Filing returns and making payments

Accounting periods

The Defective Concrete Products Levy (DCPL) operates on a self-assessed basis. The payment and filing obligations for chargeable persons relating to the DCPL are based on accounting periods.

Accounting periods for the purposes of the DCPL are six-monthly (bi-annual) periods, except the first accounting period.

The first accounting period for the levy is 1 September 2023 to 31 December 2023. Subsequent accounting periods are six-monthly (bi-annual) periods such as:

  • 1 January 2024 to 30 June 2024
  • and
  • 1 July 2024 to 31 December 2024.

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