What happens if you do not comply?
If you fail to comply with the obligations set out by the Defective Concrete Products Levy (DCPL), you could face the following penalties:
- Failure to operate the levy could lead to a penalty of €4,000 for each failure.
- Failure to file a return, or filing a late return, could lead to a penalty not exceeding €4,000 for each failure.
- Failure to provide the necessary documentation could lead to a penalty not exceeding €500 for each sure failure.
- and
- Failure to retain records could lead to a penalty of €3,000.
You may also face penalties of €4,000 for:
- making incorrect or fraudulent claims for repayments of the DCPL
- making a claim for repayment of the DCPL in respect of ready to pour concrete not used in the manufacture of precast concrete products
- or
- making a false, incorrect or misleading declaration in respect of the DCPL.
Interest will be carried, from the date the levy becomes due, until payment for any day, or part of a day, during which the amount remains unpaid. The interest rate applicable to DCPL liabilities is 0.0219% per day.