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How the DCPL applies

  1. Overview
  2. Concrete products within the scope of the DCPL
  3. When does a first supply arise?
  4. Applying DCPL to first supplies

Concrete products within the scope of the DCPL

The DCPL is charged in respect of the first supply of concrete products within the scope of the levy. For further information on first supplies, please see When does a first supply arise?.

Concrete products within the scope of the levy are defined as:

  • products that contain concrete and which are required to comply with the following Harmonised European Standards (or any adopted national version of the standards).
    • EN 771-3:2011+A1:2015 Specification for masonry units - Part 3: Aggregate concrete masonry units (Dense and lightweight aggregates)
    • EN 771-4:2011+A1:2015 Specification for masonry units - Part 4: Autoclaved aerated concrete masonry units.
  • and
  • ready to pour concrete.

Next: When does a first supply arise?

Published: 02 January 2024 Print this page

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