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DCPL declaration for precast concrete product manufacturers

Overview

The DCPL declaration applies to supplies of ready to pour concrete provided to precast concrete manufacturers. A precast concrete manufacturer may make a declaration to a ready to pour concrete supplier in relation to such supplies.

The DCPL will not be chargeable on the first supplies of ready to pour concrete where the precast concrete manufacturer:

  • provides the ready to pour concrete supplier with a signed declaration
  • and
  • utilises that ready to pour concrete in the manufacture of precast concrete products.

A declaration may be made in respect of the ready to pour concrete from 1 January 2024.

Note

You must provide a declaration for each, and every, supply of ready to pour concrete used to manufacture precast concrete products. Upon receipt of a declaration, the DCPL shall not be charged on that first supply by a ready to pour concrete supplier.

If the ready to pour concrete is not to be used in the manufacture of precast concrete products, the DCPL will be chargeable.

Next: How to make a DCPL declaration