DCPL repayment scheme
Who can claim a DCPL repayment?
A person may make a claim for the repayment of the Defective Concrete Products Levy (DCPL) if they satisfy Revenue that they:
- have acquired a first supply of ready to pour concrete
- have used that ready to pour concrete in the manufacture of precast concrete products in the period 01 September to 31 December 2023
- and
- have submitted a valid claim on the relevant form by the appropriate date and for the appropriate amount.
Note
Repayment claims for the DCPL must be made on, or before, 30 April 2024 and a claim must be for amounts greater than €125.
If you make fraudulent or incorrect claims for repayments of the DCPL, you may face penalties. For further information, please see What happens if you do not comply.
Next: How to claim for a repayment of the DCPL