What happens if you do not comply?
If you fail to comply with the obligations set out by the Defective Concrete Products Levy (DCPL), you could face the following penalties:
- Failure to operate the levy could lead to a penalty of €4,000 for each failure.
- Failure to file a return, or filing a late return, could lead to a penalty not exceeding €4,000 for each failure
- Failure to provide the necessary documentation could lead to a penalty not exceeding €500 for each sure failure
- Failure to retain records could lead to a penalty of €3,000.
Interest will be carried, from the date the levy becomes due, until payment for any day, or part of a day, during which the amount remains unpaid. The interest rate applicable to DCPL liabilities is 0.0219% per day.