided to precast concrete manufacturers. A precast concrete manufacturer may make a declaration to a ready to pour concrete supplier in relation to such supplies.
The DCPL will not be chargeable on the first supplies of ready to pour concrete where the precast concrete manufacturer:
- provides the ready to pour concrete supplier with a signed declaration
- and
- utilises that ready to pour concrete in the manufacture of precast concrete products.
A declaration may be made in respect of the ready to pour concrete from 1 January 2024.
Note
You must provide a declaration for each, and every, supply of ready to pour concrete used to manufacture precast concrete products. Upon receipt of a declaration, the DCPL shall not be charged on that first supply by a ready to pour concrete supplier.
If the ready to pour concrete is not to be used in the manufacture of precast concrete products, the DCPL will be chargeable.
Next: How to make a DCPL declaration