Revenue eBrief No. 108/24

03 April 2024

Defective Concrete Products Levy

Tax and Duty Manual Part 18E-00-01, which deals with the Defective Concrete Products Levy, has been updated to include a simplification measure that applies in circumstances where the price of the supply of ready to pour concrete includes both the open market price of the product and related delivery and haulage costs. 

Revenue is willing to accept that, for the purposes of determining the levy due in respect of a supply of ready to pour concrete, a chargeable person may apply a fixed average percentage rate to calculate the portion of the cost which relates to delivery and haulage (being the portion of the cost that is not subject to the levy). Each chargeable person must maintain evidence for the basis of the cost apportionment between the ready to pour concrete product and the related haulage and delivery costs. The percentage applied to the haulage and delivery costs may not in general exceed 25% of the overall cost.