How the DCPL applies
Applying DCPL to first supplies
The Defective Concrete Products Levy (DCPL) applies to a first supply made on, or after, 1 September 2023 of concrete products within the scope of the levy.
The DCPL payable is 5% of the Open Market Value of concrete products within the scope of the levy on the date of the first supply. The chargeable person must submit the return and pay the levy to Revenue. For further information, please see Filing returns and making payments.
Note
The DCPL is calculated before Value-Added Tax (VAT). Costs such as delivery and haulage are not within the scope of the levy.