Revenue eBrief No. 271/23
28 December 2023
Defective Concrete Products Levy
Tax and Duty Manual Part 18E-00-01, which deals with the Defective Concrete Products Levy, has been updated to reflect changes to the levy made in Finance (No.2) Act 2023.
Finance (No.2) Act 2023 amended Part 18E of the Taxes Consolidation Act 1997 to remove ready to pour concrete utilised in the manufacture of precast concrete products from the charge to the levy with effect from 1 January 2024, where a declaration is made to the chargeable person by the specified person.
Provision has also been made for a refund scheme in respect of a levy paid on ready to pour concrete by a specified person in the period 1 September and 31 December 2023 in circumstances where that concrete was utilised in the manufacture of precast concrete products.
The manual has also been updated to provide detailed steps on how to submit a DCPL return and pay a DCPL liability.